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THE PUNJAB VALUE ADDED TAX ACT, 2005 Schedule
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Body

SCHEDULE A

(See section 16)

LIST OF TAX FREE GOODS

Sr Name of Commodity  
1.

Agricultural implements manually operated or animal driven

Agricultural implements and parts thereof as per detail given below:-

(A) Ordinary Agricultural Implements

    1. Hand Hoe or Khurpa
    2. Sickle
    3. Spade
    4. Baguri
    5. Hand-wheel Hoe
    6. Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, rake.
    7. Sprayer, duster and sprayer-cum-duster
    8. Soil injector
    9. Jandra
    10. Wheel borrow
    11. Winnowing fan or winnower
    12. Dibbler
    13. Gandasa
    14. Puddler
    15. Fertilizer seed broadcaster
    16. Maize sheller
    17. Ground-nut decorticator
    18. Manure or seed screen
    19. Flame Gun
    20. Seed grader
    21. Hand driven chaff-cutter
    22. Tasla
    23. Tangli

B. Animal Driven Agricultural Implements

(1) Yoke

(2) Plough

(3) Harrow and its following parts:-

    (a) Harrow frame
    (b) Harrow spool
    (c ) Harrow axle
    (d) Harrow scrappers
    (e) Harrow draw bar
    (f) Harrow draw bar U
    (g) Harrow clamp
    (h) Harrow handle
    (i) Harrow clutch
    (j) Harrow pathala

(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:-

    (i) ADV rims
    (ii) ADV axle
    (iii) Draw bar
    (iv) Hook

(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

    1. Mould board plough assembly
    2. Disc Plough covers
    3. Disc Plough hubs
    4. Disc Plough wheels
    5. Disc Plough shoes
    6. Disc Plough bracket cap
    7. Disc Plough bracket
    8. Disc Plough assembly scrapper
    9. Disc Plough bracket scrapper
    10. Disc Plough bracket furrow wheel
    11. Disc Plough assembly exle
    12. Disc Plough spring cap
    13. Disc plough assembly spindle and dust cap
    14. Disc plough furrow wheel

(2) Harrow and its following parts

    (i) Horrow frame
    (ii) Horrow spool
    (iii) Horrow bush
    (iv) Horrow C.I. nut and chunk nut
    (v) Horrow hub
    (vi) Horrow axle
    (vii) Horrow nipple bolt
    (viii) Horrow lock patti
    (ix) Horrow scrapper
    (x) Horrow draw bar
    (xi) Horrow draw bar U
    (xii) Horrow clamp
    (xiii) Horrow handle
    (xiv) Horrow clutch
    (xv) Horrow pantals

(3) Cultivators or tiller and its following parts:-

    (i) Tiller tyne assembly
    (ii) Tiller tyne
    (iii) Tiller spring
    (iv) Tiller shovel/phalla
    (v) Tiller Pin
    (vi) Tiller achor pin
    (vii) Tiller toggle assembly
    (viii) Tiller link pin
    (ix) Tiller tyne stop
    (x) Tiller assembly tool bar
    (xi) Tiller 3 point linkage
    (xii) Tiller twist patti
    (xiii) Tiller angle bracket
    (xiv) Tiller tyne assembly

(4) Seed Drill, fertilizer drill or seed cum fertilizer drill and its following parts-

    (i) Seed drill tyne
    (ii) Seed drill shovel/phalla
    (iii) Seed drill gari
    (iv) Seed drill feeder (pistol)
    (v) Seed drill soout
    (vi) Seed drill hopper assembly
    (vii) Seed drill ground wheel

(5) Fertilizer Broad caster

(6) Planter

(7) Plank or float

(8) Leveler or scoop and its following parts :-

    (i) Leveller frame assembly
    (ii) Leveller blade
    (iii) Leveller main frame

(9) Bund former

(10) Ridger and its following parts:-

    (i) Ridger tyne
    (ii) Ridger shoes
    (iii) Ridger shovels/phalla

(11)Trailer and its following parts:-

    (i) ADV RIMS
    (ii) ADV Axles
    (iii) Trailer draw bar
    (iv) Trailer hook

(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:

    (i) Thrasher weight wheels
    (ii) Thrasher jali
    (iii) Thrasher sieve set
    (iv) Thrasher U clamp and beater
    (v) Thrasher rotor
    (vi) Thrasher ground wheels

(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

 
 

 

