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 < xml:namespace prefix = st1 /> |
| 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 |
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