Schedule V

1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. Goods Exempted from tax under section 8 Sl.No. NAME OF THE COMMODITY 1. Agricultural implements which are the products of cottage industry, that is to say, any industry carried on by a person at home not being a factory. Sales Tax [1957: KAR. ACT 25 1[2. All kinds of sowing seeds of cereals, pulses, grass, 2[flowers, fruits] and vegetables (whether certified or not) and certified sowing of oil seeds.] 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted by Act 7 of 2003 w.e.f. 1.4.2000. 1. Inserted by Act 5 of 2001 w.e.f. 1.1.2000 and Omitted by Act 5 of 2001 w.e.f. 7.10.2000. 1[2-A. xxx] 3. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.1998 and Omitted by Act 5 of 2002 w.e.f. 1.4.2002. 1[xxx] . 4. All manually operated or animal drawn agricultural implements including ploughs, seed-cum-fertilizer drills, dusters & sprayers used for dusting & spraying pesticides & insecticides (including those driven by motors), including their parts (other than oil engines and electric motors) and accessories, pick-axes, mumties and the like. 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1[4A. Animal shoe nails.] 5. Arrack and Toddy. 6. Articles of food and drink sold, supplied or distributed,— (a) by canteens which are run on a `no profit' basis in factories and other industrial concerns as an amenity provided for the employees of such factories or concerns; (b) by canteens run on a `no profit' basis departmentally or through employees' co-operatives or by autonomous or statutory bodies established by Central Government or any State Government as an amenity for the members of their staff; (c) by canteens run on a `no profit' basis in the premises of hospitals; (d) by canteens or hostels run by educational institutions and charitable institutions when such articles are sold, supplied or distributed exclusively to members of the institution concerned. 7. (a) Artificial limbs. (b) Braille watches. (c) Disability control cars and motorised tricylces manufactured exclusively for use by the physically handicapped persons. (d) Hand-operated tricycles designed for physically handicapped persons. (e) Hearing aids, speech trainers and their parts. (f) Sales by Spastic Society of Karnataka. (g) Wheel chairs and crutches used by handicapped and sick persons. (h) `Wooden Teaching Aids' which are used in imparting basic education to physically handicapped and mentally retarded children. 1[7A. Articles produced by members of Cottage industrial co-operative socities in the State recognised by 2[the prescribed authority] .] 1957: KAR. ACT 25] Sales Tax 1[7B. Avalakki (Beaten Rice) and Mandakki (Parched or puffed rice).] 8. Ballot boxes sold for purpose of elections to Houses of Parliament, the State Legislature and Local Authorities in the State. 8A. All varieties of textiles, namely, cotton, woollen or artificial silk including rayon or nylon whether manufactured in mills, powerlooms or handlooms and hosiery 1[cloth in lengths 2[(produced or manufactured in India)] as described from time to time in column 2 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957.] 2. Deemed always to have been Inserted by Act 5 of 2001 w.e.f. 1.10.1957. 9. Bee-keeping boxes. 10. Bio-fertilizers. 1[10A. Bio-gas stoves, Bio-gas Lamps, Bio-mass gas gasifiers, bio-mass gas plants and bio-mass gas engines and parts thereof.] 11. Biological control agents namely parasitoids, predators, pathogens and phermones. 12. Bones and horns. 1[13. Books printed or supplied or prescribed or written as per the Study 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 5 of 2000 w.e.f. 1.4. 2000. 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. syllabus specified by the Universities, Academies, Government recognized education boards and Councils and also including Books printed or supplied by the Government Departments.] 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 1[14. x x x] 1. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 15. Cereals (with or without husk) excluding barley. 16. (a) Charakas including amber charakas and their parts, silvers and gutts. (b) Cotton or wollen hand spun yarns and all clothes woven on handlooms exclusively out of such hand spun yarn and articles made of such cloth (c) Leather goods including leather footwear, readymade cotton, silk or woollen khadi garments and spinning and other craft equipments; when sold by the Karnataka State Khadi and Village Industries Board or the Khadi and Village Industries Commission through their Bhandars, Bhavans, Emporia, Sales Depots and their authorised agencies in the State of Karnataka. (d) Cotton and raw woll purchased by the Karnataka State Khadi and Village Industries Board or Khadi and Village industries Commission or Khadi Sales Tax [1957: KAR. ACT 25 Production Centres or Wool Industry Co-opeative Societies recognised by them. 1[16A. Coir fiber, coconut husk, coir yarn and coir ropes.] 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 17. Compost manure, organic manure, fish manure and poultry manure. 18. Contraceptives and advertising printed materials relating to them. 1[19. Country bricks, country tiles 2[and clay] ] 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.1.2000. 2. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 20. Country bullock carts and parts thereof and animal-drawn carts made wholly of aluminium or with the combination of aluminium and iron and steel and parts thereof. 21. Cumblies woven on handlooms 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 1[x x x] . 22. Eggs and meat including flesh of poultry except when sold in sealed containers. 23. Electrical energy. 1[24. Equipments for utilising ocean waves and thermal energy in the oceans.] 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.1.2000. 