Schedule - FIRST SCHEDULE (List of exempted goods)

FIRST SCHEDULE
(List of exempted goods)
{Section 6(1)}
1. Agricultural implements manually operated or animal driven
2. Aids & implements used by handicapped persons
3. Aquatic feed, poultry feed & cattle feed, including grass, hay, etc
4, Betal leaves
5. Books and periodicals & journals.
6. Charcoal
7. Coarse grains other than paddy, rice and wheat
8. Condoms and contraceptives
9. Cotton & silk yarn in hank
10. Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi
11. Curd, Lussi, butter milk & separated milk.
12. Electrical energy
13. Earthen pot
14. Fire wood
15. Fresh milk and pasteurised milk
16. Fresh plants, saplings and fresh flowers
17. Fishnet & Fishnet fabrics
18. Fresh vegetables & fruits
19. Garlic & ginger
20. Glass Bangles
21. Human Blood & blood plasma
22. Indigeneous handmade musical instruments
23. Kumkum, Bindi, Alta & Sindur
24. Meat, fish, prawn & 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 Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques
28. Raw wool
29. Semen including frozen semen
30. Slate and slate pencils
31. Silk worm laying, cocoon & raw silk.
32. Tender green coconut
33. Toddy, Neera and Arak
34. Unbranded bread
35. Unprocessed and unbranded salt
36. Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container.
37. Unprocessed Cereals, pulses, including rice and wheat.
38. Fabrics as specified under sub-section (iia), (vii) and (x) of section 14of Central Sales Tax Act 1956.
39. Sugar as specified under sub-section (viii) of section 14 of Central Sales Tax Act 1956.
40. Tobacco as specified under sub-section (ix) of section 14 of Central Sales Tax Act 1956.
*[41. Gur and Jaggery.
42. Flour, Atta, Maida, Suji, Besan when produced by Chakki situated in Arunachal Pradesh.
43. Bread, when produced by a bakery situated in Arunachal Pradesh.
44. Bamboo and Cane.]
45.Life saving drugs (to be specified by the authority) from time to time.