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THE KERALA VALUE ADDED TAX ACT, 2003 - SCHEDULE
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Body

FIRST SCHEDULE ( Exempted goods )

[See Section 6(4)]

Sl. No. Description of Goods HSN Code
1 Agricultural implements manually operated or animal driven   
  (1) Spades and shovels 8201.10.00
   (2) Forks 8201.20.00
   (3) Mattocks , picks, hoes and rakes 8201.30.00
   (4) Axes,bill hooks, and similar hewing tools 8201.40.00
   (5) Secateurs and similar one-handed pruners and shears (including poultry shears) 8201.50.00
   (6) Hedge shears, two-handed pruning shears and similar two-handed shears 8201.60.00
   (7) Other hand tools of a kind used in agriculture, horticulture or forestry 8201.90.00
   (8) Other agricultural implements ****
   (a) Alavangoos ****
   (b) Agricultural sprayers operated by hand and its parts ****
   (c) Budding knives ****
   (d) Bush knives ****
   (e) Cane cutting knives ****
   (f) Churku ****
   (g) Crow bar ****
   (h) Digging forks   
   (i) Felling knives ****
   (j) Garden clears ****
   (k)   Grass knives ****
   (l)  Grubbing mattocks ****
   (m) Hand forks ****
   (n) Hand pump ****
   (o) Hand Trowds ****
   (p) Kakre (Weeding racks) ****
   (q)  Kodali ****
   (r) Kozhu ****
   (s)   Kunthali ****
   (t) Malcheles ****
   (u)  Mammatties ****
   (v)   Mammatty forks ****
   (w) Manure pan ****
   (x) Powrah ****
   (y) Pickaxe ****
   (z) Potato racks , Potato toes ****
   (aa) Pruning knives ****
   (ab) Quinthali ****
   (ac) Rubber tapping knives ****
   (ad) Sickles ****
   (ae) Sledge Hammer ****
(af) Thumba ****
   (ag) Trenching toes ****
   (ah) Wading forks ****
   (ai) Wading toes ****
   (aj) Plastic cup or rubber bowl, Spout and cup holder for latex collection ****
   (ak) Coconut dehusker ****
   (al) Palm Climber ****
   (am) Paddy seeder ****
2 Aids and implements used by handicapped persons   
   (1) Orthopaedic or fracture appliances 9021.10.00
   (2) Artificial joints 9021.31.00
   (3) Artificial parts of the body 9021.39.00
   (4) Hearing aid system 9021.40
   (5) Parts and accessories of hearing aids 9021.40
   (6)Carriages for disabled persons , whether or not motorised or otherwise mechanically propelled  
   (a) Wheel chairs for invalids, not mechanically propelled (including motorised) 8713.10.10
   (b) Other Wheel chairs for invalids 8713.90.10
   (c) Parts and accessories of carriages for disabled persons 8714.20
   (7) Braille typewriters   
   (a) Braille typewriters (electric) 8469.20.10
   (b) Braille typewriters (non electric) 8469.30.10
   (8) Braille Paper 4823.90.11
  (9) Intra Ocular Lens 9002.19.00
  (10) Braille Printer ****
  (11) Assistive devices for visually challenged persons like white cane and electronic cane. ****
3 Aquatic feed, cattle feed and their supplements including husk of pulses, additives and concentrates, grass and hay, but excluding those specifically mentioned in Schedule III   
   (1) Husk of cereals unprepared whether or not chopped, ground, pressed or in the form of pellets 1213.00.00
   (2) Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants or pulses   
   (a) Maize bran 2302.10.10
   (b) Deoiled rice bran 2302.20.10
   (c ) Rice bran raw 2302.20.20
   (d) Bran of wheat 2302.30
   (e) of other cereals 2302.40.00
   (f) of other leguminous plants 2302.50.00
   (3) Deoiled cakes   
