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 Arak
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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