(Goods exempted from tax under sub-section (1) of section 5)



Serial Number                     Description of Goods

(1)                                                 (2)

1.         Agricultural implements manually operated or animal driven.

2.         Aids and implements used by handicapped persons.

3.         All seeds for sowing other than oil seeds.

4.         All varieties of textiles and fabrics but excluding those specified elsewhere in Third Schedule or notified by the Government.

5.         (i) Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements;

           (ii) Chunni of pulses,wheat bran and de-oiled cake but excluding soya bean de-oiled cake.

6.         Animal shoe and nails.

7.         Aviation turbine fuel.

8.         Awalakki (Beaten rice) and Mandakki (Parched rice or puffed rice).

9.         Bangles of all materials excluding precious metals.

10.         Betel leaves.

11.         Books, Periodicals and journals including maps, charts and globe.

12.         Bread and bun.

13.         Cart driven by animals and their parts, but excluding rubber tyres, tubes and flaps

14.         Charakha, Ambar Charaka, handloom fabrics and Gandhi Topi.

15.         Charcoal and firewood except Casurina and Eucalyptus timber.

16.         Coarse grains and their flour excluding paddy, rice and wheat and their flour.

17.         Condoms and contraceptives.

18.         Cotton and silk yarn in hank.

19.         Curd and butter milk.

20.         Diesel.

21.         Earthen Pots.

22.         Electrical energy.

23.         Fish seeds, Prawn seeds, Shrimp seeds, fishing nets and twine and fishing requisites including purse-seiners and gill netters, but excluding boats, trawlers and other mechanized boats.

24.         Fresh milk and pasteurised milk.

25.         Fresh plants, saplings, fresh flowers, plantain leaves, patravali (dinner leaves) and their products.

26.         Fresh Vegetables & fresh fruits.

27.         Garlic, ginger, green chillies, onions, potatoes, sweet potatoes, tapioca and their seeds.

28.         Hay (green or dry).

29.         Human blood including all its components

30.         Jaggery.

31.         Khadi garments including made-up articles; other goods sold by Khadi and Village Industries as may be notified.

32.         Kumkum, bindi and sindhur.

33.         Leaf plates and cups whether pressed or stiched.

34.         Omitted by Act 15 of 2014 w.e.f. 01.03.2014.

35.         Lottery tickets.

36.         Meat including flesh of poultry, fish, prawns, shrimps and lobsters, not cured or frozen eggs, livestock including poultry, but excluding horses; raw wool.

37.         National flag.

38.         Non-judicial stamp paper sold by the Government Treasuries and authorized vendors; postal items like envelopes, post card including greeting cards and stamps sold by the Government; rupee note when sold to the Reserve Bank of India; cheques, loose or in book form.

39.         Organic manure, Compost manure, fish manure and poultry manure.

40.         Pappad.

41.         Petrol including special boiling spirit.

42.         Omitted by Act 6 of 2007 w.e.f. 1.4.2007.

43.         Salt.

44.         Semen including frozen semen.

45.         Silkworm eggs, silkworm pupae, silkworm cocoons and raw silk including raw silk yarn, but excluding raw silk imported from outside the country.

46.         Slates, slate pencils and chalk crayons.

47.         Sugar (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 (Central Act 58 of 1957). 

             (ommited by Act 54 of 2013 w.e.f from 01.08.2013)

48.         Sugar cane.

49.         Tender coconuts.

50.         Omitted by Act 6 of 2007 w.e.f. 1.4.2007.

51.         Toddy, Neera and Arrack.

52.         Unbranded broom sticks.

53.         Vibhuthi.

54.         Water other than.-

            (i) aerated, mineral, distilled , medicinal , ionic , battery and de-mineralised water; and

            (ii) water sold in sealed container.