   (a) Soyabean , solvent extracted 2304.00.20
   (b) Groundnut, solvent extracted 2305.00.20
   (c) Oil cake of Cottonseed 2306.10
   (d) Linseed, solvent extracted 2306.20.20
   (e) Sunflower seeds , solvent extracted 2306.30.20
   (f) Rape or colza seed , solvent extracted 2306.41.00
   (g) Coconut or copra , solvent extracted 2306.50.20
   (h) Palmnuts or kernels, solvent extracted 2306.60.00
   (i) Maize (corn) germ, solvent extracted 2306.70.00
   (j) Mustard seeds , solvent extracted 2306.90.21
   (k) Niger seeds, solvent extracted 2306.90.22
   (l) Seasamum seeds (gingily), solvent extracted 2306.90.24
   (m) Mango kernel , solvent extracted 2306.90.25
   (n) Sal de-oiled , solvent extracted 2306.90.26
   (o) Cardi seeds, solvent extracted 2306.90.23
   (p) Other seeds, solvent extracted 2306.90.29
   (q) Residues of babool seed extraction 2306.90.30
   (4) Vegetable materials and vegetable waste, vegetable residues and by -products, whether or not in the form of pellets of a kind used in animal feeding , not elsewhere specified or included 2308.00.00
   (5) Preparations of kind used in animal feeding   
   (a) Dog or cat food 2309.10.00
   (b) Compounded animal feed 2309.90.10
   (c) Concentrates for compound animal feed 2309.90.20
   (d ) Prawn, shrimp and poultry feed 2309.90.31
   (e) Fish meal in powdered form 2309.90.32
   (f) Other feeds for fish 2309.90.39
   (g) Other preparations of animal feeds 2309.90.90
   (6) Hay and fodder 1214.90.00
   (7) Anappatta 1214.90.00
3A Artistic paintings sold through Art Galleries ****
4 Bangles (except those made of precious metals and imitation jewellery)  
   (1) of glass 7018.10.10
   (2) of plastic 3926.40.11
   (3) of lac 9602.00.20
4A. Omitted w.e.f. 01-04-2014  
4B Bio-insecticides ****
5 Books meant for reading, periodicals & journals   
   (1) Books   
   (a) Printed books meant for reading 4901.10.10
   (b) Dictionaries and encylopaedias and serial installments thereof 4901.91.00
   (c ) Journals and periodicals 4902.10.20
   (2) Children's picture, drawing or colouring books   
   (a) Picture books 4903.00.10
   (b) Drawing or colouring books 4903.00.20
   (3) Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed 4905
   (4) Maps, atlases, wall maps, topographical plans and globes used as teaching aids 9023
6 Bread of all kinds 1905.90.90
7 Brooms and brushes including mops of a kind used for floor cleaning and toilet cleaning other than those specifically mentioned in the Third Schedule ****
8 Candle 3406.00.10
8A Carry bags made of cloth ***
9 Cart driven by animals 8716.80.20
9A Cement or concrete frames for doors and windows with or without MS-rod and MS-flat.

Note:- This entry shall be deemed to have come into force on and from the 1st day of April, 2005

****
10 Charcoal   
   (1) Wood charcoal (including shell or nut charcoal) , whether or not agglomerated   
   (a) Of coconut shell 4402.00.10
   (b) Other 4402.00.90
11 Charkha, Amber Charkha, Handlooms and Gandhi Topi   
   (1) Charkha and Amber Charkha 8445.20.19
   (2) Handlooms 8446.10.19
   (3) Gandhi Topi 6506.99.00
11A Clay used for the manufacture of bricks and tiles given under entry 18 of IIIrd Schedule *****
11B Cleaning liquids for removing pesticides residue from vegetables manufactured by units using the technology developed by Kerala Agricultural University or other recognized institution.  
