1.

All creeals and pulses including all forms of rice and their brans. ¹ [***] ² [except when sold packed (up to 20 Kg. in weight) and under a ^brand name]

2.

Flours including atta, maida, besan, suji and risce flour ³ [except when sold packed (upto 20kg. in weigh) and under a brand name]

2A⁴

Atta made out of wheat

3.

Bread (Double roti)

4.

Cooked food served in small Dhabas.
Explanation. - Small Dhaba means an eating place on the road side, catering mostly to passenger travelling by road, operating in semipermanent/temporary structures, where cooked food alone is served and where total annual turnover is less than four lakh rupees.

5.⁵

Meat and fish other than canned, preserved, processed, dried, dehydrated, frozen, cooked or sold in sealed containers.

6.

Fresh eggs.

Vegetables and fruit other than canned, preserved, processed, dried, dehydrated, frozen, cooded or sold in sealed containers. Explanation - This entry includes fresh vegetables and fruit kept/preserved in cold storage unless these are frozen

8.

Khandsari including sugar as defined in Central Excise and Salt Act, 1944 (1 of 1944) but not including imported sugar in all forms.

9.

Common Salt (both processed and un-processed)

10.

Fresh Milk and Pasteurized Milk, but not including condensed milk, milk powder or bady milk.

11.

Dahi (curd), lassi and butter milk.

12.

All varieties of cotton fabrics, man-made fabrics and woolen fabrics excluding imported varieties of auch fabrics
[Explanation. - The expressions "cotton fabrics", "man-made fabrics" and "woolen fabrics" shall have the same meanings as are resp0ectively assigned to them in the Central Excises and Salt Act, 1944 (1 of 1944)]

13.

Books, Periodicals and Journals.

14.

Maps, educational charts, instruments boxes, educational globes and instruments, used by students including those used by them in mechanical drawing and biology having maximum retail price below Rs. 150/- per item or per set, as the case may be.

15.

Fuel wood and charcoal.

16.

Exercise and drawing copy books normally used in schools, on which the words "SALES TAX EXEMPTED - FOR USE BY STUDENTS ONLY" has been prominently printed on their covers and having maximum retail price upto Rs. 30/- per item but not including Registers, Long exercise books, Loose paper and note-pads of any kind.

17.

Agricultural implements including chaff cutters and Persian wheels or parts thereof, but not including pumps, tractors, or motorized agricultural implements.

18.

Cattle feeds, fodder, prepared poultry feeds and prawn feeds, ⁷ [de-oiled cake] ⁸ [***]

19.

Electric Energy.

20.

Organic manue.

21.

Plain water but not including aerated water or mineral water or water sold in bottles or sealed containers.

22.

Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944).

23.

Slate, slate pencils, takhtis, black ink used for takhtis, writing chalk, crayons, foot-rules of types used in schools and kalams (pens used for takhties).

24.

Betel leaves.

25.

Condoms and contraceptives including oral contraceptive pills.

26.

Scientific goods including scientific glass goods, geometrical and drawing goods used in schools and colleges for teaching and for use by students having maximum retail price upto Rs. 150/- per item.

27.

Livestock including poultry.

28.

Artificial Limbs including lower and upper and extremity orthoetics and prosthetics, wheel chairs, crutches and walking aids designed for the use of orthopaedically handicapped persons; hearing aids for the deaf and dumb; Braille slates, Braille type-writers, Braille watches and chharies for the blind.

29.

Seeds and saplings of kinds whether of tree or vegetable or flowers.

30.

Kumkum and bindi.

31.

Glass, lac and plastic bangles.

32.

Life saving drugs as specified below :-

33.

Vaccines, as specified below:

34.

Gur and jaggery.

35.

^{Hand-made Safety Matches}

36.

Compressed Natural gas

37.¹¹

^{Baan and rassi, made of natural fibre}

38.¹²

^{Charkha and takli}

39.¹³

Kerosene Stoves, Petromax and their spare parts

40.¹⁴

Artificial Heart valves

41.¹⁵

Cardio-vascular grafts and patches

42.¹⁶

Balloon catheters for angioplasty and valve dilation

43.¹⁷

Intra Aortic Balloon

44.¹⁸

Educational writing instruments having maximum retail price, inclusive of all taxes upto¹⁹ [ Rs. One undred per piece]

45.²⁰

^{Pig hair bristles and brushes made thereof}

46.²¹

Readymade Garments made of Khadi

47.²²

^{Khadi Bags}

48.²³

Quilts and quilt covers made of khadi

49.

