Schedule I

See Section (8) SI. Description of exempted Conditions and exceptions No. articles subject to which has been allowed exemption (1) (2) (3) (4) 1. All cereals, pulses and rice including broken rice, parched (beatean) and puffed rice. 2. (a) Plough, plough points, spade (kodali) sickle, khurpi, axe, khanda when sale price does not (for digging holes (Twenty) in the soil) and dao.. exceed Rs20 a piece 3. Books, periodicals and newspapers 4. 4. Bread 5. Betelnuts and pan leaves 6. Cotton including waste cotton. 7. Electrical energy 8. Fertilizers viz. (a) All chemical fertilizers (b) Bone meal (c) Oil cakes 9. Fish, eggs, ghee (but) not Except when vegetable ghee), dahi, butter, sold in sealed cream, casein, meat and containers. vegetables (but not onion) garlic, spices and condiments. 10. Flour including atta, maida, suji and bran. 11. Fresh fruits 12. Gur and molases 13. (i) Antimalarial drugs, viz. quinine in powder form, quinine pills (but not sugar coated), quinine alkaloid, salts of quinine, cinchona and its alkaloids, tataquine, cinchona fobrifuge and drugs of the 4 aminoquinolifle group such as chloroquine and its salts amodiaquine and its salts whether in solution or in powder or in tablet form, progunil and its salts and pyrimethanine. (ii) Anti-kala-azar drugs, viz. Urea Stibamine and pentamidine Isethpionate. (iii) Vaccine, viz. Small pox vaccine, Cholera vaccine and T.A.B. 14. Mustard Oil rape oil and mixture of mustard and rape oils. 15. Mustard seed and rape seed 16. Sago 17. Salt 18. Water (other than distilled, aerated or mineral water) 19 Milk Except when sold in sealed container 20 Firewood 21 Mathematical instruments for students 22. (a) Sales to the Canteen stores Department (India) of goods Certified by it as being indented for being sold directly or through Canteens to members of the armed force of India at prices fixed by The Government of India (b) Sales by the Canteens Stores Department (India) to the dealers certified by the Department to the canteen contractors or to the Unit Canteens ran by the Officers of the Armed Forces of India at prices fixes by the Government of India. (c) Sales by dealers certified by the Canteen Stores Department (India) to the Canteen Contractors of goods obtained by such dealers from the said Canteen Stores Department (India) to members of the Armed Forces of India at prices fixed by the Government of India. (d) Sales by Unit Canteens run by Offiàrs of the Armed Forces of India of goods obtained by such unit canteens from the Canteen Stores Department (India), to members of the Armed Forces of India at prices fixed by the Government of India. (e) Sales by the Canteen Stores Department (India) to members of the Armed Forces of India, at prices fixed by the Government of India 23.. Slate and Slate pencils. 24. Pencils, paper, blotting paper, ink, inkpot, penholder, nib and eraser purchased for use by students. 25. Scale, colour box, painting box, School map, exercise book and drawing book. - 26. Glass used as Cattle fodder only. 27. Handspun cotton yarn. 28. Handloom cloth woven out of handspun cotton yarn. 29. Mill-made cotton yarn excluding sewing thread. 30. All varieties of textiles, namely:Cotton, woollen or silken induding rayon, art silk or nylon whether manufactured by handloom, power-loom or otherwise. 31. Sugar. 32. Tobacco and all its products. 33. Ayurvedic medicines other than patent drugs or sold under registered trade mark. 34. Raw Jute. 35. Sugarcane. 36. Khadi and/or products of When sold by a village Industries as defined in producer and/or the Khadi and Village organizationcer Industries Commission Act. tified for the 1956. purpose by the Khadi and Village Industries Commission Co nstituted under the Khadi and Village Indus tries’ Commis sion’s Act, 1956 or the Statutory State Khadi and Village Industri - es Board Constituted under the Act of the State. 37. Nirodh (Condoms). 38. Sales to Red Cross society and its allied organisations. 39. Pesticides. 40. Guny bags. When used as containers of good sold. 41. Livestock and poultry. 42.Sales of goods by Government When sold in departments at or - below connection with purchase price. approved. development schemes. 43.Wooden table When sale price does not exceed rupees fifty a piece. 44.Wooden chair When sale price does not exceed rupees thirty a piece. 45.Wooden bench When sale price does not exceed rupees thirty a piece. 46.Wooden bedstead When sale price does not exceed rupees eighty a piece.