SCHEDULE A

[See section 21]

 

Goods on sale of which no tax is payable

Serial No. Description of goods. Conditions and Exceptions
(1) (2) (3)
1. Agricultural implements manually operated or animal driven.  
2 Aids and implements [used by handicapped persons including cervical spinal collar, walking stick, wheel chair, and hearing aid.]  
2A Alluric Acid.  
3 Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake,  [de-oiled rice bran], [rice bran], wheat bran and supplements, concentrates and additives of such feed.  
3A [Bangles madeof kind materials, except those made of gold, silver and platinum].  
3B Bed sheets, pillow covers, bed-spreads, bed-covers, towels, napkins, tablecloth, duster, handkerchief, sataranchi and blankets  
3C Balloon.  
4 Betel leaves  
4A Bio-fertilisers and micronutrients, plant growth promoters and regulators  
5 Books, periodicals and journals excluding those specified elsewhere in this Schedule or any other Schedule, but including Braille books, maps, charts and globes  
5A Bread except pizza bread containing any type of fruit or vegetable  
5B Bullock cart.  
5C Chakla and belan, dal-stirrer.  
5D Camphor.  
6 Charkha, Ambar Charkha; Gandhi Topi and handlooms and handloom fabrics, when they are manufactured or made in India.  
7 Charcoal.  
8 Coarse grains other than paddy, rice and wheat.  
8A Coconut fibre  
8B Conch shell and conch shell products.  
9 Condoms and contraceptives.  
10 Cotton and silk yarn in hank  
11 Curd, Lussi, butter milk, separated milk and chhana.  
11A Duty Entitlement Pass Book (D.E.P.B).  
11B Dried flowers and other parts of dried plants, other than those specified elsewhere in this Schedule or in any other Schedule  
12 Earthen pot but not including ceramic pot.  
12A Elastic fabric tape.  
13 Electrical energy.  
14 Firewood excluding casurina and eucalyptus timber.  
14A Fuel made from solid waste procured from any local self-government or from any person on its behalf  
15 Fishnet, fishnet fabrics, fishing hook and seeds of fish, prawn and shrimp.  
16 Fresh milk and pasteurized milk  
17 Fresh plants, saplings and fresh flowers.  
18 Fresh vegetables and fruits.  
19 Fresh garlic and ginger  
19A Glass chimney, hurricane lantern, and kerosene lamp and accessories and components thereof  
20 Gur, jaggery and rub gur  
20A Goods, except kerosene oil, sold through Public Distribution System (PDS).  
20B (i) Garments, goods and made-ups, of Khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959 (West Ben. Act XIV of 1959), manufactured in a khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

8(ii) Products like pit loom, frame loom, paddle driven semi-automatic loom, warping drum and bobbin, used in production of khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959 (West Ben. Act XIV of 1959).

(iii) Readymade garments of value, whether printed or otherwise, not exceeding rupees fifty per piece, when sold from a Hat

  
20C Handicrafts including jessore cheruni, household articles made of brass and bell metal, paintings, articles made of bamboo and cane.  
20D Hosiery yarn.  
20E Human Hair  
21 Human blood and all its components.  
21A Idols, toy and doll made of clay.  
21B Incense sticks commonly known as agarbati, dhupkathi, dhupbati and hawan samagri including sombrani and lobhana.  
22 Handmade musical instruments, that is to say –

 (i) Tabla, khol, dhol, pakhwaj, mridanga, dhak, madal and dugdugi;

(ii) Flute,;

(iia) Harmonium;

(iii) Jaltaranga; and

(iv) Ghungru

  
22A Indigenous handmade nuggets, commonly known as bori.  
22B Indigenous handmade soap  
22BA Kerosene oil when sold through Public Distribution System (PDS). (w.e.f. 01.09.2010)  
22C Kite [and kite sticks].  
23 Kumkum, bindi, alta and sindur  
23A Lac and shellac  
23AA Liquified petroleum gas commonly known as LPG, for domestic use.  
23B Mat locally known as madur made wholly or principally of Cyperus Corymbosus known locally as gola methi, madhur kathi, mutha, or Cyperus Malaccensis known locally as [Chimati pati, other than mat made wholly of plastic.]  
23C Matsticks and reed obtainable from Cyperus Corymbosus known locally as gola methi,madhur kathi, mutha, or Cyperus Malaccensis known locally as Chimati pati.  
24 Meat, fish, prawn, and other aquatic products when not cured, or frozen, and dry fish commonly known as sutki mach; eggs and livestock and animal hair.  
24A Strings for musical instruments.  
25 National flag.  
25A Newspaper.  
25B Oil cake.  
26 Organic manure.  
27 Paddy, rice, wheat, pulses, flour, atta, maida, suji, besan [and sattu].  
27A Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki.  
27B Papad commonly known as papar.  
28 Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder  
29 Rakhi.  
30 Raw jute  
31 Raw wool.  
31A Sabai grass and articles made thereof.  
32 Sago and Tapioca globules.  
32A Salt.  
32B Salted cooked food made wholly or principally of flour, atta, suji or besan, that is to say, singara, Nimki, kachuri, khasta kachuri, luchi, radhaballavi, and dalpuri.  
33 Semen including frozen semen  
34 Silk worm laying, [cocoon, and raw silk made or manufactured in India]  
35 Slate and slate pencils  
35A Sugar manufactured or made in India, misri and batasa  
35B Seeds of all varieties other than those specified elsewhere in this Schedule or in any other Schedule.  
35C Sponge-wood commonly known as sola [or solapith, and articles made thereof ].  
35D (i) Solar thermal device, solar photovoltaic device and combination of solar thermal device and solar photovoltaic device and spare parts of all such devices;

(ii) Solar fans, solar lights, solar pumps and solar lanterns, which run on electricity generated by photovoltaic devices.

  
36 Sweetmeat other than cake and pastry but including curd  [and khoa]  
37 Tender green coconut commonly known as daab.  
37A (i) Textile fabrics made wholly or partly of cotton, rayon, flax, [Silk, artificial silk] or wool manufactured or made in India, other than those specified elsewhere in any other Schedule.

A[(ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics, mosquito net fabrics, and mosquito nets commonly known as mashari, when such fabrics are manufactured or made in India.]

  
37B Biri, and unmanufactured tobacco including unmanufactured tobacco not stemmed, or partly or wholly stemmed or stripped, for manufacture of biris, specified under heading 2401 of the Central Excise Tariff Act,1985 (5 of 1986)

Explanation— The expression “tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

  
38 Toddy, Neera and Arak  
39 Unprocessed green leaves of tea  
39A Un-stitched salwar suits.  
40 Tile frame and brick frame.  
41 Water other than— (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and

(ii) water sold in sealed container

  
42 Zari and embroidery items, namely– imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass bead, badla and gizai.