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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - Scheudle HISTORY
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SCHEDULE I

(See section 16)

S.No. Description of goods Conditions and exceptions
(1) (2) (3)
1.

Agricultural implements manually operated or animal driven, that is to say-  
(1) Axes (2) Bill hooks (All kinds)  
(3) Bund former (4) Cane juice boiling pan
(5) Cart (6) Chaff cutters and parts thereof
(7) Clod crushers (8) Cultivators
(9) Dibbler (10) Ditcher
(11) Fertilizer/seed caster (12) Flame gun
(13) Groundnut decorticator (14) Harrows (all kinds)
(15) Hoe (all kinds) (16) Junor
17) Khurpi (18) Levelers and phawada
(19) Maize sheller (20) Manure spreaders
(21) Manure/seed screener/ cleaner (22) Mattock
(23) Mist blower (24) Mot (leather or iron bucket for drawing water from wells for irrigation)
(25) Mowers (26) Naresan cultivators
(27) Persian wheel and parts thereof (28) Pick axe (all kinds)
(29) Plank/Float (30) Planters  
(31) Plough (32) Plough points
(33) Plough share (34) Pruning and budding knives of all types
(35) Pulverisers (36) Reapers
(37) Ridgers (38) Ridges
(39) Rooters (40) Scieacters
(41) Scrapers (42) Seed drills
(43) Seed grader (44) Shears
(45) Sickles (46) Soil injectors
(47) Sprayers and dusters, sprayers cum dusters. (48) Sugarcane crusher
(49) Threshers (50) Transplanter
(51) Weeding instruments (52) Wheel barrow
(53) Winnowing fan/ winnower (54) Yoke
2. Aids and implements used by handicapped persons, that is to say-

(1)Artificial limbs

(2) Crutches

(3) Calipers

(4) Corrective shoes

(5) Various kinds of spinal braces

(6) Wheel chairs

(7) Denis brown splints

(8) Various kinds of splints

(9) Braille writer

(10) Braille shorthand writer

(11) Braille watch

(12) Braille writing frame

(13) Braille mathematical instruments

(14) Braille globes and maps (Geography)

(15) Braille thermometer

(16) Braille lactometer

(17) Braille barometer

(18) Hearing aid

(19) Tricycle (for use by handicapped persons)

(20) All kinds of two wheeler/ three wheeler motor vehicles and motor car having engine power upto 1000 cc specially designed and manufactured by the Original Equipment Manufacturer (OEM) Solely for own use by handicapped person.

 
3. Aquatic feed, poultry feed and cattle feed including feed supplements, concentrates and additives, grass, hay, straw, de-oiled cake including soyameal,cotton seed oil cake, mustard oil cake and Makka Khali.  
4. Betel leaves  
5. Books, periodicals, journals, maps, chart, globe, panchangs and almanacs  
6. Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gandhi Topi, garments and made-ups of khadi/ khaddar, cotton/polyester sliver and roving  
7. Charcoal  
8. Food grains ,cereals and pulses  
9. Condoms and contraceptives including contraceptive pills  
10. Cotton and silk yarn in hank  
11. Curd, lussi, butter milk and separated milk  
12. Earthenware including clay lamps made by Kumhars (potters) and earthen roffing tiles  
13. Electrical energy  
14. Firewood excluding casuarina and eucalyptus timber  
15. Fishnet and Fishnet fabrics  
15A. All kinds of Footwear/chappals and straps thereof When manufactured in the State of Madhya Pradesh and sale price (maximum retail price printed on the label) of which does not exceed rupees Two hundred and fifty.
16. Fresh milk and pasteurised milk  
17. Fresh plants, saplings and fresh flowers  
18. Fresh vegetables and fresh fruits including potato and onion and sugarcane  
19. Garlic and ginger excluding dried ginger  
19A. Singhada  
20. All kinds of bangles excluding those made of ivory or precious metals  
21. Human blood and human blood plasma  
22. Indigenous handmade musical instruments, handmade soap, handmade paper and handmade dantmanjan  
23. Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aluminium.  
23A Lac and shellac  
24. Meat, fish, prawn, and other aquatic products (when not cured or frozen), eggs, livestock, animal hair and fish/prawn/shrimp seeds  
25. National Flag.  
25A. Niwars.  
26. Organic manure including dung (Gober) and products of dung, and bio fertiliser  
27. Cartridge paper, non-judicial and judicial stamps of all types used for payment of stamp duty or court fees 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) and philatelic stamps.  
28. Raw wool and wool tops  
29. Semen including frozen semen  
30. Cocoons of all types including silk worm laying and raw silk  
31. Slate, slate pencils and chalk sticks  
32. Coconut including Tender green coconut  
33. Toddy, Neera and arak  
34. All types of bread  
35. Salt  
36.
Water, other than -