 
2. Aids and implements used by handicapped persons  
3 All types of bangles excluding those made of precious metals  
4. All types of feed (including supplements, grass, hay and straw), for aquatic fish, pig, poultry and cattle  
5. Betel leaves  
6. Books, periodicals and journals including maps, charts and globes.  
7. Bread  
8. Charcoal  
9. Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi  
10 Coarse grains other than paddy, rice and wheat  
11. Condoms and contraceptives  
12. Punjabi jutti, Crudely tanned leather and desi jutties made thereof.  
13. Curd, Lassi, butter milk  
14. Earthen pots  
15. Electrical energy  
16 Fertilizers including bio-fertilizers and organic fertilizers, gypsum, pesticides, weedicides, insecticides and fungicides but excluding Mosquito repellants, toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides, phenyl and similar other products.  
17. Firewood except casurina and eucalyptus timber  
18. Fishnet, fishnet fabrics and fish seeds.  
19. Fresh milk, pasteurized milk and separated milk other than covered by entry 71 of Schedule "B"  
20. Fresh plants, saplings and fresh flowers  
21 Omitted w.e.f. 26-02-2015  
22.. Garlic and ginger  
23. Green Tea  
24. Goods taken under customs bond for re-export after manufacturing or otherwise.  
25. Gur and jaggery  
26. Hawan Samagri  
27. Human blood alongwith its components, like platelets, red blood corpuscles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin  
28. Husk of pulses  
29. Indigenous handmade musical instruments  
30. Khadi garments, Khadi goods and made ups  
31. Kirpan  
32. Kumkum, bindi, alta and sindur  
33. Liquor sold against licenses L-2, L-2A, L-2D, L-2E, L-2 (Airport), L-9, L-12A, 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.  
34. Fresh vegetables, fruits, meat (i.e. raw meat, chicken or fish), whether cured or frozen or preserved or not, till their nature or function is not changed by these processes and other aquatic products when not cured or frozen, eggs, livestock and animal hair.  
35. Misri, Patasha, Fullian, Makhana and Chirbara  
36. National flag  
37. Non-branded Atta , Maida, Suji.  
38. 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  
39 Organic manure  
40. Pappad and Warian  
41. Rakhi  
42. Raw wool and its waste  
43 Omitted w.e.f. 15-03-2013  
44 Salt of all kinds including processed and branded salts  
45 Seeds of grass, vegetables and flowers  
46 Semen including frozen semen  
47 Silk worm laying cocoon and raw silk and its waste  
48 Slate and slate pencils and chalks  
49 Omitted w.e.f. 25-07-2012  
50 Sweetmeats (Halwai Goods except branded snacks)  
51 Tender green coconut  
52 Textile fabric  
53 Omitted w.e.f 26th April, 2007  
54 Toddy, Neera and Arak  
55 Wan made of jute, munj and sarkanda  
56 Water other than-aerated, mineral, distilled, medicinal, tonic, battery, de-mineralised water, and water sold in sealed container  
57 Wheat bran  
58 Lotteries  
59 Blankets, other than referred to in entry No. 5 of Schedule "B" and shawls  
60 Reori, gajakas, misri, candi or cooza golies, boora, marunda, ilachi dana, murmure and rice layee.  
61 Animal Shoe nails.  
62. Gold and gold plated nose pins.  
63. Kara, Wooden Kanga and Gatra for kirpan.  
64. Raw Hide and Skin.  
65. Omiitted w.e.f 28th July, 2008  
66. Omiitted  
67. Incense sticks commonly known as agarbati, dhupkati and dhupbati  
68. Sales of raw materials and consumables made to the management of Takaht Sri Kesgarh Sahib, Anandpur Sahib, District Ropar and Takaht Sri Damdama Sahib (including Gurdwara Sri Masatuana Sahib), Talwandi Sabo, District Bathinda and Sri Devi Talab Mandir, Jalandhar against a certificate duly filled and signed by the competent authority.  
69 Sales of raw materials and consumables made to the management of Shri Durgiana Committee, Amritsar against a certificate duly filled and signed by the competent authority  
70. Snuff (Naswar)  
71. Mehandi (Heena)  
72. Sales of raw materials and consumables made to the management of Sri Harmandir Sahib, Amritsar against a certificate duly filled and signed by the competent authority."  
73. Sale of all inputs including steel, cement, bricks, wood, electrical and sanitary fittings used for construction of houses which shall be allotted free of cost to the weaker sections of the society including the scheduled casts against a certificate duly filled and signed by the competent authority in the following four villages of district Muktsar:

(1) Sikhwala;

(2) Tarmala;

(3) Panjawa;

(4) Gaggar.

