THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - SCHEDULE
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Body

Schedule - I

(See Section 15)

(Tax Free Goods)

S.No.	Description of goods	Conditions and exceptions subject to which exemption has been allowed
(1)	(2)	(3)
1.	Animal driven or manually operated agricultural implements including agricultural implements notified by the State Government
2.	Aids and implements used by handicapped persons
3.	All kinds of bangles excluding those made of ivory, gold, silver, rolled gold and imitation gold
4.	Aquatic feed, poultry feed and cattle feed including grass, hay and straw
5.	Betel leaves
6.	Books, panchang, periodicals and journals including maps, charts and globe
7.	Bread (branded or otherwise)
8.	Cart driven by animals
9.	Charakha and Amber Charakha, handlooms and handloom fabrics and Gandhi Topi.
10.	Charcoal
11.	Condoms and contraceptive
12.	Cotton and silk yarn in hank
13.	Curd, lussi, butter milk and separated milk
14.	Earthen pot and articles made of clay
15.	Electrical energy
16.	Khadi cloth and handloom cloth
17.	Firewood excluding Casurina and Eucalyptus timber
18.	Fishnet and Fishnet fabrics
19.	Fly Ash
20.	(i) Food grains and cereals of all types excluding paddy (ii) Pulses
21.	Fresh milk and pasteurised milk
22.	Fresh plants, saplings and fresh flowers
23.	Fresh vegetables (including potatoes and onion) and fruits
24.	Garlic and ginger (excluding dried ginger)
25.	Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No.2 of 1915) other than- (i) medicinal and toilet preparations specified in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955). (ii) Foreign and Indian-made foreign liquor sold through dealer holding F.L.-10 license.
26.	Gur & Jaggery
27.	Handicraft made out of wrought iron and bell metal
28.	Human blood including blood components.
29.	Husk including groundnut husk and bran of cereals and de-oiled cake including soya meal
30.	Indigenous handmade musical instruments
31.	Kumkum, bindi, alta and sindur
32.	Leaf plates and cups pressed or stitched (Done and Pattal)
33	Meat including flesh of poultry, fish, prawn, and other aquatic products when not cured or frozen or sold in sealed containers, eggs and livestock and animal hair.
34.	Muddas made of sarkanda
35.	National Flag
36.	Non-judicial stamp paper and plain paper, commonly known as cartridge paper, sold by Government treasuries. Postal items like envelope, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and cheques sold loose or in book form.
37.	Organic manure including dung (Gober)
38.	Papad
39	Poha, Murmura and lai
40.	Rakhi
41.	Raw wool
42.	Sabai grass and rope made of sabai grass
43.	Salt (branded or otherwise)
44.	Seeds of all types other than methi, dhaniya and the seeds which are covered by the term 'oilseeds' specified in Section 14(vi) of the Central Sales Tax Act, 1956 (No. 74 of 1956).
45.	Semen including frozen semen
46.	Silk worm laying cocoon and raw silk
47.	Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, matting and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal.
48.	Slate, Slate pencils and chalk sticks
49.	Omitted w.e.f. 01-04-2015
50.	Tender green coconut
51.	Toddy, Neera and Ark
52.	Omitted w.e.f 29th August, 2007
53.	Unbranded broomsticks (Jhadoo, Phoolbahari)
54.	Water other than (i) Aerated, mineral, distilled, medicinal, ionic, battery, de-minearalized water, and (ii) Water sold in sealed container.
55	Mosquito net
56	Hand made soap
57	Sprinkler and drip system and spare parts thereof
58	Power operated agricultural implements as notified by the State Government.
58	Mehandi
59	Footwear made of plastic and rubber, the maximum retail sale price of which does not exceed rupees one hundred fifty
60	Tin-box and tin-trunk
61	Local Origin flooring stone
62	Helmet
63	Liquified petroleum gas for domestic use.