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

(ii) water sold in sealed container

 
37. All certified or truthfully treated seeds.  
38. Papad, handmade and unbranded badi.  
39. Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal  
40 Bamboo matting  
41 Muddhas made of sarkanda, phool buhari jhadoo  
42 Leaf plates and cups-pressed or stitched  
43 Poha, murmura and lai  
44 Husk of oil seeds, grains and pulses, and bran of cereals  
45 Handicraft and incense sticks commonly known as agarbatti, dhupkathi or dhupbatti, hawan samagri including lobhan and gugal  
46 Flour, atta, maida, suji, besan, rawa, daliya and chuni  
47. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955).  
48. Fabrics specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance Act), 1957 (No. 58 of 1957) as it stood prior to the date on which the Finance Act, 2011 (No. 8 of 2011) came into force, towel (sale price of which does not exceed rupees one hundred), gamachha, chadar, quilt cover, bed cover, handkerchief and unbranded pillow covers.  
49. Sugar specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance Act), 1957 (No. 58 of 1957) as it stood prior to the date on which the Finance Act, 2011 (No. 8 of 2011) came into force, khandsari, gur, jaggery and edible variety of rab gur  
50. Omitted.  
51 Ygyopavit or janeu  
52 Kite  
53 Sabai grass and it's rope.  
54 Canteen stores when sold by Canteen Stores Department to serving military personnel and ex-servicemen directly or through Regimental or Unit run canteens and their sale price does not exceed the price fixed by the Quarter Master General of India  
55 Animal Shoe nails  
56 Basket made of Bamboo  
57 Camphor  
58 Cooked Dalia  
58A Cooked food prepared and sold by a registered dealer as may be notified by the State Government or Self Help Groups, and distributed in anganwadis, or supplied as mid day meal in schools.  
59 Cow-urine and its products  
60 Edible gum  
61 Ghamela, Tasla and Tagadi made of iron and Steel  
62 Handmade candles  
63 Haath Ka kada (retail price of which does not exceed Rupees Five hundred)  
64 kerosene lantern, kerosene lamp, kerosene chimney and parts thereof  
65 Kirpan  
66 Misri, batasha  
67 Parched/roasted/fried grams  
68 Prasad, bhog or maha bhog given by religious institutions  
69 Religious pictures not for use as calender  
70 Sattu, murmura (ready to eat food) and panjiri  
71 Renewable energy devices or equipments, including their parts, that is to say -

1. Flat plate solar collectors

2. Concentrating and pipe type solar collectors

3. Solar cookers

4. Solar water heaters

5. Solar crop driers and systems

6. Solar air / gas / fluid heating system

7. Solar refrigeration, cold storages and air conditioning system

8. Solar stills and desalination systems

9. Solar pumps based on solar thermal and solar photo-voltaic conversion

10. Solar power generating system

11. Solar photo-voltaic modules and panels for water pumping and other applications

12. Windmills and any specially designed devices which run on windmills

13. Any special devices including electricity generators and pumps running on wind energy

14. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilising energy from bio-gas

15. Agricultural and municipal waste conversion devices producing energy from bio mass

16. Equipments for utilising ocean waves

17. Hydrams or hydraulic ram or similar other devices using energy derived from flowing or stored up water

18. Solar cells

19. Solar lanterns and lamps

 
72 Sprinklers and equipments used in drip irrigation (other than pipe and motor)  
73 Tatpatti  
74 Umbrella and parts thereof  
75 Unbranded broomsticks  
76 Goods Specified in Schedule II

 When the goods are sold by the Madhya Pradesh State Electricity Board or any one of the companies, that is Madhya Pradesh Power Generating Company Limited, Madhya Pradesh Power Transmission Company Limited, Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited, Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited and Madhya Pradesh Paschim KshetraVidyut Vitaran Company Limited, to any one of the said companies
77 Atta chakki and its parts including pat  
78 Bagasse  
79 Feeding bottles and nipples  
80 Kerosene wick stove and kerosene pressure stove  
81 Raw potato chips, sewain and finger (made by small industries).  
82 Sabudana  
83 Wet dates  
84 Isabgol  
85 Products of Research and Training Institutes

When sold by the Research and Training Institutes and total annual turnover of such products is less than rupees twenty five lacs.
86. Fuel made from solid waste procured from any Local Self Government Body.  
87. Panchamritam, namakatti and vibhuti.  
88. Recharge voucher for pre-payment of cellular phone talk-time and service charges.