12 Coarse grains other than rice and wheat   
   (1) Rye 1002.00
   (2) Barley 1003
   (3) Oats 1004.00
   (4) Maize (Corn) 1005
   (5) Grain sorghum 1007
   (6) Buckwheat 1008.10
   (7) Millet including Jawar, Bajra, Ragi 1008.20
   (8) Canary seed 1008.30
   (9) Paddy and Paddy Chaff 1006.10.00
   (10) Other cereals 1008.90
12A Coconut 0801.19.20
12B Omitted w.e.f. 18-07-2016 *****
12C Coconut Oil Cake 2306-50.
12D Copra 1203-00-00
13 Condoms and contraceptives   
   (1) Rubber contraceptives, male ( condoms) 4014.10.10
   (2) Rubber contraceptives, female ( diaphragms) , such as cervical caps 4014.10.20
   (3) Contraceptive pills 3006.60
   (4) Other contraceptives *******
14 Cotton and silk yarn in hank ****
15 Curd, Lussi, butter milk and separated milk.   
   (1) Curd and fresh ( unripened or uncured) cheese, including whey cheese. 0406.10.00
   (2) Yogurt , Lussi 0403.10.00
   (3) Butter milk 0403.90.10
   (4) Other 0403.90.90
16 Earthern pots made from earth clay including flowerpots, receptacles, statues and earthern oven. 6914.90.00
17 Electrical energy 2716.00.00
17A Fabricated wall panels made of glass fibre reinforced gypsum  
17B Fertilisers, bio-fertilisers, micronutrients and similar products  
  (1) Animal or vegetable fertilisers whether or not mixed together or chemically treated : Fertilisers produced by the mixing or chemical treatment of animal or vegetable products 3101
  (2) Chemical fertilisers  
  (a) Mineral or chemical fertilisers, nitrogenous 3102
  (b) Mineral or chemical fertilisers, phosphatic 3103
  (c) Mineral or chemical fertilisers, potassic 3104
  (d) Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium ; Other fertilisers 3105
  (3) Bio-fertilisers, and micronutrients ****
  Note:-This entry shall be deemed to have come into force on the 19th day of July, 2011.  
18 Fishnet , Fishnet fabrics and accessories   
   (1) Made up fishing nets of nylon 5608.11.10
   (2) Fish nets of other materials 5608.11.90
   (3) Nylon fish net twine 5607.50.10
   (4) Omitted w.e.f. 01-04-2015  
   (5) Nylon ropes, polyester ropes and polyester twines sold by Matsyafed, Theeramythri units approved by Government and Fishermen Co-operative Societies.  
   (6) Omitted w.e.f 29-7-15  
   (7) Fishing rods and tackles *****
   (8) Accessories such as fishing hooks,floats for fish nets, lead balls *****
18A. Flour other than those specifically mentioned in the Third Schedule  
  (1) omitted w.e.f. 18-07-2016 1101.00.00
  (2) Maida ***
  (3) Sooji ***
19 Fresh milk and pasteurised milk   
   (1) Milk and cream , not concentrated nor containing added sugar or other sweetening matter 0401
   (2) Milk and cream, concentrated, not containing added sugar or other sweetening matter 0402.91.90
   (3) Other whole milk 0402.99.10
20 Fresh plants, saplings and fresh flowers   
   (1) Bulbs, tubers , tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots   
   (a) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 0601.10.00
   (b) Bulbs, horticultural 0601.20.10
   (c ) Chicory   
   (i ) Chicory plants 0601.20.21
   (ii) Chicory roots 0601.20.22
   (iii) Other 0601.20.90
   (2) Other live plants (including their roots), cuttings and slips; mushroom spawn   
   (a) Unrooted cuttings and slips 0602.10.00
   (b) Edible fruit or nut trees, grafted or not 0602.20.10
   (c )Cactus 0602.20.20
   (d) Rhododerndrons and azaleas, grafted or not 0602.30.00
   (e) Roses, grafted or not 0602.40.00
   (f) Mushroom spawn 0602.90.10
   (g) Flowering plants (excluding roses and rhododerndrons) 0602.90.20
   (h) Tissue culture plant 0602.90.30
   (I) Sugar cane 1212.99.90
