SCHEDULE I
[See sub-section (1) of section 8]
Goods Exempt from Tax
S.No. Description of Goods Conditions, if any
1 2 3
1. Agricultural implements manually operated or animal driven or tractor or power driven, spare parts and accessories thereof, namely:-
(a) Ordinary Agricultural implements: 1. Hand Hoe (Khurpa or Khurpi); 2. Spade; 3. Gandasa; 4. Pick i.e. khudali; 5. Axe; 6. Khanta; 7. Belcha; 8. Patela; 9. Hand-driven chaff cutters and their parts (except bolts, nuts and springs); 10. Sickle; 11. Beguri; 12. Hand-wheel hoe; 13. Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear; sprinkler, rake; 14. Sprayer, duster and sprayer-cum- duster; 15. Soil injector; 16. Jandra; 17. Wheel barrow; 18. Winnowing fan or winnower; 19. Dibbler; 20. Puddler; 21. Fertilizer seed broadcaster; 22. Maize Sheller; 23. Groundnut decorticator; 24. Manure or seed screen; 25. Flame gun; 26. Seed grader; 27. Tasla (includes Ghamela, Tagari and Parat, made of ferrous metal; "27A.Crowbar (Sabbal)" 28.Tangli; 29. Sprayer including their parts and accessories; 30. Parts and accessories specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and drip system (but not used for ordinary works as carriage pipes).
(b) Animal driven agricultural implements:
1. Plough including disc-plough; 2.Teeth of the plough; 3. Harrow; 4.Cultivator; 5.Seed drill, fertilizer drill, seed-cumfertilizer drill; 6.Tiller with or without seeding attachment; 7.Landleveller or scoop; 8.Chaff cutters and their parts (except bolts, nuts and springs); 9. Axles and rims of animal-driven vehicles; 10. Persian wheel and spare parts; 11.Roller; 12.Yoke; 13. Planter; 14. Plank or float; 15.Ridger; 16.Ditcher; 17. Bund former; 18.Thrasher or palla; 19. Transplanter; 20. Reaper; 21.Mower; 22.Sugar cane crusher; 23. Cane juice boiling pan and grating; 24. Cart.
(c) Tractor or Power Driven Agricultural Implements:
1. Thrasher. 2. Chaff cutters and their parts (except bolts, nuts and springs). 3. Winnower. 4. Disc plough. 5. Cultivator. 6. Harrow. 7. Tillers with or without seeding attachments. 8. Seed drills. 9. Land levelers. 10. Trolley of tractor. 2. Aids & implements used by handicapped persons/ Artificial Hearing Aids, Artificial Limbs, Audiometer, Braille writer, Braille Typewriter, Braille Shorthand Writer, Braille frame, Braille Instrument, Braille Thermometer, Braille Lactometer, Braille Barometer, Braille printing machine, Braille paper, Braille books, Braille slate and Braille watch, Crutches and calipers for disabled persons, Speech trainer, Tricycle used by disabled persons, Wheeled chair used by disabled persons. 3. Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, gwar churi, gwar korma, supplement and husk of cereals and pulses, concentrates and additives. 4. Betal leaves 5. Books and periodicals & journals including maps charts and globe 6. Charcoal 7. Coarse grains namely maize, jowar, bajra and flour thereof 8. Condoms and contraceptives 9. Cotton & silk yarn in hank 10. Charkha, Amber Charkha, Handlooms and their parts and accessories Handloom fabrics and Gandhi Topi, All kahdi
Explanation - For the purpose of this entry 'Khadi' means any cloth woven on handloom from yarn handspun in India. 11. Curd, Lussi, butter milk & separated milk. 12. Electrical energy 13. Earthen pot 14. Fire wood except Casuarinas and Eucalyptus timber; gobar
ke kande and solid briquettes made of agricultural waste. 15. Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder 16. Fresh plants, saplings and fresh flowers including mahua flowers. 17. Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds 18. Fresh vegetables and fruits Substituted w.e.f. 09.03.2011 19. Garlic, ginger, dried vegetables e.g. kair, sangari but excluding chilies, when not sold in sealed containers 20. All bangles (except those made from precious metals), lac, its dana and products, chapadi, bairja and glass chattons. 21. Human Blood & blood plasma 22. Indigenous handmade musical instruments, components and parts thereof 23. Kumkum, Bindi, Alta & Sindur, mahawar, mehandi leaves and its powder, kajal, surma, hair pins, hair band, hair clip (other than that of precious metals), rubber band, safety pin, Chutila
24. Meat, fish, prawn & other aquatic products when not cured or frozen, eggs, 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. 27A **Deleted 28. Raw wool and waste thereof 29. Semen including frozen semen 30. Slate and slate pencils 31. Silk worm laying cocoon & raw silk. 32. Tender green coconut and watery coconut. 33. Toddy, Neera and Arak
34. Bread (branded or otherwise) Excluding pizza bread 35. Salt (branded or otherwise) 36. Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold in container. 37. Pappad, Pappad-Khar, Bari and Mangori 38. Goods taken under customs bond for re-export after manufacturing or otherwise 39. Textile and fabric on which additional excise duty was Substituted w.e.f. 08.04.2011 leviable but exempted by the Government of India which was subsequently omitted by the finance Act, 2011 (Central act No. 8 of 2011) from schedule I to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. 40. ** Deleted w.e.f. 04.04.2007
41. Sugar on which additional excise duty was leviable but Substituted w.e.f. 08.04.2011 exempted by the Government of India which was subsequently omitted by the finance Act, 2011 (Central act No. 8 of 2011) from schedule I to the Additional Duties of Excise (Goods of Special Importance) Act, 1957..
