Goods Exempted from Tax

25- Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi 26- Fesh plants, saplings and fresh flowers 27- Food grains and other goods excluding Kerosene oil sold through Public Distribution System 28- Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of raab gur 29- Handloom fabrics of all kinds, whether plain, printed, dyed or embroidered, including dhotis, sarees, bed-sheets, bed-covers, chaddars, table cloth, pillow covers, handkerchieves, scarfs, napkins, dusters, lois, lihafs, jholas, hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi topi 30- Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil 31- (i) Human blood, blood plasma, red cells and platelets; (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation 32- Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana 33- Indigenous hand made musical instruments 34- Kerosene lamp/lantern, petromax, glass chimney 35- Khadi garments/goods and made-ups as may be notified by the Government 36- Kripan used by Sikhs and Gorkhali Khukhri 37- Leaf plates and cups pressed or stitched 38- Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock 39- National flag 40- Newar, baan and baan rassi 41- Non judicial stamp 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, loose or in book form 42- Organic manure, Bio-fertilizers, Bio-micronutrients and plant growth promoters and regularors, neroiciouses, rodenticide, insecticides, weedicides and pesticides 43- Paper, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets) 44- Potash and phosphatic components of the following chemical fertilizers-- (1) D.A.P. (18:46:0) (2) M.O.P. (3) S.S.P. (4) N.P.K. (12:32:6/20:0/15:5:15/23:23:0/14:35:4/20:20:10/15:15:7.5/10:10:10/ 12:6:0/16:09:0) 45- Prasamdam sold by religious institutions 46- Rakhi 47- Raw wool 48- Religious pictures not for use as calendar or publicity material and idols made of clay 49- Renewable Energy devices and spare parts 50- Sacred thread, commonly known as yagyopavit and Rudrakash, Rudrakash mala and Tulsi kanthi-mala 51- Salt (branded or otherwise) 52- Seeds of all kinds other than oil seeds 53- Semen including frozen semen of animals 54- Silk worm laying cocoon and raw silk 55- Slate (excluding writing boards), slate pencils and takhti 56- Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 57- Textile on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, but excluding bed-sheets, pillow cover and other made-ups, and imported varieties of textiles 58- Tobacco on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, including Biri, Cigarette and Cigar but excluding Gutka and imported varieties of Tobakhu 59- Unprocessed green tea leaves 60- Water other than-d) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container