   (j) Other 0602.90.90
   (3) Fresh flowers and flower buds of a kind suitable for bouquets or for ornamental purposes 0603.10.00
   (4) Fresh foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes 0604
21 Fresh vegetables & fruits   
   (1) Potatoes, fresh or chilled 0701.90.00
   (2) Tomatoes, fresh or chilled 0702.00.00
   (3 ) Onions, shallots, leeks and other alliaceous vegetables, fresh or chilled   
   (a) Onions 0703.10.10
   (b) Shallots 0703.10.20
   (c) Leeks and other alliaceous vegetables 0703.90.00
   (4) Cabbages,cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled   
   (a) Cauliflowers and headed broccoli 0704.10.00
   (b) Brussels sprouts 0704.20.00
   (c ) Others 0704.90.00
   (5) Lettuce (lactuca sativa) and chicory, fresh or chilled   
   (a) Cabbage lettuce ( head lettuce) 0705.11.00
   (b) Other lettuce 0705.19.00
   (c ) Witloof chicory 0705.21.00
   (d) Other chicory 0705.29.00
   (6) Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled   
   (a) Carrots and turnips 0706.10.00
   (b) Horse radish 0706.90.10
   (c ) Other radish 0706.90.20
   (d) Salad beetroot 0706.90.30
   (e) Other 0706.90.90
   (7) Cucumbers or gherkins, fresh or chilled 0707.00.00
   (8) Leguminous vegetables, shelled or unshelled , fresh or chilled   
   (a) Peas 0708.10.00
   (b) Beans 0708.20.00
   (c ) Others leguminous vegetables 0708.90.00
   (9) Tapioca, fresh or chilled 0714.10.00
   (10) Sweet potatoes , fresh or chilled 0714.20.00
   (11) Other vegetables, fresh or chilled   
   (a) Globe artichokes 0709.10.00
   (b) Asparagus 0709.20.00
   (c ) Aubergines ( egg-plants) 0709.30.00
   (d) Celery other than celeraic 0709.40.00
   (e) Mushrooms of the genus Agaricus 0709.51.00
   (f) Other mushrooms 0709.59.00
   (g) Truffles 0709.52.00
   (h) Green chilly 0709.60.10
   (i) Other capsicum 0709.60.90
   (j) Spinach and Orache spinach 0709.70.00
   (k) Olives 0709.90.10
   (l) Curry banana 0709.90.20
   (m) Pumpkins 0709.90.30
   (12) Bananas, including plaintains 0803.00.00
   (13) Dates, fresh 0804.10.10
   (14) Figs 0804.20.10
   (15) Pineapples 0804.30.00
   (16) Avocados 0804.40.00
   (17) Gauvas 0804.50.10
   (18) Mangoes 0804.50.20
   (19) Oranges 0805.10.00
   (20) Mandarins (including tangerines and satsumas) Clementines,wilkings and similar citrus hybrids 0805.20.00
   (21) Grape fruit 0805.40.00
   (22) Lemon and limes 0805.50.00
   (23) Grapes 0806.10.00
   (24) Watermelons 0807.11.00
   (25) Other melons 0807.19.00
   (26) Papaws (papayas) 0807.20.00
   (27) Apples 0808.10.00
   (28) Pears and quinces 0808.20.00
   (29) Apricots 0809.10.00
   (30) Cherries 0809.20.00
   (31) Peaches including nectarines 0809.30.00
   (32) Plums and sloes 0809.40.00
   (33) Strawberries 0810.10.00
   (34) Raspberries, blackberries, mulberries and loganberries 0810.20.00
   (35) Black, white or red currants and gooseberries 0810.30.00
   (36) Cranberries, bilberries and other fruits of the genus vaccinium 0810.40.00
   (37) Kiwifruit 0810.50.00
   (38) Durians 0810.60.00
   (39) Pomegranates 0810.90.10
   (40) Sapota (chico) 0810.90.30
   (41) Custard apple (ata) 0810.90.40
   (42) Bore 0810.90.50
   (43) Lichi 0810.90.60
   (44) Other fresh fruits 0810.90.90
22 Garlic and Ginger   
   (1) Garlic   
   (a) fresh 0703.20.00
   (b) dried 0712.90.40
   (2) Ginger 0910.10
   (a) fresh 0910.10.10
   (b) dried unbleached 0910.10.20
   (c) dried bleached 0910.10.30
   (d) powder 0910.10.40
   (e) other 0910.10.90
23 Green and soaked coconut husk, coconut fibre , coir and coir products including rubberised coir products other than fibre foam.   