42. Kirpan
43. Prasdam by religious institutions panchamritam, namakatti and vibhuti. 44. Rakhi and Sacred thread, commonly known as yagyopavit,
harmala (mala made of cotton/silk/zari yarn), mod, turra,
kalangi, embroidery or zari articles, that is to say, imi, zari,
kasab, salama, dabka, chumki, gota, sitara, naqsi, kora, glass bead, badla and mangalsutra. 45. Religious pictures not for use as calendar, religious pictured tiles, Panchang and idols of deities made of stone or marble 46. Chalk stick and Takhti and school bags upto Rs. 500/- Substituted w.e.f. 09.03.2011 47. Idols made of clay or Plaster of Paris and Clay lamps 48. Muddhas made of sarkanda, moonj, ban and its rope and basket, phool buhari jhadoo and Unbranded broomsticks. 49. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, kheel, murmura, poha parched gram and
makki ka poha. 50. Husk including groundnut husk 51. Leaf plates and cups-pressed or stitched 52. Kites, manja and charkhi
53. Kuttu, Kangani, Singhada, Rajgira including atta thereof,
Sanwakhya and Sabudana
54. Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti,
pooja ka chopda, shankh, roli and moli
55. Handicrafts including blue pottery and puppets 56. Seeds of grass, vegetables and flowers; truthfully labeled seeds and seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers. 57. Rajasthani audio/vedio music cassettes including CD and DVD 58. All kinds of footwear (excluding footwear made of leather) w.e.f. 28.07.2009 amended on 23.03.2011 having maximum retail price less than Rs. 500/- per pair, and Deshi Juthiyan. 59. Razai, Handmade cotton filled Gadde (Mattresses) and Pillow Substituted w.e.f. 15.03.2011 60. All kinds of stone sludge, stone slurry, fly ash and the manufactured items having individually or jointly a minimum 50% in the contents of such manufactured products but in case of manufacturing of bricks this limit shall be 25% or more in its contents. 60A Asbestos cement sheets and bricks having contents of fly (1) The goods shall be entered in the ash 25% or more by weight. Registration Certificate of the selling dealer; (2) The exemption shall be for such goods, manufactured by the dealer who commences commercial production in the
(3) The exemption shall be available up to 23.01.2010 61. Country liquor When not sold in Bar, Restaurant or Hotel. 62. ** Deleted 63. Old jute bags and old HDPE bags. Subject to the condition of entry in Registration Certificate of the selling dealer. 64. * * Deleted 65 Toys upto Rs. 300/- per item but excluding all kinds of electronic toys. 66 Blood bags. 67 Mica 68 Pillow cover up to Rs.25/- per item. 69 Articles of marble up to Rs. 300/- per item. 70 Niwar made of cotton. 71 Saree fall.” 72. Products and medicines manufactured in the Goshalas from
gobar and Gomutra.
73 Bura and mishri.
74 Makhana, Batasha and Sugar Toys. Subject to entry in Registration Certificate of the Selling dealer. 75 Bio-fertilizers. 76 Incense sticks commonly known as agarbatti, dhupkathi or
dhupbatti.
77 Guar Seed, Guar Refined Dal or split, Guar Gum Powder,
Dhencha and Punwad. 78 Ratanjyot 79 Crude bio-diesel and 100% bio-diesel (B 100) 80 Helmet 81 Unstitched bed sheet 82 Woven label tapes, elastic nylon/fabric tapes and laces 83 Tilpatti 84 Textile Screen design 85 Gulkand and Gulabjal.
