Schedule 1

List of exempted goods (See Section 13 (i) SL No. 1. Description of Goods Condition & Exception for Exemption 1. Appalam, Vadam and vathal 2. Artificial Limbs/shoes and such items used by physically handicapped mating 3. Bamboo mating 4. Cart driven by animals 4 5. Common salt both processed & unprocessed 6. Chicken products 7. Gamosha 8. Idols made of clay 9. Panch amritam, namakatti, Vibhuti 10. Prasdam, Bhog or Mahabhog by religious institutions 11. Poha, Murmura and Lai 12. Rakhi 13. Religious pictures not for use as calendar 14. Books, periodicals and newspapers 15. Bread but not branded bread 16. Charcoal 17. Cigarettes 18. Chalk, slate and slate pencils 19. Condoms and contraceptives pills (Mala-N & Maia-D) 20. Curd, Lassi and Butter milk 21. Electrical Energy 22. Firewood 23. 24. Fresh meat and Fish, Poultry meat Fresh flowers 25. Fresh milk including pasteurized milk 26. Fresh vegetables and fruits excluding onion 27. Handicrafts 28. Eggs 29. Kumkum 30. Livestock and Poultry 31. Khadi and/or products of village industries defined in the Khadi and Village Industries Commission Act, 1956 When sold y a producer and organization certified by Khadi and Village Industries Commission Act, 1956 or the Statutory State Khadi and Village Board consti- tuted under the Act of the State 32. Mathematical instruments for students 33. Mango stones and mango kernels 34. Mill made cotton yarn excluding sewing thread and staple cotton yam 35. Hand spun cotton yarn 36. Nutan kerosene wick stove 37. Organic manure 38. Onion, garlic, ginger 39. Plain water 40. Potato 41. Raw jute 42. Raw silk 43. Rice 44. Sago 45. Scale, colour box, painting box, school map and drawing book for students 46. Sugarcane 47. Sales to UN agencies working in India, such as (i) United Nations Development Program (ii) World Health Organisation (iii) International Labour Organisation (iv) United Nations Children Fund (v) United Nations Educational Scientific and cultural Organisation (vi) United Nations Population Fund (vii) United Nations Information Centre (viii) United Nations Development Organisation (ix) United Nations AIDS (x) United Nations Drugs Program (xi) World Food Organisation and (xii) Other Diplomatic Mission When certified by the Principal Officer of the Agency/Mission that the goods are meant for use by such Agencies/Missions the •tax shall be refunded subject to production of the original invoice. 48. Tobacco (i) Bidi (ben) (ii) Zarda (iii) Khaini (Scented) for example Raja chap khaini, Bengal scented khaini 49. Tapioca 50. Vaccines viz oral polio vaccine, measles vaccine, BCG vaccine and MMR vaccine, small pox vaccine, cholera vaccine. 51. Wheel chairs and crutches used by physically handicapped and invalid persons.