   (1) Green coconut husk *******
   (2) Soaked coconut husk *******
   (3) Raw, coir bristle fibre 5305.11.10
   (4) Raw, mattress fibre 5305.11.20
   (5) Raw, curled or machine twisted coir fibre 5305.11.30
   (6) Coir pith 5305.11.40
   (7) Coir yarn 5305.11.90
   (8) Coir 5305.19.00
   (9) Rubberised Coir products   
   (10)Other Coir products   
23A Omitted w.e.f. 01-04-2015 *******
24 Handmade Safety matches *******
24A Handmade Soaps, Squashes and Pickles sold under the registered Kudumbashree brand *****
24B Honey, honey-bee box and accessories

Note:- This entry shall be deemed to have come into force on the 1st day of April, 2005.

 
  (1) Honey 0409.00.00
  (2) Honey-bee box and accessories ****
25 Human Blood & blood plasma   
   (1) Human blood 3002.90.10
   (2) Blood plasma 3002 .90.90
26 Indigenous handmade musical instruments and their parts   
   (1) Harmoniums 9203.00.10
   (2) Flutes 9205.90.10
   (3) Musical boxes 9208.10.00
   (4) Veena,Vichithraveena, Rudra veena, Sitar, Sarod, Sarangi, Santhoor, Mandolin, Thampuru and all types of Khnajiris(Tambourines) ****
   (5) Chenda, Madhalam,Mridangam, Tabala, Edakka, Thimila, Thavil, Elathalam, Ghanjira, Ghadam, Gottuvadyam, Manjiras, Bul Bul Thara, lin, Dholakand Dholki *****
   (6) Swarmandal ****
   (7) Dilruba ****
   (8) Israj ****
   (9) Indigeneous handmade violins and guitars ****
   (10) Nagaswaram, Kombu, Kuzhal,Mukharsangh and Shehnai ****
   (11) Dancing gunguroo pads ****
   (12) Parts of items 1to 11 above ****
27 Khadi Cloth, Garments and Made ups ****
27A Khadi sliver/roving ****
28 Kumkum, Bindi, Alta & Sindur 3304.99.40
28A Laterite stones of all types ****
29 Leaves   
   (1) Betel leaves 1404.90.40
   (2) Plantain leaves ****
30 Dineal solution required for continuous Ambulatory peritoneal Dialysis treatment of kidney patients and accessories required for the treatment. ****  
30A Machines for milking animals ****
30B Machines for coconut tree climbing ****
30C Life Saving Devices  
  (1) Pace makers for stimulating hearts muscles including parts and accessories 9021.50.00
