THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 SCHEDULE
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Body

SCHEDULE 'B'

(See section 9)

GOODS EXEMPTED FROM TAX

Sr. No.	Goods	Conditions of exemption
1.	Agricultural implements manually operated or animal driven.	-
2.	Agriculture or horticulture produce, including herbs or saplings of trees sold by person or a member of his family, grown by himself or grown on any land in which he has an interest whether as owner or usufructuary mortgagee, tenant or otherwise.	-
3.	Aids and implements used by handicapped persons.	-
4.	Animal feed and feed supplements namely processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including grass, hay and straw, husk of pulses and wheat, Additives and Deoiled cakes.	-
5.	Articles made of bamboo-wood used for agricultural purposes.	-
6.	Baan.	-
7.	Bangles of all type (except those made of precious metals)	-
8.	Books, periodicals and journals including maps, charts & Globe.	-
9	Bread	-
10	Charcoal	-
11.	Charkha, Ambar Charkha; handlooms, Himachali handloom articles, Himachali handloom shawls including 'Loi' & Pattu', caps and handspun yarn, and Gandhi Topi.	-
12.	Chemical fertilizers and chemical fertilizer mixtures; Bio fertilizers & micronutrients, plant regulators and plant growth nutrients.
13.	Coarse grains other than paddy, rice and wheat.	-
14.	Condoms and contraceptives.	-
15.	Cotton yarn in hank and silk yarn in hank.	-
16.	Curd, lassi, butter milk and separated milk.	-
17.	Earthen wares (unglazed).	-
18.	Electric Energy.	-
18-A	Energy Efficient Chullahs certified by the Energy & Resources Institute(TERI) or approved by the Ministry of New & Renewable Energy(MNRE)
18-B.	Electric vehicles for a period of five years (effective from the date of publication of Notification No. EXN-F(10)-5/2015 dated 01/10 /2016)
19.	Fire wood	When Sold for domestic use
20.	Fishnet, fish fabrics and fish seeds.	-
21.	Foodgrains supplied free of cost by the Government of India. Targeted P.D.S.(B.P.L.),Antodya Anna Yojna & Annapurna Yojna.	-
22.	Fresh fruits.	-
23.	Fresh milk and pasteurised milk.	-
24.	Fresh plants, sapling and fresh flowers.	-
25.	Fresh vegetables.	-
26.	Garlic, ginger, green chillies, onions, potatoes, sweet potatoes, tapioca and their seeds.	-
27.	Omitted w.e.f. 01-09-2013
28.	Goods taken under customs bond for re-export after manufacturing or otherwise
29.	Graphite pencils, writing chalk, Writing Slate & Slate Pencils, crayons, sketch, pens, drawing colour eraser, sharpener, footrules, geometry boxes, ink tablets, exercise and drawing books of the type used in schools and takhties used by students.	-
30	Gur & Jaggery
31	Hawan Samagri
32.	Human blood and blood plasma.	-
33.	Indigenous handmade musical instruments.	-
34	Kerosene oil sold through Public Distribution System.
35	Khadi Garments & madeups
36	Kirpan
37	Kumkum, bindi, alta and sindur.	-
38.	Leaf plates and leaf-cups (when not compressed).
39.	Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and live stock and animal hair.	Except when sold in sealed containers
40	Misri, Patasha, Fullian, Makhana and Chirbara
41.	National flag.	-
42.	Non-Judicial stamp paper sold by Government Treasuries; postal items like envelope, postcard etc. sold by Government; rupee note when sold to the Reserve Bank of India and cheques, loose or in book form.	-
43.	Organic manure.	-
44	Papad
45	Rakhi
46.	Raw wool.	-
47	Salt	-
48.	Seeds of all kinds except oilseeds.
49.	Semen including frozen semen.	-
50.	Silk worm laying cocoon and raw silk.	-
50-A	Sim cards
50-B.	Solar Cookers and Solar Lanterns.
51.	Tender green coconut.	-
52.	Water other than -	-
	(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water,
	and
	(ii) water sold in sealed container.
53.	The idols(statues) made of marbles for temples and places of worship by public at large