Amendment of Schedule I

For existing Schedule I of the Principal Act, the following shall be substituted, namely:— "SCHEDULE I (See section 15) S.No. (1) Description of goods (2) Conditions and exceptions subject to which exemption has been allowed (3) 1 Animal driven or manually operated agricultural implements 2 Aids and implements used by handicapped persons 3 All kinds of bangles excluding those made of ivory, gold, silver rolled gold and imitation gold 4 Aquatic feed, poultry feed and cattle feed including grass, hay and straw 5 Betel leaves 6 Books, periodicals and journals including maps, charts and globe 7 Bread (branded or otherwise) 8 Cart driven by animals 9 Charakha and Amber Charakha, handlooms and handloom fabrics and Gandhi Topi 10 Charcoal 11 Condoms and contraceptive 12 Cotton and silk yarn in hank 13 Curd, lussi, butter milk and separated milk 14 Earthen pot and articles made of clay 15 Electrical energy 16 Fabric on which additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986) and all varieties of khadi cloth, (handloom cloth) but excluding silk, silk cloth and hessian cloth 17 Firewood excluding asurma and Eucalyptus, timber 18 Fishnet and Fishnet fabrics 19 Fly Ash 20 (i) Food grains and cereals of all types excluding paddy (ii) Pulses 21 Fresh milk and pasturised milk 22 Fresh plants, saplings and fresh flowers 23 Fresh vegetables (including potatoes and onion) and fruits 24 Garlic and ginger (excluding dried ginger) 25 Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955) 26 Gur & Jaggery 27 Handicraft made out of rought iron and bell metal 28 Human blood including blood components 29 Husk including groundnut husk and bran of cereals 30 Indigenous handmade musical instruments 31 Kumkum, bindi, alta and sindur 32 Leaf plates and cups pressed or stitched (Done and Pattal) 33 Meat including flesh of poultry, fish, prawn, and other aquatic products when not cured or frozen or sold in sealed containers; eggs and livestock and animal hair 34 Muddas made of sarkanda 35 National Flag 36 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 37 Organic manure including dung (Gober) 38 Papad 39 Poha, Murmura and lai 40 Rakhi 41 Raw wool 42 Sabai grass and rope made of sabai grass 43 Salt (branded or otherwise) 44 Seeds of all types other than methi, dhaniya and the seeds which are covered by the term "oilseeds" specified in Section 14(vi) of the Central Sales Tax Act, 1956 (No. 74 of 1956) 45 Semen including frozen semen 46 Silk worm laying cocoon and raw silk 47 Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, matting and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal 48 Slate, Slate pencils and chalk sticks 49 Sugar and khandsari on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986), excluding mishri, chironji and batasha 50 Tender green coconut 51 Toddy, Neera and Ark 52 Tobacco - manufactured or un-manufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986) and gudakhu 53 Unbranded broomsticks (Jhadoo, Phool bahari) 54 Water other than i) Aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and ii) Water sold in sealed container"