  (2) Heart valve ****
  (3) Cardiac stents ****
31 Meat ( other than poultry), fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal hair.   
   (1) Meat of bovine animals , fresh and chilled   
   (a) Carcasses and half-carcasses 0201.10.00
   (b) Other cuts with bone in 0201.20.00
   (c ) Boneless 0201.30.00
   (2) Meat of swine, fresh or chilled   
   (a) Carcasses and half-carcasses 0203.11.00
   (b) Hams, shoulders and cuts thereof with bone in 0203.12.00
   (c ) Other 0203.19.00
   (3) Meat of sheep or goats, fresh or chilled   
   (a) Carcasses and half-carcasses of lamb, fresh or chilled 0204.10.00
   (b) Other meat of sheep, fresh or chilled   
   (i) Carcasses or half-carcasses 0204.21.00
   (ii) Other cuts with bone in 0204.22.00
   (iii ) Boneless 0204.23.00
   (4) Meat of horses, asses , mules or hinnies, fresh or chilled 0205.00.00
   (5) Edible offal of   
   (a) Bovine animals , fresh or chilled 0206.10.00
   (b) Swine, fresh or chilled 0206.30.00
   (c ) Sheep or goats, fresh or chilled 0206.80.10
   (d) Others 0206.80.90
   (6) Other meat and edible meat offal, fresh or chilled   
   (a) of rabbits or hares 0208.10.00
   (b) frog's legs 0208.20.00
   (c ) primates 0208.30.00
   (d) whales , dolphins and porpoises ; of manatees and dugongs 0208.40.00
   (e) reptiles (including snakes and turtles) 0208.50.00
   (f) Other   
   (i) of wild animals 0208.90.10
   (ii) other 0208.90.90
   (7) Live fish , fish seeds, prawn/shrimp seeds   
   (a) Ornamental fish 0301.10.00
   (b) Trout 0301.91.00
   (c ) Eels 0301.92.00
   (d) Carp 0301.93.00
   (e) Other 0301.99.00
   (f) Fish seeds, prawn/shrimp seeds ****
   (8) Fish, fresh or chilled , excluding fish fillets and other fish meat of sub-entry (9) 0302
   (9) Fish fillets and other fish meat (whether or not minced), fresh or chilled 0304.10.00
   (10) Fish dried and salted ***
   (11) Crustaceans, whether in shell or not, live, fresh or chilled   
   (a) Rock lobster and other sea craw fish 0306.21.00
   (b) Lobsters 0306.22.00
   (c ) Shrimps and prawns 0306.23.90
   (d) Crabs 0306.24.00
   (12) Molluscus whether, in shell or not, live, fresh or chilled   
   (a) Oysters 0307.10.00
   (b) Scallops, including queen scallops 0307.21.00
   (c) Mussels 0307.31.00
   (d) Clams, clam meat 0307.39.10
   (e) Cuttle fish 0307.41.10
   (f) Squid 0307.41.20
   (g) Octopus 0307.51.00
   (h) Snails other sea snails 0307.60.00
   (i) Others 0307.91.00
   (13) Eggs   
   (a) of the species gallus domesticus and ducks for hatching 0407.00.10
   (b) Eggs of the species gallus and ducks other than for hatching 0407.00.20
   (c) other 0407.00.90
   (14) Live stock   
   (a) Horses, asses, mules and hinnies 0101
   (b) Bovine animals 0102
   (c) Swine 0103
   (d) Sheep and goats 0104
   (e) Other (excluding poultry) 0106
   (15) Animal Hair   
   (a) Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair, waste of such bristles or hair 0502
   (b) Horse hair and horse hair waste whether or not put up as a layer with or without supportin material 0503.00.00
   (c) Fine or coarse animal hair, not carded or combed 5102
31A. Municipal Plastic Waste. ****
32 National Flag 6307.90.90
33 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques   
   (1) Unused postage , revenue or similar stamps of current or new issue in the country in which they have , or will have a recognised face value 4907.00.10
   (2) Bank notes 4907.00.20
   (3) Other 4907.00.90
34 Organic manure   
   (1) Animal or vegetable fertiliser   
   (a) Guano 3101.00.10
