Schedule- III Exempted goods
| Sl. No. | Description |
| 1 | Agricultural implements manually operated or animal driven |
| 2 | Aids and implements used by handicapped persons |
| 3 | Aquatic feed, poultry feed and cattle feed including grass, hay and straw |
| 4 | Betel leaves |
| 5 | Books, periodicals and journals |
| 6 | Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi, |
| 7 | Charcoal |
| 8 | Coarse grains other than paddy, rice and wheat |
| 9 | Candoms and contraceptives |
| 10 | Cotton and silk yarn in hank |
| 11 | Curd, Lussi, butter milk and separated milk |
| 12 | Earthen pot |
| 13 | Electrical energy |
| 14 | Firewood |
| 15 | Fishnet and fishnet fabrics |
| 16 | Fresh milk and pasteurised milk |
| 17 | Fresh plants, saplings and fresh flowers |
| 18 | Fresh vegetables & fruits |
| 19 | Garlic and giner |
| 20 | Glass bangles |
| 21 | Human blood and blood plasma |
| 22 | Indigenous handmade musical instruments |
| 23 | Khmkum, bindi, alta and sindur |
| 24 | Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair |
| 25 | National flag |
| 26 | Organic manure |
| 27 | Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form |
| 28 | Raw wool |
| 29 | Semen including frozen semen |
| 30 | Silk worm laying, cocoon and raw silk |
| 31 | Slate and slate pencils |
| 32 | Tender green coconut |
| 33 | Toddy, Neera and |
| 34 | Unbranded bread |
| 35 | Unprocessed and unbranded salt |
| 36 | Water other than -- |
| i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and | |
| ii) water sold in sealed container | |
| 37 | Prasdam, bhog or mahabhog by religious institutions |
| 38 | Rakhi |
| 39 | Religious pictures not for use as calendar |
| 40 | Sacred thread, commonly known as yagyopavit |
| 41 | Chalk stick |
| 42 | Idols made of clay |
| 43 | Coconut in shell & separated kernel of coconut other than kopra |
| 44 | Bamboo matting |
| 45 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki |
| 46 | Unprocessed green leaves of tea |
| 47 | Paddy, rice, wheat and pulses. |
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