SCHEDULE A
(See section 16)
LIST OF TAX FREE GOODS
(A) Ordinary Agricultural Implements
B. Animal Driven Agricultural Implements
(1) Yoke
(2) Plough
(3) Harrow and its following parts:-
(4) Cultivator or Triphali
(5) Seed drill, fertilizer drill, seed cum fertilizer drill
(6) Planter
(7) Plank or float
(8) Leveller or scoop
(9) Ridger
(10) Ditcher
(11) Bund former
(12) Thrasher or Palla
(13) Transplanter
(14) Chaff-cutter
(15) Persian wheel and bucket chain or washer chain
(16) Cart and its following parts:-
(17) Reaper
(18) Mower
(19) Sugar-cane crusher
(20) Cane juice boiling pan and grater
(21) Roller
(C) Camel drawn cart
(D) Tractor driven Agricultural Implements
(1) Plough and its following parts
(2) Harrow and its following parts
(3) Cultivators or tiller and its following parts:-
(4) Seed Drill, fertilizer drill or seed cum fertilizer drill and its following parts-
(5) Fertilizer Broad caster
(8) Leveler or scoop and its following parts :-
(9) Bund former
(10) Ridger and its following parts:-
(11)Trailer and its following parts:-
(12) Puddler
(13) Ditcher
(14) Cage wheel
(15) Sprayer, duster or sprayer-cum-duster.
(16) Roller
(17) Hoe, rotary hoe or rotovator
(18) Reaper or mower, harvester.
(19) Potato harvester or spinner
(20) Groundnut digger shaker
(21) Transplanter
(E) Power implements
(1) Thrasher and its following parts:
(2) Chaff cutter
(3) Maizer sheller
(4) Groundnut decorticator
(5) Seed grader
(6) Winnower
(7) Seed treater
(8) Power sprayer or duster
(9) Poultry feed grinder and mixer
(10) Transplanter
(1) Sikhwala;
(2) Tarmala;
(3) Panjawa;
(4) Gaggar.
Note-I. - The commodities specified in items (viii), (ix), (x), (xi), (xii), (xiii), (xiv), (xv), (xvii), (xxiii) and (xxiv), shall be tax free at the subsequent stages when packed in retail packing of any unit such as 1kg/litre, 2kg/litre and so on upto 10kg/litre, as the case may be if the tax has been paid at first point of sale. The said commodities shall be chargeable under Schedule E, when packed in the packing of 10kg/litre, or above, and the taxable persons shall be eligible for input tax credit.
Note-II.- The commodities specified in items (xvi) and (xix), shall be tax free at the subsequent stages, when packed in retail packing of any unit such as 100g/ml, 200g/ml and so on upto 1kg/litre, as the case may be. if the tax has been paid at first point of sale. The said commodities shall be chargeable under Schedule E, when packed in the packing of 1kg/litre or above, and the taxable persons shall be eligible for input tax credit.