See section 15

S. No (1) Description of goods (2) 1. Animal driven or marmally operated agricultural implements. 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. Charakha and Amber Charakha handlooms and handloom fabrics and Gandhi Topi. 7. Charcoal. 8. Coarse grains other than paddy, rice and wheat. 9. Condoms and contraceptive. 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. Ftesh vegetables and fruits. 19. Garlic and ginger. 20. Glass bangles. 21. Human blood and blood plasma. 22. Indigenous handmade musical instruments. 23. Kumkum, bindi, alta and sindur. 24. Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and animal hair. 25. National Flag. 26. Non-judicial stamp paper and plain paper, commonly known as cartridge 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 sold loose or in book form. 27. Organic manure including dung (Gober). 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 Ark. 34. Unbranded bread. 35. Unprocessed and unbranded salt. 36. Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) Water sold in sealed container.