DEMO|

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

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
(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

 
3. Aquatic feed, poultry feed and cattle feed including feed supplements, concentrates and additives, grass, hay, straw, de-oiled cake including soyameal and cotton seed oil cake  
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)  
13. Electrical energy  
14. Firewood excluding casuarina and eucalyptus timber  
15. Fishnet and Fishnet fabrics  
16. Fresh milk and pasteurised milk  
17. Fresh plants, saplings and fresh flowers  
18. Fresh vegetables and fresh fruits including potato and onion  
19. Garlic and ginger excluding dried ginger  
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  
23. Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aluminium.  
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  
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  
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. 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. Seeds of vegetables, grass and flowers other than methi, dhania and the seeds which are covered by the term "oil seeds" as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).  
38. Papad, badi (made of pulses)  
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 Handicrafts  
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 on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)  
49. Sugar on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986), khandsari, gur, jaggery and edible variety of rab gur  
50. Tobacco manufactured or unmanufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)  
51 Ygyopavit or janeu  
52 Kite  
53 Sabai grass and it's rope.