The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE
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Body

Schedule - 1

(See Clause (b) of Section - 7 of Uttar Pradesh Value Added Tax Act, 2008)

List of Exempted goods

S. No.	Name and description of goods
1	2
1	Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or tractor or power driven; spare parts and accessories thereof. (A) Agricultural implements Manually operated or animal driven - Hand hoe or khurpa, sickle & scythe, spade, baguri, hand-wheel hoe, Budding/grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed cum-fertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian wheel and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar; animal driven cart, tyre and tube thereof: Treadle Pump (Paddle Pump) (B) Agricultural implements - Tractor or power driven-plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer and transplanter.
2	Aids & implements including motorized/non motorized tricycle used by handicapped persons
3	Animal shoenails, nalkhuri and nails used in nalkhuri.
4	Aquatic feed; poultry feed including balanced poultry feed ; cattle feed including balanced cattle feed; and cattle fodder including green fodder chuni, bhusi, chhilka , choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk; aquatic, poultry and cattle feed supplement, concentrate and additives thereof; wheat bran and deoiled cake but excluding oil cake; rice polish; rice bran and rice husk; sanai and dhamcha.
5	All kinds of Bangles except those made of items described in Schedule III; ghunghroo and ghanti of brass ; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made of copper or brass: Ornaments made of any metal or alloy other than gold or silver or any alloy thereof.
6	Betel leaves, paan bothe prepared and unprepared; Gulkand
7	Books and periodicals & journals including Braille books ; maps; chart & globe; work books bearing the name of author theron or prescribed in the syllabus of any Educational board or council;
8	Coarse grains that is to say jowar, maize (macca), ragi, bajra, kodon, barley and kutu, ramdana, singhara (whether fresh dried or boiled), kutu flour and singhara flour;Sawan, Mandua, Kakun and Manjhari (Ankari)
9	Condoms and contraceptives, oral contraceptive pills
10	Cotton yarn in hanks and cones; silk yarn in hanks and cones; Polly cotton roving (puni) and slibers; cotton newar, hand spun yarn, handloom newar, baan made of Kaans, moonj or sunn; Polyster and Staple Fiber Yarn; Cotton roving (Puni) and Sliver
11	Charkha. Amber Charkha. Handlooms (including pitlooms. frame looms, light shuttle looms, and paddle looms); implements used in the production of khadi/khaddar, handloom fabrics and parts thereof; Khadi fabrics of all kinds, Gandhi Topi. Khadi Garments and Khadi made-ups including unfilled Rajai, unfilled Gaddey, unfilled Gaddi. unfilled pillow; Cotton filled Gaddey, Quilt, Masnad and pillow made of Khadi.
12	Curd, Lassi, butter milk, fresh milk, pasteurised milk and separates milk
13	Electrical Energy; Windmill for water pumping and for generation of electricity; Lantern and Lamps using kerosene oil and their chimney but excluding gas lantern, patromax and stove and their parts, accessories and components; liquid petroleum gas for domestic use as defined under Section 14 of the Central Sales Tax Act, 1956;Solar Energy devices, Solar Energy equipments and parts thereof ; Engine and generating-set operated by Biomass/Biogas and parts thereof;L.E.D. Bulb
14	Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles, dung and upla made of dung; earthen roofing tiles (Khaprail and naali);
15	Fire wood except Casurina & Eucalyptus timber
16	Fresh plants saplings and fresh flowers
17	Fried and roasted grams
18	Fishnet, fishnet fabrics, fish seeds prawn/shrimp seeds
19	Fresh vegetables and fresh fruits including fresh mushroom, potato, onion, garlic; fresh cane juice and fresh fruit juice other than those sold in sealed or tinned container or in hotels and restaurants.
20	Human Blood and blood plasma
21	Silk Fabrics; Handloom cloth of all kinds; handloom shawls and lois whether plain, printed, dyed or embroidered; Dhoties and sarees; textiles of following varieties manufactured on powerloom excluding the items described in Schedule II:- (a) Cotton fabrics of all varieties: (b) rayon or artificial silk fabrics, including staple fibre fabrics of all varieties; (c) woolen fabrics of all varieties; (d) fabrics made of a mixture of any two or more of the above fibres, viz. Cotton rayon, artificial silk staple fibre or wool, or of a mixture of any one or more of the said fibres with pure silk fibre; (e) canvas cloth.