 
74. Sale of material worth Rs.2,87,50,000/- to be used in the construction only, made to M/s. Kuka Martyrs Memorial Trust, Malerkotla for the construction of Namdhari Meditation Hall at Malerkotla, District Sangrur, subject to the production of Certificate duly filled and signed by Authorised Signatory of the Trust and countersigned by the Designated Officer of the Department.  
75. Sales made by Border Security Force Canteen of jalandhar to serving Border Security Force personal on purchases made only from punjab.  
76. Sale of raw materials and consumables made to the management of Ek Onkar Charitable Trust Seechewal, district Jalandhar against a certificate duly filled and signed by the competent authority.  
77. Rice husk, rice bran, de-oiled rice- bran , phack  
78. Nakku and kinki,  
79. Sales of raw materials and consumables made to the management of All India Pingalwara Charitable Society (Regd.) Amritsar against a certificate duly filled and signed by the competent authority.  
80. Sugar including Khandsari.  
81. School bags, pencils, erasers, sharpners, geometry boxes, colour boxes and crayons, school water bottles, feeding bottles and nipples;  
82. Hearing aids intra ocular lens, sticks and other walking support items;  
83. Madhani, Lemon squeezer, Roller and rolling pins (chakla valen), Mat (Chattai), Broom (Jharu), Pawa, Chotta toka, Doona and Pattal, Comb, Hair pins, Hair clips and Kahi Dasta;  
84. Dry coconut  
85 Sale of New and Renewable Sources of Energy devices or systems, equipments, structures, machinery, capital goods and raw materials to the new and renewable sources of energy power projects covered under the Government of Punjab, Department of Science, Technology, Environment and Non-Conventional Energy, Notification No. 10/174/2012/STE(3)/4725, dated 26th December, 2012.  
86. Fluorine-18 (F-18) and Fluorodeoxyglucose (F-18 FDG) i.e. the chemicals used for the cancer detection in the human body.  
87 The following commodities shall be tax free at the wholesaler or distributor or retailer stage provided that tax has already been paid at the first point of sale i.e manufacturer or first importer's stage:-

(i) All types of Televisions, Refrigerators, Washing Machines, Microwave ovens, Oven Toaster Grillers (OTGs), Home Theaters, and Air Conditioners, Heaters, Blowers, Vaccum Cleaners, Music Systems including CD players, VCD players, DVD players, ROs and Water Purifiers, Dish Washers and Geysers;
(ii) Kitchen Appliances i.e. sandwich makers, tea/coffee makers, juicer mixer grinders (JMGs), hand blenders, electric rice cookers, electric tandoors, induction cook lops, electric chimneys, electric fryers
(iii) Cold Drinks, Aerated Drinks and Soda;
(iv) All types of personal care products i.e deodorants, shaving products, beauty soaps, shampoos, hair oil, conditioners, serums, hair care products, tooth pastes, hand wash, body wash, beauty products, hair gels, bathing gels, talcum powders, creams, anti-persiprants, petroleum jellies, baby care products, skin care lotions, sanitary napkins, after shaving lotion and tooth brush;
(v) All types of soaps and detergents i.e. washing bars and soaps, fabric softeners, bleach, gentle wash, dish wash, color care, Neel;
(vi) All types of branded and packaged food products i.e chips, wafers, chocolates, toffees, chewing gums and bubble gums, ice creams, Breakfast Cereals, Muesilli, Corn Flacks, pasta, macroni, biscuits, frozen desserts, frozen ready to eat products, meal makers, instant soups , instant noodles, ready to eat products, custard powder, bakery products, baby foods, coffee powder, ice tea, coffee premix, tea premix, branded snacks and namkeen, ketchup and spreads;
(vii) Mineral Water;
(viii) Processed fruits and vegetables i.e Fruit jams, jelly, pickles, fruit squash, paste, fruit drinks, fruit juice (whether in sealed container or otherwise);
(ix) Roasted or fried grams and groundnuts, namkeens and snacks;
(x) Branded Honey;
(xi) Branded Atta, Maida, Suji and Dalia manufactured by units purchasing wheat from outside the State and traded after purchase from outside the State and branded besan.
(xii) Branded Cottage Cheese (Paneer), processed cheese including mozzarella, parmesan and other varieties of processed cheese;
(xiii) Desi Ghee;
(xiv) Edible Oils;
(xv) Sweetened Flavored Milk;
(xvi) Tea excluding Green tea;
(xvii) Coffee beans and seeds, cocoa pod and chicory;
(xviii) Drugs and medicines including vaccines, syringes and dressing, mediated ointments produced under drug license, light liquid paraffin of IP and other grades, medical equipments/devices and implants;
(xix) Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies;
(xx) Mosquito repellants, toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides, phenyl and similar other products, which are not used for agricultural purpose;
(xxi) Tissue papers;
(xxii) Cups and glasses of paper and plastic;
(xxiii) Branded Vermicilli. and
(xxiv) Vanaspati (Hydrogenated Vegetable Oil);

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.

 
88 Branded atta, suji, maida and dalia, manufactured by units purchasing wheat from within the State.  
89. Unbranded honey, sale of capital goods, boxes, containers for packing of unbranded honey and beeswax used in beekeeping for production of honey.  
90. Haldi.  
91. Wooden Handicrafts with Inlay work (Pachikari Craft).