   (b) Animal dung 3101.00.91
   (c) Animal excreta 3101.00.92
   (d) Ash and residues from the incineration of municipal waste 2621.10.00
   (e) Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption 2301
   (f) Wood Ash, green manure , compost , neem cake and crushed neems fruit ******
   (g) Fish manure, poultry manure ******
  (ga) bone meal including crushed bones  
  (1) Bone meal 0506.90
  (2) Bones including horn cores, crushed of wild animals 0506.10.11
  (3) Other 0506.10.19
  (gb) organic meal and leather meal *******
   (h) Other 3101.00.99
35 Palm gur and Palm jaggery and its products *******
35A Paper bags including paper covers,paper cups ****
36 Pappad 1905.90.20
37 Prasadam by religious institutions , Mass Wine, vibhuti, rosaries, prayer beads, venthingas and kasuroopam not made of gold and robes for holy mass. *******
38 Printed forms of court , electoral rolls and P.S.C applications *******
38A Screw pine and products of screw pine. *******
38B Products made from water hyacinth and arecanut palm fronds  
39 Pulpaya, Thazhapaya and bamboo mats *******
39A Plastic recycling plant and machinery ***
39B. Pyrorysis oil obtained from recycling of plastics, at the point of sale by such recycling units ***
40 Rattan, Reed, Bamboo, Bambooply and Canes and its products   
   (1) Bamboo 1401.10.00
   (2) Bambooply ****
   (3) Canes 1401.90.10
   (4) Rattan 1401.20.00
   (5) Reed 1401.90.90
   (6) Products including furniture ****
41 Raw wool and its waste   
   (1) Greasy, including fleece-washed wool   
   (a) Shorn wool 5101.11.00
   (b) Other 5101.19.00
   (2) Degreased, not carbonised   
   (a) Shorn wool 5101.21.00
   (b) Other 5101.29.00
   (3) Carbonised 5101.30.00
   (4) Waste of wool 5103
41A Recharge coupons ****
42 Rice issued from Central / State Governments depots or sold by Food Corporation of India for sale by authorised ration dealers

Note:- This entry shall be deemed to have come into force on the 1st day of April, 2005

  
42A Rice including broken rice, puffed rice, parched rice and beaten rice other than those specifically mentioned in Third Schedule.  
  (1) Omited w.e.f. 18-07-2016 1006
  (2) Puffed rice, parched and beaten rice 1904.20.00
  (3) Broken rice 1006.40.00
42B Omited w.e.f. 18-07-2016 ***
42C Rubber wood ***
42C Rubber-natural and its variants  
  (1) Natural rubber latex, prevulcanized 4001.10.10
  (2) Natural rubber latex, other than prevulcamsed 4001.10.20
  (3) Smoked sheets 4001.21.00
  (4) Technically specified natural rubber (TSNR) 4001.22.00
  (5) Havea 4001.29.10
  (6) Pale crepe 4001.29.20
  (7) Estate brown crepe 4001.29.30
  (8) Oil extended natural rubber 4001.29.40
  (9) Balata, gutta-percha 4001.30.00
  (10) Other, including raw rubber, latex, dry ribbed sheet of all RMA grades, tree lace, earth scrap, ammomated latex, preserved latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grade of latex. *******
43 Salt including iodised salt 2501
44 Seeds for sowing and gardening excluding oil seeds   
   (1) Wheat   
   (a) Durum wheat 1001.10.10
   (b) Meslin 1001.90.31
   (c) Other 1001.90.10
   (2) Sugar beet seed 1209.10.00
   (3) Lucerne seed 1209.21.00
   (4) Clover seed 1209.22.00
   (5) Fescue seed 1209.23.00
   (6) Kentucky blue grass seed 1209.24.00
   (7) Ray grass seed 1209.25.00
   (8) Timothy grass seed 1209.26.00
   (9) Australian lupin seed 1209.29.10
   (10) Seeds of herbaceous plants cultivated principally for their flowers 1209.30. 00
   (11) Cabbage seed 1209.91.10
   (12) Cauliflower seed 1209.91.20
