Goods Exempted from Tax

Sl.No. Name of the Commodity 27. Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. Sold by Government; rupee note and coins when sold to the Reserve Bank of India and cheques, loose or in book form 28. Raw wool 29. Semen including frozen semen 30. Silk worm laying, cocoon and raw silk other than raw silk imported from outside the country 31. Slate and slate pencils 32. Coconut, Tender green coconut and Copra 33. Toddy, Neera and Arak 34. Unbranded bread and unbranded rusk 35. Salt including processed and branded salt 36. Water other than-(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised, water, and (ii) water sold in sealed container 37. Prasadam, Bhog or Maha Bhog by Religious Institutions 38. Plantain Leaves 39. Bamboo Matting 40. Puffed Rice, Parched Rice, Murmuralu and Atukulu 41. Husk of pulses, paddy, groundnut and wheat bran 42. Leaf plates and leaf cups-pressed or stitched and loose and unstitched vistarakulu 43. Unbranded broomsticks 44. Seeds for sowing and gardening purpose including the seed or grain corresponding to the seed sold to the nodal agencies, namely, Andhra Pradesh State Seeds Development Corporation (APSSDC), Andhra Pradesh State Co-operative Marketing Federation (Andhra Pradesh Markfed), Andhra Pradesh State Co-operative Oilseeds Growers Federation (OILFED), the Hyderabad Agricultural Co-operative Association Limited (HACA), National Seeds Corporation Limited National Agricultural Co-operative Marketing Federation of India Limited (NAFED) and also including the seed or grain procured by the seed companies duly following the Seed Certification or Labelling Procedure. 45. [XXX] 46. [XXX] 47. (a) Un-manufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985; (b) Bidis (biris) covered under tariff item No.24031031, 24031039, 24031090 of Central Excise Tariff Act, 1985. 48. Rakhi 49. Fabrics, made ups and garments made of khadi cloth 50. Sugarcane 51. Crochet laces 52. Jaggery 53. Tamarind 54. Mesta or Bimli extracted from plants of the species Hibiscus cannabinus and Hisbiscus sabdariffa var altissima; 55. Pippalamodi; 56. Coir and Coir Products excluding rubberized Coir mattresses; 57. Khandasari Sugar. Explanation:- The Goods mentioned in entries 45 & 46 of this schedule shall be goods included in the relevant heads and sub-heads of the 1st Schedule to the Additional Duties of Excise (Goods of special importance) Act, 1957, but does not include goods where no additional duties of excise are levied under that schedule. 58. The following goods, sold by Canteen Stores Department or the Indian Naval Canteen Services, either directly or through their unit-run Canteens, to the Army, Navy/Air force personnel both working and retired and who are eligible for purchasing goods from them:- 1. All kinds of cereals and pulses and products thereof, which are used for cooking food. 2. Spices used in Cooking including Chillies Powder, Turmeric Powder and other similar powders, used in cooking. 3. Biscuits, Beverages, Confectionery and Soft Drinks. 4. Soups, Squashes, Snacks and Cornflakes. 5. Tea and Coffee. 6. Pickles, Sauces, Jams and Jellies. 7. Milk Powders, Baby Food, Food Beverages and Food Energizers. 8. Vermicelli and instant Foods. 9. Cooking Oils, Vanaspathi and Ghee 10. Honey, Chyavanprash, Eno, Antiseptic Cream, and lotions. 11. Starch and Sago. 12. Copra, Coconuts and Ground-nuts. 13. Shaving Blades and Razor sets. 14. Shaving Creams and After Shave Lotions. 15. Tooth Brushes, Shaving Brushes, Shoe Brushes and Toilet Brushes. 16. Face Creams; Hair Creams and Body Creams. 17. Dental Cream and Tooth Powders. 18. Perfumes and Deodorants including Agarbatti, Dhoopsticks. 19. Toilet Soaps and Detergent Soaps. 20. Toilet Powder and Detergent Powder. 21. Hair Oils and Shampoos. 22. Hair Dye, Sanitary Towels and Toilet Papers. 23. Fabric Care, Starch, Robin Blue and Ranipal. 24. Dish Washing Soap, Powder and Scrubber. 25. Wax Candles and Agarbatti. 26. Pressure Cookers, Milk Boiler and Rice Cooker. 27. Vaccum Flask, Casserole, Crockery and Glass Ware. 28. Electrical Bulbs, tube Light and CFL Lamp. 29. Mosquito Repellent, Coil, Mat and Liquid. 30. Torch Cells, torch Cases. 31. Room Fresheners, Toilet/Floor Cleaners and Insecticides. 