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Andhra Pradesh Value Added Tax Act, 2005 - Schedule
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SCHEDULE - I

(See Section 7)

List of good exempt from tax under Section 7

Sl.No. Name of the Commodity
1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered up to 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof.
2. Aids and implements used by handicapped persons
3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw, feed supplements or nutrients and Soya Bean De-oiled Cake
4. Betel leaves
5. Books, periodicals, journals including maps, charts, globes and atlases.
6. Charkha, Ambar Charkha and Gandhi Topi
7. Charcoal
8. Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga rice, Korralu or Korra Rice.
9. Condoms and contraceptives
10. Cotton yarn in hank and silk yarn in hank
11. Curd, Lussi, Butter Milk and separated milk
12. Earthen pot
13. Electrical energy
14. Firewood other than asuarina poles, eucalyptus logs and cut sizes thereof
15. Fishnet and fishnet fabrics
16. Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder
17. Fresh plants, saplings and fresh flowers
18. Vegetables & fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned.
19. Garlic and Ginger
20. Bangales made of shells, glass, Lac or any other material other than those made of precious metals.
21. Handlooms, parts and accessories thereof and goods produced from handlooms.
22. Human blood and blood plasma
23. Kumkum, Bindi, alta and Sindur
24. Meat, flesh of poultry, fish including dry fish, prawns, Prawn Seed, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; Eggs, live stock and animal hair.
25. National Flag
26. Organic manure excluding deoiled -cakes
27. Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. Sold by Government; rupee note and coins, 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 other than raw silk imported from outside the country
31. Slate and slate pencils
32. Coconut, Tender Green coconut and Copra
33. Toddy, Neera and Arak
34. Unbranded bread and Unbranded Rusk
35. Salt including processed and branded salt
36. Water other than-

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

ii) water sold in sealed container

37 Prasadam, Bhog or Maha Bhog by Religious Institutions
38 Plantain Leaves
39 Bamboo Matting
40 Puffed Rice, Parched Rice, Murmuralu and Atukulu
41 Husk of pulses, paddy, groundnut and wheat bran
42 Leaf plates and leaf cups-pressed or stitched and loose and unstitched vistarakulu
43 Unbranded broomsticks
44 Seeds for sowing and gardening purpose including the seed or grain, corresponding to the seed, sold to the nodal agencies, namely, Andhra Pradesh State Seeds Development Corporation (APSSDC), Andhra Pradesh State Co-operative Marketing Federation (Andhra Pradesh Markfed), AP State Co-operative Oilseeds Growers Federation (OILFED), The Hyderabad Agricultural Co-operative Association Ltd.(HACA), National Seeds Corporation Ltd., National Agricultural Co-operative Marketing Federation of India Limited(NAFED) and also including the seed or grain procured by the seed companies, duly following the Seed Certification or Labeling Procedure.
45 Omitted w.e.f. 11th July, 2011
46 Omitted w.e.f. 11th July, 2011
47 (a) Un-manufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985 (5 of 1986);

(b) Bidis (biris) covered under tariff item No.24031031, 24031039, 24031090 of the Central Excise Tariff Act, 1985 (5 of 1986).

48 Rakhi.
49. Fabrics, Made ups and garments made of Khadi cloth.
50. Sugarcane
51. Crochet laces
52. Jaggery
53. Tamarind
54. Mesta or Bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa var.altissima
55. Pippalamodi
56. Coir and Coir products excluding rubberized Coir mattresses.
57. Sugar including Khandasari Sugar
58. The following goods, sold by Canteen Stores Department or the Indian Naval Canteen Services, either directly or through their unit-run Canteens, to the Army/ Navy / Air force personnel both working and retired and who are eligible for purchasing goods from them

1. All kinds of cereals and pulses and products thereof, which are used for cooking food.

2. Spices, used in cooking, including Chillies power, turmeric powder and other similar powders, used in cooking.

3. Biscuits, Beverages, Confectionery & Soft Drinks

4. Soups, Squashes Snacks & Cornflakes

5. Tea & Coffee

6. Pickles, Sausess, Jams & Jellies

7. Milk Powders, Baby Food, Food beverages & Food Energisers

8. Vermicelli & Instant Foods

9. Cooking oils, Vanaspathi & Ghee

10. Honey, Chavanprash, Eno Antiseptic cream & lotions.

11. Starch and Sago

12. Copra, Coconuts and ground-nuts

13. Shaving Blades & Razor sets

14. Shaving creams & After Shave lotions

15. Tooth Brushes, Shaving brushes, Shoe brushes & Toilet Brushes

16. Face creams, Hair creams, & Body creams

17. Dental cream & Tooth powders

18. Perfumes & Deodorant including Agarbatti/ Dhoopsticks

19. Toilet Soaps and Detergent Soaps

20. Toilet power & Detergent powder

21. Hair oils & Shampoos

22. Hair Dye. Sanitary Towels & Toilet papers

23. Fabric care, Starch, Robin Blue & Ranipal

24. Dish Washing Soap, Powder & Scrubber.

25. Wax candles & Agarbathi

26. Pressure Cookers, Milk Boiler & Rice Cooker

27. Vacume Flask, Casserole, Crockery & Glass Ware

28. Electrical Bulbs, Tube light & CFL Lamp

29. Mosquito Repellent, coil, Mat 7 Liquid

30.Torch Cells, Torch cases

31. Room Freshners, Toilet/ Floor Cleaners & insecticides

32. Shoe polish, cloth clips & metal clips

33. Gas stoves, Gas Lighters & Safety matches, cooking ware including cups, Plates and glasses made of Alluminium paper or plastic