86 Gamchha 87 Blanket 88 Hand Cart 89 Gobar Gas Plant and its components including machinery used in gobar gas plants i.e. (i) Gobar Gas Holder, (ii) Guide Frame for Gobar Gas Holder and (iii) Gobar Gas Burner. 90 Non electrically operated hand tools i.e. gurmala, karni,
sawal, gunia, randa, basula, iron, chhini, firma for repair of shoes, hair cutting machine, coal based iron-press and ironwire brush. 91 Wooden hand blocks for textile printing. 92 ISI marked kerosene stove and wick stove. 93 Domestic solar cooker. 94 Handmade soap For the period 01.04.2006 to 10.08.2006 95 Asbestos cement sheets and bricks having contents of fly (i) For the period 01.04.2006 to 04.07.2006 subjet to ash 25% or more by weight. entry in the Registration Certificate of the selling dealer. (ii) For the period 05.07.2006 to 08.03.2007 on the condition that, (i) the goods shall be entered in the registration certificate of the selling dealer. (ii) The exemption shall be for such goods, manufactured by the dealer who commences commercial production in the State
96 Liquified petroleum gas for domestic use. w.e.f. 06.09.2008 97 Newsprint. w.e.f. 08.07.2009 98 De-oiled rice bran. w.e.f. 08.07.2009 99 Herb, bark, dry plant, dry root commonly known as
jari-booti, and dry amla w.e.f. 08.07.2009 100 All kinds of sarees including sarees made of silk fabric and fabric imported from outside India with or without various kind of ornamental work. w.e.f. 01.04.2006 101 Isabgoal and its husk w.e.f. 15.07.2009 102 Gur, jaggery and edible variety of rab gur w.e.f. 28.07.2009 103 All kinds of Towels having maximum retail price upto Rs. 200/- per towel. w.e.f. 28.07.2009 104 Rice Bran w.e.f. 28.07.2009 105 Unfried potato chips. w.e.f. 28.07.2009 106 Battery driven motor vehicle w.e.f 9-03-2010 107 Solar energy equipment w.e.f 9-03-2010 108 Mehandi cone w.e.f 9-03-2010 109 Beehive, Bee-colony, Bee-box w.e.f 9-03-2010 110 Rudraksh w.e.f 9-03-2010 111 Cotton seeds oil cake Subject to entry in Registration Certificate of the Selling dealer. 112 Commercial LPG used for cremation, Equipments for When purchased by such cremation centres which are cremation including parts and accessories thereof , used in open to all sections of the society. cremation through LPG or electrical energy. 113 Ostelamivir ( medicine for Influenza A (H1N1)) w.e.f. 08.09.2010 amended on 07.10.2010 114 All kinds of building stone, excluding all kinds and forms of w.e.f. 01.01.2011 amended on 31.12.2010 Kota Stone, Marble and Granite 115 Grit, Ballast including Gitti and Kankari w.e.f. 01.01.2011 amended on 31.12.2010 116 Morram w.e.f. 01.01.2011 amended on 31.12.2010 117 Bajari including Reta and River sand w.e.f. 01.01.2011 amended on 31.12.2010 118 Kiln Bricks w.e.f. 01.01.2011 amended on 31.12.2010 119 UHT milk w.e.f. 09.03.2011 120 All kind of Handmade Carpet w.e.f. 15.03.2011 121 Namda w.e.f. 09.03.2011 122 Handspun woolen yarn w.e.f. 09.03.2011 123 Saji 124 All types of pulses whether whole, split or broken form including besan thereof w.e.f. 09.03.2011 125 Paddy, Rice, Wheat, Atta of wheat including fortified Atta of wheat, Maida, Suji and Wheat Bran w.e.f. 15.03.2011 126 Kerosene oil sold through PDS w.e.f. 09.03.2011 127 Cooked Food When cooked and served by Religious or Charitable institution. 128 Box, Kothi, Sandook, Peti, Milk Can,Tawa, Kadai, Tai, w.e.f. 09.03.2011
Sigri, Chimta, Imamdasta, Musali, Jhar , Chalani, Chhajla,
Saankal (Chain) and Buckets made from iron or steel 129 Chakla, Belan and Gas Lighter w.e.f. 09.03.2011 130 Multani Mitti w.e.f. 09.03.2011 130A Handmade paper and its products w.e.f. 15.03.2011 130B Gulal and Pichkari w.e.f. 15.03.2011 131 Sirali, Bageshi, Barroo, Date leaves, Baskets, Handmade
Sooma and Germa made only of Bamboo w.e.f. 09.03.2011 132 Bhang and Lanced poppy head w.e.f. 01.04.2011
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