32. Shoe Polish, Cloth Clips and Metal Clips. 33. Gas Stoves, Gas Lighters and Safety Matches, Cooking Ware including cups, plates and glasses made of Aluminium paper or plastic. 34. Ceiling Fans, Table Fans, Wall Fans, Pedestal Fans. 35. Exhaust Fans, Mixers, Juicer Mixer Grinders, irons. 36. Coffee Makers, Ovens, Immersion Heater, Toasters. 37. Instant Geysers, Transistors. 38. Water Filters and Filter Candles. 39. Plastic Buckets, Basins, Drum and Mugs. 40. Water Bottles and Water cans. 41. Suit cases, Moulded and Soft luggage. 42. Sports Wear, Golf Balls, Shoe, Track Suit, Umbrellas and Padlock. 43. Helmets. 44. Wrist Watches. 45. Food Processor Microwave Ovens. 46. Coir Products, Coir Mattress. 47. Water Heaters Vaccum Cleaners Water Purifiers. 48. Mono Block Pumps. 49. Sewing Machines (Hand and Foot). 50. Sun-glasses, Room Coolers. 51. Ready-made Garments and Hosiery Goods. 52. Indian Made Foreign Liquor as defined in the Telangana Excise Act, 1968 with basic price not exceeding Rs. 500/- per case of 9 Nos. of 1000 ml or 12 Nos. of 750 ml / 650 ml (Beer) or 24 Nos. of 375 ml / 330 ml (Beer) or 48 Nos. of 180 ml or 96 Nos. of 90 ml bottles. Note : For the purpose of this entry basic price means: Ex-factory price + cost of bottles + cost of packing material + Freight + Insurance + Handling charges and import Fee, if any; 53. Cartridges for rajor set. 54. Shaving Foam / Gel / Soap. 55. Fabric Care brush / Scrubbers. 56. Baby care lotion/cream/oil. 57. Clip for Cloth. 58. Toothpastes. 59. Liquid Soap. 60. Face Tissue Paper. 61. Body care Talcum Powder, Body Care Jelly, Medicated powder / Face powder. 62. Face Gel / Lotion, Hair Gel / Lotion, Hair Fixer / Hair remover. 63. Cosmetic Lotion / Cream and Make-up Requisites and Winter care products. 64. Disinfectants. 65. Kitchen Accessories and Cooker Accessories. 66. Lunch Box and refill for vaccum flasks. 67. Knives. 68. Lighting Devices. 69. Oven Grillers. 70. Storage Water Heater. 71. Household Electric Accessories/Voltage Stabilizers. 72. Sewing Machine Accessories. 73. Cloth Hangers. 74. Floor/Metal Polishes. 75. Mirrors. 76. Radio / Cassette Player / CD Player / Recorder / Walkman. 77. Water Containers / Jug. 78. Kitchen Jar, Containers / Plastic Trays, Table / Door Mats / Plastic Mats / Carpets and Plastic Items. 79. Plastic Chair / Moulded Furniture, Stool, Pedal Bin. 80. Hair Comb / Hair Brush. 81. Holdalls /Travel Bags / School Bags / Hot Water Bag. 82. Rubber Chappal. 83. Bed Sheet / Covers, Pillow / Pillow Cover, Bath Towels / Hand Towels / Napkin. 84. Polishing cloth / Duster. 85. Socks / Blankets / Lungi / Hand Kerchiefs. 86. Mosquito nets. 87. Trouser / Pant-Shirt Pieces. 88. Sports Goods. 89. Rope Floor Wiper. 90. Juices. 91. Sharbat, Squashes and Cordials, Tinned food, Mixers. 92. Ketchup, Baking Powder, Vinegar, Food Additives, Custard powder. 93. Noodles. 94. Antiseptic Liquid. 95. Note Books, Registers, Pens / Markers / Greeting Cards / Fevicol. 96. Balms, Antiseptic Applications, Medicines, Tonics, Band Aid and Digestives. 97. Cutleries. 98. Brief Cases. 99. Instant foods 59. [XXX] 59-A. [XXX] 60. Nawar 61. Goods sold to transit passengers both incoming and outgoing, at the duty free shops established at the Rajiv Gandhi International Airport, Shamshabad, Ranga Reddy District 62. Zari 63. Fabrics, Made-ups and garments produced and sold by the Powerloom units in the State to dealers registered under the Act, only at the point of sale in the hands of powerloom units. 64. Fertilizers, at the point of sale by the Primary Agricultural Co-operative Societies (PACS) directly to the farmers 65. Transfer of right to use feature films (in digital or physical form) by film producers to distributors or exhibitors. 66. Nutritious Foods (Ready to Cook Food Mixes and Ready to eat food) supplied by M/s. Telangana Foods to the Director, Women Development and Child Welfare Department, Government of Telangana through ICDS (Integrated Child Development Services) Projects meant for malnourished Pre-School & School going children, Pregnant Women and Lactating mothers under the Supplementary Nutrition Programme sponsored by Central and State Governments. Note: M/s. Telangana Foods is not entitled to claim Input Tax Credit on the relevant inputs.