34. Ceiling fans, Table fans, Wall fan, Pedestal Fans

35. Exhaust Fans, Mixers, Juicer Mixer Grinders, Irons

36. Coffee makers, ovens, immersion heater, toasters

37. Instant Geysers, Transistors,

38. Water filters & Filter candles.

39. Plastic Buckets, Basins, Drum & Mugs

40. Water Bottles & Water cans

41. Suitcases moulded & soft luggage

42. Sports wear, Golf Balls, shoe track suit, umbrellas & Padlocks

43. Helmets

44. Wrist Watches

45. Food processor microwave ovens

46. Coir products, Coir Mattress,

47. Water heaters, Vacume Cleaners, Water Purifier.

48. Mono Block Pumps.

49. Sewing Machines (Hand & Foot)

50. Sun - glasess, Room Coolers.

51. Ready -made garments and hosiery goods

52. Indian Made Foreign Liquor as defined in the Andhra Pradesh Excise Act, 1968 with basic price not exceeding Rs.500/- per case of 9 Nos. of 1000ml or 12 Nos. of 750ml/650ml (Beer) or 24 Nos. Of 375ml/330ml (Beer) or 48 Nos. of 180ml or 96 Nos. of 90ml bottles.

Note: For the purpose of this entry basic price means:

Ex-factory price + cost of bottles + cost of packing material + Freight + Insurance + Handling charges and Import Fee, if any.

53. Cartridges for rajor set.

54. Shaving Foam/Gel/Soap.

55. Fabric Care brush/Scrubbers.

56. Baby care lotion/cream/oil

57. Clip for Cloth.

58. Tooth pastes.

59. Liquid Soap.

60. Face Tissue Paper.

61. Body care Talcum Powder, Body Care jelly, Medicated powder/Face powder.

62. Face Gel/Lotion, Hair Gel/Lotion, Hair Fixer/Hair remover.

63. Cosmetic Lotion/Cream and Make-up Requisites and Winter care products.

64. Disinfectants.

65. Kitchen Accessories and Cooker Accessories.

66. Lunch Box and refill for vacuum flasks.

67. knives.

68. Lighting Devices.

69. Oven Grillers.

70. Storage Water Heater.

71. Household Electric Accessories/Voltage Stabilizers.

72. Sewing Machine Accessories.

73. Cloth Hangers.

74. Floor/Metal Polishes.

75. Mirrors.

76. Radio/Cassette Player/CD Player/Recorder/ Walkman.

77. Water Containers/Jug.

78. Kitchen Jar, Containers/Plastic Trays, Table/Door Mats/Plastic Mats/Carpets and Plastic Items.

79. Plastic Chair/Moulded Furniture, Stool, Pedal Bin.

80. Hair Comb/Hair Brush.

81. Holdalls/Travel Bags/School Bags/Hot Water Bag.

82. Rubber Chappal.

83. Bed Sheet/Covers, Pillow/Pillow cover, Bath Towels/Hand Towels/ Napkin.

84. Polishing cloth/Duster.

85. Socks/Blankets/Lungi/Hand Kerchiefs.

86. Mosquito nets.

87. Trouser/Pant-Shirt Pieces.

88. Sports Goods.

89. Rope, Floor Wiper.

90. Juices.

91. Sharbat, Squashes and Cordials, Tinned food, Mixers.

92. Ketchup, Baking Powder, Vinegar, Food Additives, Custard powder.

93. Noodles.

94. Antiseptic Liquid.

95. Note Books, Registers, Pens/Markers/Greeting Cards/Fevicol.

96. Balms, Antiseptic Applications, Medicines, Tonics, Band Aid and Digestives.

97. Cutleries.

98. Brief cases.

99. Instant foods.

59. Omitted w.e.f. 8th July 2013
59-A Omitted w.e.f. 8th July 2013
60. Nawar
61. Goods sold to transit passengers both incoming and outgoing, at the duty free shops established at the Rajiv Gandhi International Airport, Shamshabad, Ranga Reddy District.
62. Zari
63. Omitted w.e.f. 07-06-2013
64 Fertilizers, at the point of sale by the Primary Agricultural Cooperative Societies (PACS) directly to the farmers.
65. Transfer of right to use feature films (in digital or physical form) by film producers to distributors or exhibitors.
66. Cotton fabrics, man-made fabrics, woollen fabrics, textile made-ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, and embroidery articles
67. 'Bio Gas' manufactured from 'Organic Waste.
68. Sales of e_bid RLNG by GAIL/GSPCL to the Gas based Power Plants in Andhra Pradesh State under the proposal for utilization of stranded gas based generation capacity approved by the Government of India
69. Electronic Point of Sale (e_POS) Machines