DEMO|

The Assam Value Added Tax Act, 2003. Schedule
-

Body

2FIRST SCHEDULE

List of exempted goods

(See section 9)

Serial No. Description of goods

Conditions and exceptions

1.

Agricultural implements, manually operated or animal driven
     
2. Aids and Implements used by handicapped persons
     
3.

Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk and bran of cereals and pulses, supplements, concentrates and additives of such feed and de-oiled cakes, but excluding - (i) other oil cakes and (ii) rice bran,
     
4.

Betel leaves and betel nuts (excluding supari and betel nuts for conversion into supari)
     
5. Books, periodicals and journals
     
6.

Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi
     
7. Charcoal
     
8. Coarse grains other than paddy, rice and wheat
     
9. Condoms and contraceptive
     
10. Cotton and silk yarn in hank
     
11. Curd, lussi, butter milk and separated milk
     
12. Earthen pot and clay lamps
     
13. Electrical energy
     
14. Firewood
     
15. Fishnet and Fishnet fabrics
     
16. Fresh milk and pasteurized milk excluding UHT milk
     
17.

Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants
     
18.

Fresh vegetable and fruits other than potato, onion, garlic and dried vegetables
     
19. Paddy
     
20. Human blood and blood plasma
     
21. Indigenous handmade musical instruments
     
22. Kumkum, bindi, alta and sindur
     
23.

Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair
     
24. National Flag
     
25. Organic manure including dung (Gobar)
     
26.

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
     
27. Raw wool
     
28. Semen including frozen semen
     
29 Silk worm laying, cocoon and raw silk
     
30. Slate, slate pencils and chalk pencils
     
31. Tender green coconut
     
32. Toddy, Neera and Arak
     
33. Bread
     
34.

Salt whether processed or unprocessed and whether branded or unbranded
     
35.

Water other than

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

(ii) water sold in sealed container

     
36. Sugar
     
37. Textile fabric including endi and muga cloth but excluding textile made ups, i.e. fabric that has undergone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process
     
38. Omitted w.e.f 5th April, 2007  
39. Gamosha (symbol of Assamese culture)  
40. Omitted w.e.f 15th October, 2008  
41. Unprocessed green leaves of tea  
42. Seeds of grass, vegetables and flowers  
43. Endi, muga, pat, and silk yarn and endi, muga cocoons  
44.

Indigenous handicraft items manufactured in the State as may be notified by the Government.  
45. Cart driven by animals  
46. Bamboo matting and pati doi mat  
47. Idols made of clay  
48. Audio cassettes in regional language of Assam  
49. Omitted w.e.f. 19th July, 2010  
50. Volley ball and foot ball
     
51.

Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil When produced and sold in Assam by the Industrial units of STATEFED.
52.

Indigenous Mekhela Chadar which are produced locally  
53.

Cereals and pulses sold to the Deputy Commissioner and the sub-Divisional Officers of Assam by Food Corporation of India Limited. Exemption is allowed on condition that cereals and pulses sold to the Deputy Commissioner and the Sub-Divisional Officers of Assam for distribution and for use in connection with the PDS, namely, APL, BPL and any other Central or State Government Scheme.
54.

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as akhoi, parched paddy or rice coated with sugar or gur, commonly known as Murki.  
55. Sago and Tapioca globules.  
56 Rum sold to defence personnel in Defence Service Canteens. Exemption is allowed on condition that rum is sold to defence personnel strictly for personal consumption
57 Wheat  
58 Garments, goods and made-ups, manufactured in a khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956).  
59 Kerosene Lamp and parts thereof including chimney  
60 Omitted w.e.f. 19th July, 2010  
61 Omitted w.e.f. 19th July, 2010  
62 Omitted w.e.f. 19th July, 2010  
63 Omitted w.e.f. 19th July, 2010  
64 Mosquito net.  
65 Anti-Malaria drugs, namely, chlroquine group, quinine group, primaquine, arteether, artemether, pyrimethamine and sulfadoxine group, artesunate group whether in solution or in powder or in tablet or in capsule form.  
66 Fly shuttle loom  
67 Onion, garlic and other dried vegetables.  
68 Potato.  
69 Rice including broken rice.  
70 Pulses.  
71 Flour, atta, maida, suji and besan.  
72 Fresh Turmeric.  
73. Omitted w.e.f. 04-07-2016  
74. Omitted w.e.f. 04-07-2016  
75. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla  
76. Glass bangles  
77. Saree that has undergone stitching process and maximum retail price per piece of which does not exceed rupees five hundred  
78. Writing instrument including pencil, maximum retail price per piece of which does not exceed rupees ten.  
79. School bag maximum retail price per piece of which does not exceed rupees two hundred and fifty  
80. HDPE Cocoon crate, HDPE Mountage with frame, HDPE Plastic Cocoon Harvesting box, HDPE Rearing frays for silkworms  
81. Yarn Dernier Scale Weghing range-natural silk  
82. Medicinal oxygen and oxygen used in hospital.  
83. Drugs for treatment of cancer, such as, Ampholroein-B Inj. Anastrozole lab. Bicalutamidc Tab, Interferon Alfa Inj, Capecitabine Tab, Calcium Folinate Inj, Cyclophosphamide Tab, Cytarabine Inj. Dasatinib Tab, Erlotinib tab, Fludarabine Phosphate Tab, Flutamide Tab, Gefitinib Tab, Letrozole Tab, Peg Filgrastim Inj, Methotrexate Tab, Mitoxantrotme Inj, Tamoxifen Citrate Tab, Apripitant Cap, Etoposide Cap, Etoposide Inj. Hydroxyurea Cap. Imatinib Mesylate Tab, Lomustine Cap, Sunitinib Maleate Cap, Temozolamide Cap, Thalidomide Tab, Bevacizumab Inj, Bleomycin Inj, Carboplatin Inj, Cisplatin Inj. Cyclophosphamide Inj, Dactinomycin Inj, Daunorubcin HCL Inj, Docetaxcl Inj, Doxorubicin Hcl Inj, Epirubicin Hcl Inj, Filgrastim Inj, Fluderabine Phosphate lnj, 5-fu Inj, Gemicitabine Inj, Ifosphamide With Mesna Inj, Irinotecan Hcl Inj, I.-Asparaginase Inj, Melphalan Tab, DyposamaF Doxorubicin Inj, Methotrexate Inj, Mitomycin Inj, Merceptapurine tab, Oxaliplatin Inj, Paclitaxel Inj, Procarbazine Cap, Rituximab Inj, Topotecan Hcl Inj, Vinblastine Sulphate Inj, Vineristine Sulphate Inj, Zolendronic Acid Inj, ITosphainide With Mesna Inj, Methotrexate Inj.(P/F), Paclitaxel Inj, Ibandronic Acid Inj, Dacarbazine Inj, Gosereline Inj, Filgrastim Inj, Vinorelbine Inj, Thalidomide Cap, Busulfan Tab, Mesna Inj, Bortezomib Inj, Lenalidomide Tab, Pemetrexed Inj, Trastuzumab Inj, Paclitaxel Inj, Rituximab Inj, Pazopanib Tab, Nimotuzumab Inj, Bendamustin Inj and tiny other drugs that is critical and directly required for the treatment of cancer  
84. Candle  
85. Tamarind  
86. Khandsari  
87. Point of Sale (Pos) card swipe machine used to facilitate payment.