The Gujarat Value Added Tax Act, 2003 - Schedule
-

Body

Schedule I (Omitted w.e.f. 01-07-2017)

(see sub section 1 of Section 5)

Goods, the sales or Purchase of which are exempt from tax

Sr. no.	Description of goods	Conditions and exceptions subject to which exemption is granted
1	2	3
1	Agate (Akik) Stones and articles made therefrom
2	(i}Agricu!turaI implements operated exclusively by human or animal agency for exclusive use in agricultural operations and the parts thereof, which are ordinarily not also used otherwise than as such parts, (ii) Opener (Huller) and thrasher for agriculture use.
3	Aids and implements used by handicapped persons. (1) Braille educational equipment, Braille typewriters, Braille writing slates and Braille watch. (2) Group hearing aids and Hearing aids. (3) induction group aids. (4) Speech trainer. (5) Language master (6) Audiometer. (7) Voice chord. (8) Walkers. (9) Wheel chair. (10) Calipers of all types. (11) Artificial limbs. (12) Crutches. (13) Orthopaedic footwear and Orthopaedic implants. (14) Tricycles and auto-tricycies for handicapped persons (15) AH types of splints. (16) Heart valves. (17) Prosthetic aids for leprosy affected people. (18) Intra-ocular lens used for cataract operation
4	Deleted
5	Bangles, Mangalsutra made of any kind of material other than gold, silver or other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured.)
6	Betel leaves and pan, tambul, vida, or patti prepared from betel leaves
7	kumkum, sindur and comb commonly known as kanska, kanski, Hair pin
8	Books, periodicals and journals, time tables for railways and passenger transport services	Except which are specified in entry 56 in Schedule II
9	(1) Bread in any form (2) Khakhra, papad, papad pipes (3) Sev made out of wheat flour or maida (4) Unfried potato katti
9A	Brooms and broom sticks (unbranded)
10	Cattle, sheep and goats
11	Cattle feed including fodder, grass, hay and straw and concentrates, (excluding cottonseeds, oilcakes and de-oiled cakes.)
12	(i) Cereals and pulses; (ii) Flour of cereals and pulses except Maize fiour; (iii) Wheat flour, Rava, Suji or maida made from wheat.
13	Charkha and other implements and spare parts thereof meant for use in the production of handspun yarn, as may be specified by the State Government by notification in the Official Gazette.
14	Deleted
15	Chillies, tamarind and turmeric whole or in powder form.	Except when sold in sealed package under a brand. Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999).
16	Coconut in shell (other than /copra).
17	Condoms, loops and contraceptive devices.
18	Deshi Nalia
19	Deleted
20	Eggs
21	Electrical energy
21A	Fabrics of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
22	Farsan and eatables (other than sweetmeats) as the State Government may by notification in the Official Gazette, specify for the purpose of this entry.	Except when sold in sealed containers under a brand Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999).
23	(i) Firewood and Charcoal, (ii) Omitted w.e.f 1.4.08
24	Fish, Sea food, and other aquatic products	Except when sold in sealed containers under a brand Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999).
25	Fishing nets
26	(i)Fresh flowers (excluding artificial flowers) (ii) Veni, gajra, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers)
27	Flower, fruit and vegetable seed, seeds of lucerne grass (Rajka) and of sann hemp, bulbs, tubers and plants other than orchids
28	Fresh fruits, fresh vegetables, edible tubers and garlic
29	Gar but not including Kakavior Kakab or molasses
30	Haar, Pavitra, Kalagi, Mugat, Modh. etc. made from artificial silk yarn and artificial silk yarn waste.
31	Hand Carts or animal driven carts
31A	Handicrafts articles as specified by the State Government by notification in the Official Gazette.
32	Handlooms, parts and accessories thereof
33	(i) Handloom fabrics, (ii) Patoia sarees or other articles woven on handlooms. (iii) Silk Kinkhab fabrics, that is to say handloom cloth interwoven-with silk yarn and jari thread
34	Heena Powder (Mahendi)
35	Human blood including blood-components.
36	Hurricane and hurricane lamps of all kinds and spare parts and accessories thereof
36A	Kerosene stove and spare parts and accessories thereof.
36B	Khadi garments and goods or made-ups thereof as may be specified by the State Government by notification in the Official Gazette
37	Khakhra pan
38	Kites (Patang)
39	Manure, that is to say Organic manure (excluding chemical fertilizers, oil cakes or de-oi! cakes)
40	Meat	Except when sold in sealed containers
41	(i) Milk - whole or separated, or pasteurized milk (except milk powder) (ii) Butter milk, Curd, Lassi, and Chakka
42	Deleted
43	Musical instruments (handmade and other than electronic musical instruments) and Harmonium reeds
44	Padia and patrala
45	Pawrah and pick-axe
46	Plantain leaves
47	Poultry
48	Poultry feed
49	Rakhadi
50	Salt other than salt specified under entry 42A of Schedule II. -	The purchaser shall give a declaration that the salt purchased by him covered under this entry shall not be used for the purpose as specified under entry 42A of Schedule II".
50A	Slates and slate pencils and chalk sticks and chalk lumps
51	(i)Stamp papers sold by Government Treasuries or vendors (ii) Postal Items like envelope, post card etc, sold by Government.
51A	Sugar of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
51B(i)	Threads, twine, string or rope prepared from coir or jute known as Bhindi, Bhindiwan
51(B)(ii)	Varat and Varatdi
51C	Deleted w.e.f.. 1st April, 2007
52	Toxoids or sera
53	Water (other than aerated, mineral, purified water, medicinal, ionic, distilled, battery, de-minera.lized water and water sold in sealed container)
54	(i) Wooden brushes meant for house-hold purposes; (ii) Articles made from wood, that is to say Dhoka, Welan, Bajoth, Patia-Patli and Cradles. (iii) Wooden frames of Drum, Dholak, Tad/a, Kongaor bonga.