25. Firewood and charcoal when sold for domestic use and for hostels, hospitals but excluding to hotels. 26. Fish, prawns, shrimps and lobsters, except when sold in sealed containers. 1[27. Flat plate solar collectors, concentrating and pipe type solar collectors, solar water heaters and systems, air/gas fluid heating systems based on the use of solar energy, solar crop driers and systems, solar stills and desalination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating system, solar photovoltaic modules and panels for water pumping and other application.] 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.1.2000. 28. Flowers, Betel leaves and Fresh fruits. 29. Fresh milk, Curds and Butter-milk. 30. Garlic, ginger, green chillies, onion, potatoes, sweet potatoes, tapioca and their seeds. 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1[30A. Glass chimneys, hurricane lanterns and oil lamp wares and their parts.] 31. Glass and plastic bangles. 1957: KAR. ACT 25] Sales Tax 31A. Tobacco and all its products 2[(produced or manufactured in India)] 1[as described from time to time in column 3 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957] 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Deemed always to have been Inserted by Act 5 of 2001 w.e.f. 1.10.1957. 31B. 1[Sugar 2[(produced or manufactured in India)] as described from time to time in column 3 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but excluding confectionery and the like] 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Deemed always to have been Inserted by Act 5 of 2001 w.e.f. 1.10.1957. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1[32. Goods sold to United Nations Organisation and its specilized agencies, World Health Organisation and to the United Nations International Children's Emergency Fund for their official use.] 1[32A. Hay (green and dry)] 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 33. a) Human blood. b) Human hair waste. 34. Kumkum. 35. Livestock including poultry but excluding horses. 36. Mangalasutra or any other symbolic or sacred ornament worn by the bride on the occasion of the marriage when sold at a price not exceeding five thousand rupees per piece. 37. Mechanical teaching aids sold to educational institutions recognised by State Government or affiliated to a University established by law in the State other than medical, dental, pharmacology, veterinary, engineering and agricultural educational institutions and motor driving schools. 38. Medicines dispensed by medical practitioners owning dispensaries, to their patients. 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 1[39. x x x] 40. National flag. 41. Plantain leaves, patravali (dinner leaves) and their products. 42. Plants. 1[42A. Products of prescribed Village industries which satisfy the prescribed conditions and limitations when sold by a bona fide producer recognised by 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2[the prescibed authority] .] 1[42B. Raw silk including raw silk Yarn 2[x x x] other than those imported from outside the country.] 1. Inserted by Act 5 of 2000 w.e.f. 1.1.2000. Sales Tax [1957: KAR. ACT 25 2. Words "and silk yarn twisted or thrown silk yarn, spun silk yarn and noil silk yarn" are omitted by Act 25 of 2000 w.e.f. but it is not yet brought into force. 1[43. Ragi flour.] 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.4.2000. 44. Religious Sacramental Mass Wine sold to the Churches situated within the State of Karnataka. 45. (a) Sales made by Indian Red Cross Society, Karnataka State Branch. (b) Scout uniforms, Scout literature and other Scout equipments sold by the Bharath Scouts and Guides, Karnataka to its member scouts and guides in Karnataka. 46. Salt. 47. Semen. 1[47A. x x x] 1[47B. x x x] 48. Silkworm cocoons, silkworm eggs and silkworm pupae. 49. Slates, slate pencils and chalk crayons. 1[49A. Solid fuel made from human and organic waste.] 50. Stamp paper sold by vendors duly authorised under the provisions of any law relating to stamps. 51. 1[xxx] . 52. Tender coconuts. 53. 1[Transfer of the right to use feature films] . 1[53-A. xxx] 54. (a) UNICEF Greeting cards and calendars. (b) Greeting cards, 1[calanders] Telephone and Address Books, Art prints, Note pads, and post cards, sold by Child Relief and You (CRY). (c) Pamphlets and publicity materials of World Wild Life Fund of India. 55. Vegetables excluding dried vegetables and dehydrated vegetables. 56. Water other than aerated water, mineral water, distilled water and any other processed water 1[x x x] . 1957: KAR. ACT 25] Sales Tax 1[57. Wind mills and any specially designed devices which run exclusively on wind power including electric generators and pumps running on wind energy.] 1. Omiited by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.1.2000. 58. Wood burning stoves and parts and accessories thereof. 59. 1[xxx] 60. 1[xxx] 1[Explanation I.—x x x ] Explanation II.—In item 29, `Fresh Milk' shall not include milk powder, condensed milk and milk with additives such as flavours, colours, preservatives, cereals, spices and dry fruits.] 1[ 1. Inserted by Act 25 of 2000 w.e.f. 1.4.1999 & omitted by the same Act w.e.f. 7.10.1999. 1. Inserted by Act 5 of 2000 w.e.f. 1.9.1986 & omitted by the same Act w.e.f. 1.4.1994. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 1. Omitted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Omitted by Act 5 of 2002 w.e.f. 1.4.2002 and Inserted by Act 11 of 2005 w.e.f. 1.4.2005 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2000 and Omitted by Act 5 of 2001 w.e.f. 1.4.2001. 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Inserted by Act 26 of 2004 w.e.f. 1.4.1992 and Omitted by Act 26 of 2004 w.e.f. 1.4.1999. 1. Inserted by Act 26 of 2004 w.e.f. 6.11.1999 and Omitted by Act 26 of 2004 w.e.f. 7.11.1999. 1. Omitted by Act 5 of 2000 w.e.f. 1.4.2000.