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Sr. No.
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Description of goods.
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Conditions and exceptions subject to which exemption is granted
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1
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2
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3
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1
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Agate (Akik) Stones and articles made therefrom
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-
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2
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(i)Agricultural implements operated exclusively by human or animal agency for exclusive use in agricultural operations and the parts thereof, which are ordinarily not also used otherwise than as such parts.
(ii) Opener (Huller) and thrasher for agriculture use
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-
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3.
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Aids and implements used by handicapped persons.
(1) Braille educational equipment, Braille typewriters, Braille writing slates and Braille watch.
(2) Group hearing aids and Hearing aids.
(3) Induction group aids.
(4) Speech trainer.
(5) Language master
(6) Audiometer.
(7) Voice chord.
(8) Walkers.
(9) Wheel chair.
(10) Calipers of all types.
(11) Artificial limbs.
(12) Crutches.
(13) Orthopaedic footwear and Orthopaedic implants.
(14) Tricycles and auto-tricycles for handicapped persons
(15) All types of splints.
(16) Heart valves.
(17) Prosthetic aids for leprosy affected people.
(18) Intra-ocular lens used for cataract operation.
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-
;
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4.
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Artificial teeth
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; -
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5.
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Bangles made of glass or plastic bangles
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; -
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6.
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Betel leaves and pan, tambul, vida, or patti prepared from betel leaves
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; -
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7.
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Bindi, kumkum, sindur and comb commonly known as kanska, kanski
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; -
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8.
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Books, periodicals and journals, time tables for railways and passenger transport services
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Except which are specified in entry 56 in Schedule II
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9.
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(1) Bread in any form
(2) Khakhra, papad, papad pipes
(3) Sev made out of wheat flour or maida
(4) Unfried potato katri
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; -
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9A.
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Brooms and broom sticks (unbranded)
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; -
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10
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Cattle, sheep and goats.
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; -
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11.
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Cattle feed including fodder, grass, hay and straw and concentrates. (excluding cottonseeds, oilcakes and de-oiled cakes.)
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; -
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12.
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(i) Cereals and pulses;
(ii) Flour of cereals and pulses except Maize flour..
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Except when sold in sealed package under a brand.
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13.
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Charkha and other implements and spare parts thereof meant for use in the production of handspun yarn, as may be specified by the State Government by notification in the Official Gazette
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; -
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14
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(******)
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; -
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15
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Chillies, tamarind and turmeric whole or in powder form.
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Except when sold in sealed package under a brand.
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16.
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Coconut in shell (other than kopra).
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; -
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17.
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Condoms, loops and contraceptive devices
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; -
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18
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Deshi Nalia
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; -
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19.
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(******)
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; -
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20
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Eggs
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; -
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21
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Electrical energy
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; -
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21A
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Fabrics of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
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; -
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22.
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Farsan and eatables (other than sweetmeats) as the State Government may by notification in the Official Gazette, specify for the purpose of this entry. (Link to be created )
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Except when sold in sealed containers under a brand.
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23
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(i) Firewood and Charcoal. (ii) Wood of Limda, Pipla, Baval and Vadla sold in form other than fire wood
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; -
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24
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Fish, Sea food, and other aquatic products
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Except when sold in sealed containers under a brand
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25
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Fishing nets
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; -
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26
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(i)Fresh flowers (excluding artificial flowers). (ii)Veni, gajra, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers)
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; -
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27
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Flower, fruit and vegetable seed, seeds of lucerne grass (Rajka) and of sann hemp, bulbs, tubers and plants other than orchids.
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; -
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28
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Fresh fruits, fresh vegetables, edible tubers and garlic.
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; -
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29
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Gur but not including Kakavi or Kakab or molasses
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; -
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30
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Haar, Pavitra, Kalagi, Mugat, Modh. etc. made from artificial silk yarn and artificial silk yarn waste.
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; -
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31
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Hand Carts or animal driven carts
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; -
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31A
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Handicrafts articles as specified by the State Government by notification in the Official Gazette.(Create a link for list of handicraft).
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; -
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32
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Handlooms, parts and accessories thereof.
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; -
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33
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(i) Handloom fabrics, (ii) Patola sarees or other articles woven on handlooms. (iii) Silk Kinkhab fabrics, that is to say handloom cloth interwoven with silk yarn and jari thread.
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; -
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34
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Heena Powder (Mahendi)
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; -
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35
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Human blood including blood components
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; -
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36
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Hurricane and hurricane lamps of all kinds and spare parts and accessories thereof
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; -
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36A.
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Kerosene stove and spare parts and accessories thereof.
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; -
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36B.
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Khadi garments and goods or made-ups thereof as may be specified by the State Government by notification in the Official Gazette. (Link to be created)
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; -
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37
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Khakhra pan
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; -
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38
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Kites (Patang)
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; -
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39
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Manure, that is to say Organic manure (excluding chemical fertilizers, oil cakes or de-oil cakes)
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; -
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40
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Meat
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Except when sold in sealed containers
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41
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(i) Milk - whole or separated, or pasteurized milk (except milk powder)
(ii) Butter milk, Curd, Lassi, and Chakka
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; -
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42
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(*****)
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; -
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43
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Musical instruments (handmade and other than electronic musical instruments) and Harmonium reeds
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; -
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44
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Padia and patrala
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; -
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45
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Pawrah and pick-axe
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; -
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46
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Plantain leaves
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; -
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47
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Poultry
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; -
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48
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Poultry feed
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; -
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49
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Rakhadi
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; -
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50
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Salt
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; -
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50A.
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Slates and slate pencils and chalk sticks and chalk lumps.
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; -
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51
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(i)Stamp papers sold by Government Treasuries or vendors
(ii) Postal items like envelope, post card etc. sold by Government.
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; -
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51A.
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Sugar of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957,
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; -
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51B.
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(i) Threads, twine, string or rope prepared from coir or jute known as Bhindi, Bhindiwan,
(ii) Varat and Varatdi.
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; -
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51C.
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(****)
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; -
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52
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Toxoids or sera
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; -
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53
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Water (other than aerated, mineral, purified water, medicinal, ionic, distilled, battery, de-mineralized water and water sold in sealed container).
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; -
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54
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(i) Wooden brushes meant for house-hold purposes;
(ii) Articles made from wood, that is to say Dhoka, Welan, Bajoth, Patla-Patli and Cradles.
(iii) Wooden frames of Drum, Dholak, Tabla, Konga or bonga.
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; -
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