THIRD SCHEDULE Omitted w.e.f 31st March, 2005
GOODS EXEMPTED FROM TAX UNDER SECTION 9
1. Aloe yarn and its products
2. Agreement forms (stamp embossed)
3. Artificial limbs and appliances
4. Bread and buns
5. Books, Journals, magazines and weeklies
6. Bed covers, teapoy covers, towels, napkins made of handloom cloths.
7. Candles
8. Cattle including sheep, rabbit, buffalo and pig.
9. Charkas including ambar charkas
10.Cloth woven on powerloom
11.(i) Cotton fabrics covered under heading numbers 52.07, 52.08, 52.09, 58.02, 58.03, 58.04, 59.01, 59.02, 59.03, 59.07, 60.01 and 60.02 of the Schedule to the Central Excise Tariff Act, 1985 (Central Act 5 of 1986);
(ii) Man made fabrics covered under heading numbers *[54.06, 54.07, 55.11, 55.12, 55.13 and 55.14 of the Schedule to the Central Excise Tariff Act, 1985 (Central Act 5 of 1986);
(iii) Woven fabrics of wool covered under heading number 58.01 of the Schedule to the Central Excise Tariff Act, 1985 (Central Act 5 of 1986);
excluding PVC cloth, rexin and water proof cloth on which duty is not levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957);
12. Cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place not falling under entry 40 of the first Schedule and when the turnover does not exceed Rs. 5 lakhs.
13. Copies of electoral rolls
14. Condoms and its advertisements and publicity materials
15. Copying sheets sold by Registration Department
16.Contraceptive pills and devices
17. Cow dung, wood ash, poultry manure, Green manure, compost, Town compost, Fish manure and Organic manure including neem cake and crushed neem fruit other than those specifically mentioned in the First Schedule.
Explanation.-The term 'Organic Manure' referred to in this entry shall mean only the manure produced or derived naturally from plants or animals or from both.
18. Dried fish and fresh fish
19. Earthern pots (country pots)
20. Eggs
21. Fresh fruits including pineapple
22.Flowers and flowering plants
23. Delete w.e.f. 1st April, 2004
24. Green or soaked husk, coconut fibre, coir and coir products other than Rubberised coir fibre foam
25. Green grass (Fodder)
26. Hand spun yarn
27. Handloom cloth and handloom readymade garments
28. Hand made paper handmade soap and handmade agarbathi.
29. Honey
30. Hosiery cloth sold in length
31. Human hair waste
32. Kaduka and kallummekkaya
32A. Kerosene lamp including petromax
33. Laterite stones, and fencing stones other than granite slabs, blocks and granite tiles
35. Life saving drugs namely all types of vaccines, sera, toxids, antitoxins, insulin injection, whole human blood and blood products injection whether used for human beings or animals and Cyclosporine
36. Mango stones and kernels
37. Marine products such as prawns, lobsters, crustaceans, mollusis, frogs, frog legs, cuttle fish, crabs other than those preserved and sold in air tight containers
38. Meat other than poultry meat and those coming under the First Schedule
38A.Money order forms
39. Nursery plants seedlings, suckers and other planting materials, including seeds used for raising crops
40. Oral dehydration salt
41. Paddy straw
42. Palmgur
43. Pappad un-branded and those sold under brand name which is not registered under the Trade and Merchandise Marks Act 1958
44. Plantain leaves and betal leaves
45. Plastic and glass bangles
46. Printed forms processes of courts
47. Public service commission application forms
47(A) Pulppaya and Thazhappaya.
48. Raw Tapioca and Tapioca chips
49. Readymade garments made out of handloom fabrics and Kadhi fabrics
50. Rice issued from Central or State Government depot for sale through fair price shops declared as such by the Government by notification in the gazette
51. Rubberised coir products other than fibre foam coming under entry in S.No.111 of the first Schedule
52. Salt unprocessed
52.A.Seeds certified by Government and faithfully labelled
53. Slate and slate pencils, instrument box, pencil, writing ink, black board, chalk, duster, rubber eraser, pencil sharpeners, dissection box.
54. Silk sarees and fabrics
56. Sugar covered under sub-heading numbers 1701.39 of the Schedule to the Central Excise Tariff Act 1985 (Central Act 5 of 1986);
57.Tobacco and its products covered under heading numbers 2401.90, 2403.11, 2403.12, 2403.13, 2403.14, 2403.15, 2403.19, 2404.10, 2404.20, 2404.31, 2404.39, 2404.40, 2404.50 and 2404.99 except unmanufactured tobacco on which duty is not levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957);
58. Toddy
Explanation:- "Toddy" means, the fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree, but shall not include juice drawn into receptacles freshly coated internally with lime or otherwise treated so as to prevent any fermentation.
59. Vegetables whether roots, green fruits or leaves used for human consumption including yam, potatoes, lime, sabola and tomatoes except their manufactured products.
Explanation:- The term vegetables shall not include any goods of the description specified in the First of Second Schedule.