The Jharkhand Value Added Tax Act, 2005 SCHEDULE
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SCHEDULE - I (Omitted w.e.f. 01-07-2017)

LIST OF GOODS EXEMPTED FROM PAYMENT OF VAT

(See section 14 and clause (x) of sub-section (8) of Section 18)

Sl. No.	Description of goods	Conditions and restriction subject of which exemption have been allowed
1.	Agricultural Implements manually operated or Animal driven, that is to say: Hand Hoe or Khurpa, Sickle, Spade, Baguri, Hand-wheel Hoe, Horticultural tools like budding, grafting knife/shear, Pruning shear or hook, hedge shear, sprinkler, rake, Sprayer, duster and sprayer-cum-duster, Soil Injector, Jandra, Wheelbarrow, Winnower/winnowing fan, Dibbler, Gandasa, Puddler, Fertilizer seed broadcaster, Maize sheller, Groundnet decorticator, Manure or seed screen, Flame gun, Seed grader, Hand driven chaff cutteres and their parts, except bolts, nuts and springs, Tasla, Tangli, Yoke, Plough, Harrow and its following parts, such as - Harrow frame, Harrow spool, Harrow axle, Harrow scappers, Harrow draw bar, Harrow draw bar 'U', Harrow clamp, Harrow handle, Harrow clutch, Harrow pathala, Harrow disc; Cultivator or Triphali, Seed drill, fertilizer drill, seed-cum-fertilizer drill, Planter, Plank or float, Leveller or scoop, Ridger, Ditcher, Bund Former, Thrasher or Palla, Transplanter, Chaff cutters and their parts, except bolts, nuts and springs; Persian wheel and bucket chain or washer chain; Cart driven by animal and its parts, such as - Animal driven vehicle rims, Animal driven Vehicle axle, Draw bar, Hook; Reaper, Mower, Sugar Cane Crusher, Cane Juice Boiling pan and grating, Roller	When manually operated or animal driven
2.	Aids and Implements used by handicapped persons	-
2A.	All seeds other than oilseeds
3.	Animal Shoe Nails
4.	Aquatic feed, Poultry feed and Animal /Cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake but Excluding other Oil Cakes and Rice Bran	-
5.	Atta, Maida, Suji and Besan	Exempted till 31.03.06
6.	Bangles: all types of, but excluding those made of Precious Metals
7.	Bee Hives
8.	Betel leaves	-
9.	Omitted w.e.f. 23-12-2013
10.	Books, Periodicals and Journals including Maps, Charts and Globes and Braille books.	-
11.	Bread and Buns
12.	Certified seeds, other than oil seeds
13.	Chalk Stick
14.	Charcoal	-
15.	Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi	-
16.	Coarse grains that is to say, - Jowar, Bajra, Maize and flours thereof, but excluding Paddy, Rice and Wheat	-
17.	Condoms and Contraceptives	-
18.	Cotton and silk yarn in hank and cone	-
19.	Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of additional excise duty including bed sheets, Towels, Handkerchiefs, Blankets, Pillow covers, Napkins, Table cloths and other made-ups: stitched of the fabrics or cut piece cloths etc. covered by HSN entry Nos. 63.01, 63.02, 63.04, 63.05 and 63.06 and imported varieties of textiles and made-ups	Textiles: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957
20.	Curd, Lassi, butter milk and separated milk	-
21.	Earthen Pots	-
22.	Electrical Energy	-
23.	Firewood except casurina and eucalyptus timber	-
24.	Fishnet, Fishnet fabrics, fish seeds and prawn/shrimp seeds	-
25.	Fresh Ginger and Garlic	-
26.	Fresh Milk and Pasteurized Milk	-
27.	Fresh Plants, Saplings and Fresh Flowers	-
28.	Fresh Vegetables including green chilies & Fruits	-
29.	Goods sold through Public Distribution System but excluding Kerosene Oil
29A.	Goods taken under customs bond for re-export after manufacturing or otherwise.
29B.	Gur, jaggery, and edible variety of rub gur 1. Cane or beet sugar and chemically pure sucrose, in solid form : Raw sugar not containing added flavouring or coloring matter 2. Other sugars, including chemically pure lactose, maltose, glucose (dextrose and fructose, in solid form; sugar syrups not containing added flavouring or coloring matter, artificial honey, whether or not mixed with natural honey; caramel:
30.	Hand made safety matches
31.	Handicrafts
32.	Hosiery Yarn
33.	Human Blood and Blood Plasma	-
34.	Indigenous Handmade Musical Instruments	-
35.	Khadi Readymade garments, Bags and made-ups
35A.	Khandsari.
36.	Kites
37.	Kumkum, Bindi, Alta and Sindur	-
38.	Lac / shell-lac
39.	Leaf Plates & cups-pressed or stitched.
40.	Meat, Fish, dry fish, Prawn, and other aquatic products Eggs and livestock and animal hair	When not cured or frozen;
40A.	Medicines and vaccines specifically required for the medical treatment of Thalassaemia and HIV diseases.
41.	Misri and Batasa and Mukundana
42.	National Flag	-
42A.	Newspaper
43.	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
44.	Organic Manure, Compost manure, Fish manure and Poultry manure	-
45.	Papad	-
46.	Poha, murmuza & Lai, puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chura, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki.	-
47.	Potato and Onion	Exemption till 31.03.06
48.	Rakhee	-
49.	Raw Wool	-
50.	Rice, Paddy, Wheat and Pulses	Exempted till 31.03.06
51.	Salt: Branded or otherwise	-
52.	Sattu	-
53.	Semen including Frozen Semen	-
54.	Silk Worm Laying, Cocoon and Raw Silk	-
55.	Slate and slate pencils	-
56.	Sugar manufactured or made in India and does not include imported sugar in all its forms	Sugar: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957.
57.	Takhti	-
58.	Tender green coconut including Coconut in shell and separated kernel of coconut other than Copra.	-
59.	Omitted w.e.f. 23-12-2013
60.	Toddy, Neera and Arak	-
61.	Unbranded Broomstick	-
62.	Water -	Other than- i) Aerated, Mineral, Distilled, Medicinal, Ionic, Battery, de-mineralized water, and ii) Water sold in sealed container
63.	Mica
64.	Handmade Soap
65.	Kerosene Lamp / Lantern and their glass and chimney thereof
66.	Agarbatti or Scented Agarbatti, Stick, Dhoop, Dhoop Kathi, Lohbhana, Sambrana and Hawan materials
68.	Sabudana
69	Potato chips, sewai and finger chips manufactured by cottage industries only
70	Sanduk/Kothi
71	Omitted w.e.f. 23-12-2013
72	Mehendi
73	Solar Battery used during execution of project/scheme by Government of Jharkhand or any agency /undertaking authorized by the State Government.
74	Notwithstanding any thing contained in any of the Schedules: Dealers / Units dealing in all the items or any of the items namely Atta/ Flour, Maida. Suji, Besan, Paddy, Rice, Wheat, Pulses, Rice bran, Potato and Onion whose annual turn over does not exceed 75 crores per annum
75	Cell Phones not exceeding the sale price of Rs. 5000/-
76	P.O.S. Machines commonly known as Debit / Credit Card Swipe Machines