List of Tax Free Schedules
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SCHEDULE A
(See Section 16)
LIST OF TAX FREE GOODS
Sr.
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Name of Commodity
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1.
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Agricultural implements manually operated or animal driven
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2.
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Aids and implements used by handicapped persons
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3.
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Aquatic feed, poultry and cattle feed including grass, hay and straw
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4.
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Betel leaves
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5.
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Books, periodicals and journals
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6.
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Bread
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7.
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Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi
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8.
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Charcoal
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9.
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Coarse grains other than paddy, rice and wheat
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10.
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Condoms and contraceptives
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11.
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Cotton and silk yarn in hank
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12.
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Curd, Lassi, butter milk
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13.
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Earthen pots
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14.
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Electrical energy
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15.
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Firewood
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16.
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Fishnet and fishnet fabrics
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17.
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Fresh milk, pasteurized milk and separated milk other than covered by Entry 45
of Schedule B
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18.
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Fresh plants, saplings and fresh flowers
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19.
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Fresh vegetables and fruits
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20.
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Garlic and ginger
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21.
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Glass bangles
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22.
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Human blood and blood plasma
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23.
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Indigenous handmade musical instruments
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24.
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Kirpan
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25.
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Kumkum, bindi, alta and sindur
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26.
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Meat, fish, prawn, and other aquatic products when not cured or frozen eggs,
livestock and animal hair
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27.
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National flag
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28.
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Non-judicial stamp paper sold by Government Treasuries; postal items like
envelope and post card sold by Government; rupee note, when sold to the Reserve
Bank of India and cheques, loose or in book form
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29.
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Organic manure
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30.
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Rakhi
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31.
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Raw wool
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32.
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Seeds of grass, vegetables and flowers
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33.
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Semen including frozen semen
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34.
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Silk worm laying cocoon and raw silk
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35.
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Slate and slate pencils
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36.
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Sweetmeats (Halwai goods only)
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37.
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Tender green coconut
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38.
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Toddy, Neera and Arak
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39.
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Unprocessed and unbranded salt
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40.
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Water other than-aerated, mineral, distilled, medicinal, tonic, battery,
de-mineralised water, and water sold in sealed container
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41.
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Liquor sold against licenses L-1A, L-2, L-2A, L-2B, L-3, L-3A,L-4,L-4A, L-5,
L-5A, L-5B, L-5C, L-9,L-12A,L-12C, L-13, L-13A, L-14, L-14A, L-14AA or/ and
L-14B issued under Punjab Excise Act, 1914: Provided that VAT has been paid in
the State of Punjab.
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SCHEDULE B
(See Section 8)
LIST OF GOODS TAXABLE @ 4 per cent
Sr. No
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Name of the Commodity
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1.
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Agricultural implements not operated manually or not driven by animal
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2.
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All equipments for communication such as, Private Branch Exchange (P.B.X.) and
Electronic Private Automatic Branch Exchange (E.P.A.B.X)
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3.
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All intangible goods like copyright, patent and rep license
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4.
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All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic
roofing earthen tiles
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5.
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All types of yarn other than cotton and silk yarn in hank and sewing thread
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6.
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Aluminium utensils
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7.
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Areca nut powder and betel nut
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8.
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Article made of rolled gold and limitation gold
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9.
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Bamboo
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10.
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Bearings
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11.
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Beedi leaves
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12.
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Beltings
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13.
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Bicycles, tricycles, cycle rickshaws and parts thereof
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14.
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Bitumen
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15.
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Bone meal
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16.
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Bulk drugs
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17.
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Capital goods
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18.
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Castings
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19.
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Centrifugal, mono block and submersible pumps and parts thereof
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20.
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Chemical fertilizers, gypsum, pesticides, weedicides, insecticides and
fungicides
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21.
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Clay including fireclay
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22.
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Coffee beans and seeds, cocoa pod, green tea leaves and chicory
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23.
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Coir and Coir products excluding coir mattresses
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24.
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Cotton and cotton waste
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25.
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Crucibles
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26.
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Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956
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27.
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Drugs and medicines
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28.
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Edible oils, oil cake, de-oiled cake and deoiled ricebran
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29.
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Electrodes
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30.
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Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka,
chumki, gota sitara, naqsi, kora, glass bead, badla
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31.
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Exercise books, graph books and laboratory note books
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32.
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Ferrous and non-ferrous metals and alloys; non-metals such as aluminum, copper,
zinc and extrusions of these
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33.
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Fibres of all types and fibre waste
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34.
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Flour, atta, maida, suji, besan,
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35.
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Gur, jaggery, and edible variety of rub gur
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36.
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Hand pumps, spare parts and fittings thereof
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37.
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Hawai chappal
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38.
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Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
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39.
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Hose pipes
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40.
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Hosiery goods
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41.
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Husk and bran of cereals
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42.
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Ice
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43.
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Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati
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44.
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Industrial cables (High voltage cables, XLPE Cables, jelly filled cables,
optical fibres)
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45.
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Industrial inputs and packing materials (as per list appended to the Schedule)
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46.
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IT products including computer, telephone, teleprinter and wireless equipment
and parts thereof
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47.
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Kerosene oil sold through PDS
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48.
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Knitting wool
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49.
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Leaf plates and cups
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50.
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Lignite
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51.
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Lime, Lime stone, Clinker & dolomite
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52.
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Linear alkyl benzene
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53.
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Milk when purchased for use in manufacture of any goods other than tax free
goods
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54.
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Murmuralu, pelalu, atukulu, puffed rice, muri
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55.
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Newars
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56.
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Napa Slabs (Rough flooring stones)
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57.
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Ores and minerals
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58.
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Paddy, rice, wheat and pulses
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59.
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Paper and newsprint
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60.
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Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC
pipes
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61.
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Plastic footwear
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62.
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Plastic granules
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63.
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Printed material including diary and calendar
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64.
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Printing ink excluding toner and cartridges
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65.
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Processed and branded salt
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66.
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Pulp of bamboo, wood and paper
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67.
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Rail coaches, engines and wagons
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68.
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Readymade garments
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69.
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Renewable energy devices and spare parts
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70.
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Roasted grams and groundnut
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71.
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Safety matches
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72.
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Seeds, other than seeds of grass, vegetables and flowers
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73.
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Sewing machines
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74.
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Ship and other water vessels
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75.
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Silk fabrics
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76.
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Skimmed milk powder
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77.
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Solvent oils other than organic solvent oil
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78.
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Spices of all varieties and forms including cumin seed, aniseed, turmeric and
dry chillies
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79.
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Sports goods excluding apparels and footwear
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80.
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Stainless steel sheets
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81.
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Starch
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82.
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Sugar and Khandsari
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83.
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Sugarcane
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84.
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Tamarind
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85.
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Textile fabrics
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86.
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Tobacco
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87.
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Tractors, threshers and harvesters and attachments and parts thereof
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88.
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Transmission towers
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89.
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Umbrella except garden umbrella
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90.
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Vanaspati (Hydrogenated Vegetable Oils)
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91.
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Vegetable oils including gingili oil and bran oil
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92.
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Writing instruments
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93.
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Zippers
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