   (13) Onion seed 1209.91.30
   (14) Pea seed 1209.91.40
   (15) Radish seed 1209.91.50
   (16) Tomato seed 1209.91.60
   (17) Other fruit and vegetable seeds for planting or sowing 1209.99.10
45 Semen including frozen semen   
   (1) Bovine semen 0511.10.00
   (2) Frozen semen , other than bovine 0511.99.91
46 Silk worm laying cocoon and raw silk and its waste   
   (1) Silk worm cocoons suitable for reeling 5001.00.00
   (2) Raw Silk (not thrown)   
   (a) Mulberry raw silk 5002.00.10
   (b) Mulberry dupion silk 5002.00.20
   (c) Non-mulberry silk 5002.00.30
   (3) Silk waste 5003
46A Omitted w.e.f. 01-04-2015 5007 
47 Slates, slate pencils and chalks   
   (1) Slates 9610.00.00
   (2) Slate pencils 9609.90.10
   (3) Writng or drawing chalks and tailors chalks 9609.90.30
48 Smokeless country oven 6912.00.90
49 Sugar, excluding Khandasari   
   (1) Cane sugar 1701.11
   (2) Beet sugar 1701.12.00
   (3) Refined Sugar containing added flavouring or colouring matter 1701.91.00
   (4) Sugar cubes 1701.99.10
   (5) Palmyra Sugar 1702.90.10
  (6) Imported Sugar XXXX
49A Tamarind seed and powder ***
50 Tender coconut 0801.19.10
51 Omitted w.e.f. 01-04-2015   
52 Omitted w.e.f 1st April, 2007   
53 Toddy, Neera 2206.00.00
54 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container. 2201.90.90
54A. Wheat including broken wheat 1001
55 Products notified by the Khadi and Village Industries Commission, at the point of sale by the manufacturing units approved by the Kerala Khadi and village industries Board whose annual turnover does not exceed twenty five lakhs and Khadi and Village Industries Commission   
   (1) Fireworks and agarbathies ****
   (2) Handmade soaps ****
   (3) Tanned hides and skins and ancillary industries connected with the same ****
   (4) Handmade leather goods ****
   (5) Handmade paper ****
   (6) Cane gur and khandasari ****
   (7) Manure and methane gas from cowdung and other waste products ****
   (8) Lime products ****
   (9) Shellac ****
   (10 )Vegetable and fruit products ****
   (11) Bamboo and cane goods ****
   (12) Products of blacksmithy other than furniture ****
   (13) Carpentry other than manufacture of furniture ****
   (14) Fibre products other than coir ****
   (15) Household utensils in aluminium ****
   (16) Maize and ragi products ****
   (17) Dipped rubber latex products such as rubber band , surgical gloves and baloons ****
   (18) Palm products ****
   (19) Pottery ****
   (20) Honey ****
   (21) Ghani oil ****
56 Products manufactured by Kudumbasree Units and sold by such units or its marketing agencies approved by the Government. ****
57 Goods taken under Customs bond for re-export after manufacturing or otherwise ****
58 Minor Forest Produce Collected from tribals by the Kerala State scheduled Castes/Scheduled Tribes development cooperative Federation Limited ****
59 Products of Rehabilitation Centre under the Institute of Mental Health and Neuro Sciences ( I.M.H.A.N.S) Kozhikode at the point of sale by them. ****
60 Prasadam and sale of goods received as offerings from devotees by the Devaswom Boards ****
60A Goods sold inside the places of worship to devotees,to be used as offerings ****
61 Products Chalk, umbrella, and books (binding) manufactured by Kerala Federation of Blind at the point of sale by them. ****
62 Products manufactured and sold by Theeramythri units approved by the Government under its brand name at the point of sale by them. ****
63. Used plastic, plastic scrap, waste chips, parings and electronic waste ***