²⁴ [***]

50.²⁵

^{Hand pumps and spare parts thereof}

51.²⁶

^{Dhoop. Agarbatti and Havan Samagri}

52.²⁷

Umbrella and its parts and accessories including its cloth cover

53.²⁸

Newsprint

54.²⁹

Rubber / Plastic / Rexine footwear having MRP less than Rs. 200/- per pair

55.³⁰

Life Saving Devices as specified below :-

56.³¹

Fresh Human Blood or Plasma, liquid or dried and Anti Hemophilia factors

57.³²

Achar & Murrabba sold in loose form

58.³³

[***]

59.

³⁴ [***]

60.³⁵

Silk Fabrics

61.³⁶

Anti - TB Drugs as mentioned below

62.³⁷

Following Ayurvedic / Unani Medicines

63.³⁸

Undergarments, that is to say, underwear, vests, panties and brassieres having MRP per piece upto Rs. 100/-

64.³⁹

Oil Cake

The words "but not including branded rice" omitted vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000.

Inserted vide Notification No.F.101(112)/2001-Fin.(A/Cs)(iii)/288-97 dt. 24.4.2002 w.e.f. 24.4.2002.

Inserted vide Notification No.F.101(112)/2001-Fin.(A/Cs)(iii)/288-97 dt. 24.4.2002 w.e.f. 24.4.2002.

Inserted vide Notification No.F.101(112)/2001-Fin.(A/Cs)(iii)/288-97 dt. 24.4.2002 w.e.f. 24.4.2002.

Substituted for "Fresh Fresh meat and fish other than canned, preserved, processed, dried, dehydrated cooked or sold in sealed containers or in packed forms" vide Notification No. F.4(75)/99 - Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

Substituted for "Fresh vegetables and fruits other than canned, preserved, processed, dried, dehydrated cooked or sold in sealed containers or in packed forms" vide Notification No. F.4(75)/99 - Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

Inserted vide Notification No.F.101(112)/2002-Fin.(A/Cs)/(iii)/ 288-97 dt. 24.4.2002 w.e.f. 24.4.2002 The words "de-oiled cake" omitted vide Notification No. F.101(69)/2001-Fin.(A/Cs)/2271-78 dated 31^st August 2001 w.e.f. 1^st Sept. 2001. Earliar Sub. for "khali" vide Notification No.F.4/8/2000 Fin.(E-1)(i)/564 dt. 22.8.2000 w.e.f. 22.8.2000.

Words omitted "including used for animal feed" vide Notification No.F.101(69)/2001-Fin.(A/Cs)/3428 dated 20 th November 2001 w.e.f. 20 ^th November 2001.

Inserted vide Notification No.F.4/8/2000 Fin.(E-I)(i)/564 dt. 22.8.2000 w.e.f. 22.8.2000.

Inserted vide Notification No.F.4/8/2000 Fin.(E-I)(i)/564 dt. 22.8.2000 w.e.f. 22.8.2000.

Entry omitted "Undergarments having maximum retail price upto Rs.100/- per piece" vide Notification No.F.101(69)/2001-Fin.(A/Cs)/3428 dated 20th Nov. 2001 w.e.f. 20th Nov. 2001. Earlier inserted vide Notification No.F.4(75)/99- Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

Present entry was inserted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/3428 dated 20th Novermber 2001 w.e.f. 20th November 2001. Earlier inserted as "Footwear having MRP inclusive ofa all taxes less than Rs. 200/--per pair" vide Notification No.F.4(75)/99 - Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000 and later omitted vide Notification No. F.101(69)/2001. Fin.(A/Cs)/2271-78 dated 31st August 2001 w.e.f. 1st Sept. 2001.

The words "chemical Fertilizers" inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001 and later omitted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/2271-78 dated31st August 2001 w.e.f. 1st Sept. 2001.

Entry read as "oil-cake" omitted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/2271-78 dated 31st August 2001 w.e.f. 1st Sept. 2001. Earlier inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120 -128 dt. 31.3.2001 w.e.f. 1.4.2001.