Himachal Pradesh Entry Tax Act - Schedule
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Body

SCHEDULE- I

(See sections 2 and 3)

Sl. No.	Goods	Conditions of exemption
1	2	3
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 is 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, wheat bran, Additives & Deoiled cakes.	-
5	Articles made of bamboo-wood used for agricultural purposes.	-
6	Baan.	-
7	Bangles of all types (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.	-
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	Goods sold to the serving military personnel and ex-servicemen by the Canteen Store Department direct.	-
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 oil seeds	-
49	Semen including frozen semen.	-
50	Silk worm laying cocoon and raw silk.	-
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.	Newsprint, printing material, plates & machinery and ink used for printing of newspapers.	-