FIRST SCHEDULE
List of exempted goods)
{Section 6(1)}
| Sl. No. | Item |
| 1 | Agricultural implements manually operated or animal driven |
| 2 | Aids & implements used by handicapped persons |
| 3 | Aquatic feed, pountry feed & cattle feed, including grass, hay, etc |
| 4 | Betal leaves |
| 5 | Books and periodicals & journals. |
| 6 | Charcoal |
| 7 | Coarse grains other than paddy, rice and wheat |
| 8 | Condoms and contraceptives |
| 9 | Cotton & silk yarn in hank |
| 10 | Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi |
| 11 | Curd, Lussi, butter milk & separated milk. |
| 12 | Electrical energy |
| 13 | Earthen pot |
| 14 | Fire wood |
| 15 | Fresh milk and pasteurised milk |
| 16 | Fresh plants, saplings and fresh flowers |
| 17 | Fishnet & Fishnet fabrics |
| 18 | Fresh vegetables & fruits |
| 19 | Garlic & ginger |
| 20 | Glass Bangles |
| 21 | Human Blood & blood plasma |
| 22 | Indigeneous handmade musical instruments |
| 23 | Kumkum, Bindi, Alta & Sindur |
| 24 | Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal hair. |
| 25 | National Flag |
| 26 | Organic manure |
| 27 | Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques |
| 28 | Raw wool |
| 29 | Semen including frozen semen |
| 30 | Slate and slate pencils |
| 31 | Silk worm laying, cocoon & raw silk. |
| 32 | Tender green coconut |
| 33 | Toddy, Neera and Arak |
| 34 | Unbranded bread |
| 35 | Unprocessed and unbranded salt |
| 36 | Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container. |
| 37 | Unprocessed Cereals, pulses, including rice and wheat. |
| 38 | Fabrics as specified under sub-section (iia), (vii) and (x) of section 14 of Central Sales Tax Act 1956. |
| 39 | Sugar as specified under sub-section (viii) of section 14 of Central Sales Tax Act 1956. |
| 40 | Tobacco as specified under sub-section (ix) of section 14 of Central Sales Tax Act 1956. |