22	Indigenous handmade musical instruments and Indigenous musical instruments as Dholak, Tabla, Naal, Mridang, Bachkana, Kango, Dhol, Damru and Tuntuna; Umbrella except garden umbrella and parts thereof.
23	Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band, safety pin, chutila, bichhia and rakhi; moonga or moti made of glass.
24	Meat fish prawn & other aquatic products (when not cured or frozen); eggs and livestock
25	National Flag, news paper, newsprint when sold to news paper publishers; flag, poster, banner, token and goods of like nature related with Armed Forces Flag day celebrated on December Seven.
26	Gypsum, Organic manure and bio-fertilizers; Zinc sulphate fertilizer and micro nutrient mixtures; phosphatic and potash components of all chemical fertilizers described under the Fertilizer (Control) Order, 1985 as amended from time to time. The value of phosphatic and potash components of a chemical fertilizer shall be determined according to guidelines issued by the Department of Agriculture, Uttar Pradesh, from time to time.
27	Papar, aam papar, kachri made of rice, sewaiya, mungauri and bari including soyabean mungauri and soyabean bari.
28	Prasad, bhog or mahabhog, panchamrit, misri, batasa, vibhuti sold by religious institutions; batasha, illaichidana, gatta, kampat; charas; bura, Kuliya made of khandsari sugar.
29	Non-judicial stamp paper sold by Govt. Treasuries, Postal items like envelope, postcard etc. sold by Govt. rupee note when sold to the Reserve Bank of India & Cheque, loose or in the book form.
30	Raw wool including animal hair; bicycles, tricycles, cycle rickshaws & parts, components, accessories, tyres & tubes thereof.
31	Semen including Frozen semen: bones, horns and hooves.
32	Slate and slate pencils; takthi; Chalk stick and chalk powder; blackboard, jharan (duster).
33	Silk worm laying cocoon & raw silk
34	All seeds including seeds of oil seeds.
35	Tender green coconut; coconut containing water.
36	Bun, rusk, bread excluding pizza bread: Atta, Maida,Suji, Besa including Besan made of Pea: Food items supplied under Mid Day Meal Scheme; Gur, Jaggery & edible variety of rub gur; khandsari; Porridge; beehive; Sugar as defined in section 14 of the Central Sales Tax Act, 1956; Unbranded Honey.
37	Salt (branded or otherwise); Kala Namak; sendha namak
38	Water other than aerated, mineral, distilled, medicinal ionic, battery, de-mineralised and water sold in sealed container
39	Items covered by PDS (except Kerosene).
40	Sacred thread, (commonly known as Yagyopavit), wooden kharaun.
41	Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti; hawan samgri including dhup agarbatti. sambrani or lohbana; rudraksh, rudraksh mala, tulsi kanthi mala; gulab jal and kewrajal.
	GOODS OF LOCAL IMPORTACE
42	Chikan Products and Benarasi silk sarees, Kalavattu, Embroidary or Zari articles that is to say: lachaka, thapa, gokharu, Imi, zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia, gizai including their cutting, waste and garlands of Zari
43	Kite, manja & charkhi used for flying kites ; bans ki tilli (Fatti)
44	Kirpan; religious pictures not for use as calendar
45	Muddhas made of sarkanda, phool bahari jhadoo and Unbranded broomsticks; juna used for cleaning.
46	Puffed rice commonly known as Poha Murmura and lai; Muri; flattened or beaten rice commonly known as Chiwra; parched rice commonly known as khoi parched paddy or rice coated with sugar or gur commonly known as Murki; and Sattu
47	Handmade glass phials of capacity not more than 25 ml. manufactured by himself
48	Handloom durries; handwoven tat-patti, gudri; Hand made woolen and hand made silk carpets and Hand made papers; Gamcha, unstiched bed sheets and khesh.
49	Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture; marble idols with maximum retail price of rupees six hundred on condition that such marble idols are manufactured without using electrical energy; Marble handicraft goods; koramal; wood carving ; Brushes which are used for painting and varnishing
50	Leaf plates and cups excluding pressed or stitched
51	Wooden toys; Lac and shellac including paseva, mulamma, button lac and kiri; sports goods excluding apparels and sports footwear, Physical Exercise and Fitness Equipment; stop clock.
52	All kinds of Footwear including hawai chappals and straps thereof with maximum retail price not exceeding rupees three hundred per pair provided that the maximum retail price is indelibly marked or embossed on the footwear itself
53	Motor/battery operated e-rickshaw distributed/for distribution under the state Government's scheme of free distribution of Motor/battery operated e-rickshaw to urban rickshaw pullers