The Karnataka Sales Tax - Schedules
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Fifth Schedule

Goods exempted from tax under Section 8

S. No.	Description of the goods
(1)	(2)
1	Agricultural implements which are the products of cottage industry, that is to say, any industry carried on by a person at home not being a factory.
2	All kinds of sowing seeds of cereals, pulses, grass, flowers and vegetables (whether certified or not) and certified sowing seeds of oil seeds
4	All manually operated or animal drawn agricultural implements including ploughs, seed-cum-fertiliser drills, dusters and sprayers used for dusting and spraying pesticides and insecticides (including those driven by motors), including their parts (other than oil engines and electric motors) and accessories, pick-axes, mumties and the like.
4	(A) Animal Shoe nails
5	Arrack and Toddy.
6	Articles of food and drink sold, supplied or distributed (a) by canteens which are run on a 'no profit' basis in factories and other industrial concerns as an amenity provided for the employees of such factories or concerns; (b) by canteens run on a 'no profit' basis departmentally or through employee's co-operatives or by autonomous or statutory bodies established by Central Government or any State Government as an amenity for the members of their staff; (c ) by canteens run on a no profit basis in the premises of hospitals; ( d) by canteens or hostels run by educational institutions and charitable institutions when such articles are sold, supplied or distributed exclusively to members of the institution concerned.
7	(a) Artificial limbs (b) Braille watches (c) Disability control cars and motorised tricycle manufactured exclusively for use by the physical handicapped persons. (d) Hand-operated tricycles designed for physical handicapped persons. (e) Hearing aids, speech trainers and their parts. (f) Sales by Spastic society of Karnataka. (g) Wheel chairs and crutches used by handicapped and sick persons. (h) 'Wooden Teaching Aids' which are used in imparting basic education to physically handicapped and mentally retarded children.
	(A) Articles produced by members of cottage industrial co-operative societies in the State recognized by the prescribed authority
	(B) Avalakki (Beaten rice) and Mandakki (parched or puffed rice)
8	Ballot boxes sold for purpose of elections to Houses of Parliament, the State Legislature and Local Authorities in the State.
9	Bee-keeping boxes.
10	Bio-fertilisers.
10	(A) Bio-gas stoves, bio-gas lamps, bio-mass gas gasifiers, bio mass gas plants and bio-mass gas engines and parts thereof
11	Biological control agents namely parasitoids, predators, pathogens and pheromones.
12	Bones and horns.
13	Books printed or supplied or prescribed or written as per the study syllabus specified by the universities, academies, Government recognized education boards and councils and also inculding books printed or supplied by the Government Departments
15	Cereals (with or without husk) excluding barley.
16	(a) Charkas including amber Charkas and their parts, slivers and gutts. (b) Cotton or wollen hand spun yarns and all clothes woven on handlooms exclusively out of such hand spun yarn and articles made of such cloth. (c ) Leather goods including leather footwear, ready made cotton, silk or wollen khadi garments and spinning and other craft equipments, when sold by the Karnataka State khadi and village industries board or the khadi and village industries commission through their Bhandars, Bhavans, Emporia, Sales Depots and their authorised agencies in the State of Karnataka. (d) Cotton and raw wool purchased by the Karnataka State khadi and village industries board or khadi and village industries commission or khadi production centers or wool industry Co-operative Societies recognised by them.
16	(A) Coir fibre, coconut husk, Coir yarn and Coir ropes
17	Compost manure, organic manure, fish manure and poultry manure.
18	Contraceptives and advertising printed materials relating to them.
19	Country Bricks, country tiles and clay
20	Country bullock carts and parts thereof and animal-drawn carts made wholly of Aluminium or with the combination of Aluminium and iron and steel and parts thereof.
21	Cumblies woven on handlooms
22	Eggs and meat including flesh of poultry except when sold in sealed containers.
23	Electrical energy.
24	Equipments for utilising ocean waves and thermal energy in the oceans
25	Firewood and charcoal when sold for domestic use and for hostels, hospitals but excluding to hotels.
26	Fish, prawns, shrimps and lobsters, except when sold in sealed containers.
27	Flat plat solar collectors, Concentrating and pipe type solar collectors, solar water heaters and systems, air/ gas/ fluid heating systems based on the use of solar energy, solar crop driers and systems, solar stills and desalination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating systems, solar photovoltaic modules and panels for water pumping and other applications.
28	Flower, betel leaves and Fresh fruits.
29	Fresh milk, Curds and Buttermilk. Explanation;- Fresh Milk shall not include milk powder, condensed milk and milk with additives such as flavours, colours, preservatives, cereals, spices and dry fruits
30	Garlic, ginger, green chilies, onion, potatoes, sweet potatoes, tapioca and their seeds.
30	(A) Glass chimneys, hurricane lanterns and oil lamp wares and their parts
31	Glass and plastic bangles.
31	(A) Gobar gas stoves and gobar gas lamps
32	Goods sold to United nation Organisation and its specialised agencies. World Health Organisation and to the United nations International Children's Emergency Fund for their official use.
32	(A) Hay (green and dry)
33	(a) Human blood (b) Human hair waste.
34	Kumkum
35	Livestock including poultry but excluding horses.
36	Mangalsutra or any other symbolic or sacred ornament worn by the bride on the occasion of the marriage when sold at a price not exceeding five thousand rupees per piece.
37	Mechanical teaching aids sold to educational institutions recognised by State Government or affiliated to a university established by law in the State other than medical, dental, pharmacology, veterinary, engineering and agricultural educational institutions and motor driving schools.
38	Medicines dispensed by medical practitioners owning dispensaries, to their patients.
40	National flag
41	Plantain leaves, patravali (dinner leaves) and their products.
42	plants.
	(A) Products of prescribed village industries which satisfy the prescribed conditions and limitations when sold by a bona fide producer recognized by the prescribed authority
	(B) Raw silk including raw silk yarn and silk yarn twisted or thrown silk yarn spun silk yarn and noil silk yarn other than those imported from outside the country.
43	Ragi flour
44	Religious Sacramental Mass wine sold to the churches situated within the State of Karnataka.
45	(a) Sales made by Indian Red cross Society, Karnataka State Branch. (b) Scout uniforms, scout literature other scout equipments sold by the Bharath Scouts and Guides, Karnataka to its member scouts and guides in Karnataka.
46	Salt.
47	Semen.
48	Silkworm cocoons, silkworm eggs and silk worm pupae.
49	Slates, slate pencils and chalk crayons.
49	(A) Solid fuel made from human and organic waste
50	Stamp paper sold by vendors duly authorised under the provisions of any law relating to stamps.
52	Tender coconuts.
53	Transfer of the right to use feature films.
54	(a) UNICEF Greeting cards and calendars. (b) Greeting cards, Calendars, Telephone and address books, Art prints, Note Pads, and post cards, sold by child relief and you (CRY). (c ) Pamphlets and publicity materials of World Wild Life Fund of India.
55	Vegetables excluding dried vegetables and dehydrated vegetables.
56	Water other than aerated water, mineral water, distilled water and any other processed water
57	Wind mills and any specially designed devices which run exclusively on wind power including electric generators and pumps running on wind energy.
58	Wood burning stoves and parts and accessories thereof.