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THE TRIPURA VALUE ADDED TAX ACT , 2005-SCHEDULE
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Body

Schedule III

Exempted goods

Sl. No. Description
1 (i) Agricultural implements manually operated or animal driven
ii) All seeds not mentioned elsewhere other than oilseeds.
2 Aids and implements used by handicapped persons
3 Aquatic feed, poultry feed, animal feed including supplement and husk of pulses, concentrate and additives, wheat bran, grass, hay and straw.
4 Betel leaves
5 Books, periodicals and journals including Maps, Chart and Globe.
6 Charkha, Ambar Charkha ; handlooms and handloom fabrics and Gandhi Topi,
7 Charcoal
8 Coarse grains other than paddy, rice and wheat
9 Candoms and contraceptives
10 Cotton and silk yarn in hank
11 i) Curd, Lussi, butter milk and separated milk ii) Cootage cheese
12 Earthen pot
13 Electrical energy
14 Firewood
15 Fishnet, fishnet fabrics, fish seeds / prawn / shrimp seeds, mosquito net
16 Fresh milk and pasteurised milk
17 Fresh plants, saplings and fresh flowers
18 i) Fresh vegetables & fruits
ii) Flour, atta, maida, suzi and besan etc.
19 i) Garlic and giner
ii) Gur, jaggery and edible variety of rub gur.
20 i) All bangles (except those of precious metals).
ii) Goods taken under customs bond for re-export after manufacturing or otherwise.
21 Human blood and blood plasma including blood components
22 (i) Indigenous handmade musical instruments
ii) Item covered byPDS (except kerosene).
23 i) Kumkum, bindi, alta and sindur
  ii) Khadi garments/ goods and made ups.
24 Meat, fish, prawn, and other aquatic products when not cured or frozen ; eggs and livestock
25 National flag
26 i) Organic manure
ii) De-oiled cake
27 Non-judicial stamp 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, loose or in book form
28 Raw wool
29 Semen including frozen semen
30 Silk worm laying, cocoon and raw silk
31 (i) Slate and slate pencil.

(ii) Sugar manufactured or made in India and khandsari.

32A Textiles fabrics made wholly or partly of cotton, rayon, artificial silk or wool, manufactured or made in India other than those specified elsewhere in any other schedule.
32B Tender, green coconut.
33 (i) Toddy, Neera and Arak
34 Unbranded / branded bread except pizza bread containing any type of fruit or vegetable
35 salt
36 Water other than -

i)       aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and

ii)       water sold in sealed container

37 i) Prasdam, bhog or mahabhog by religious institutions
ii) Papad.
38 Rakhi
39 Religious pictures not for use as calendar
40 Sacred thread, commonly known as yagyopavit
41 Chalk stick
42 Idols made of clay
43 Coconut in shell & separated kernel of coconut other than kopra
44 Handicrafts
45 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
46  Unprocessed green leaves of tea
47 Paddy, rice, wheat and pulses.
48 Kerosene Oil sold through PDS