MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - SCHEDULE
-

Body

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
1A.	Rotavator.
1B.	(1) Thresher, (2) Leveller (3) Scraper (4) Cultivator (5) Plough (6) Maize Sheller (7) Potato Planter (8) Maize Planter (9) Potato Digger (10) Groundnut Digger (11) Seed Drills (12) Seed Caster (13) Fertilizer Caster (14) Reaper (15) Sugarcane Cutter (16) Sugarcane Planter (17) Post Hole Digger (18) Harrow (19) Bund Former (20) Ridger (21) Cage Wheel (22) Paddy Puddler (23) Chaff Cutter (24) Power Tiller (25) Seed Grader and Seed Grader Machine (26) Harvester (27) Paddy Transplanter (28) Sprayer (29) Duster (30) Seed Broadcaster (31) Fertilizer Broadcaster (32) Winnower (33) Pruning Equipment (34) Bailer 35. Laser land leveler 36. Seed cum fertilizer drill 37. Reaper cum binder and straw reaper 38. Rake and shredder
2.	Aids and implements used by Divyang 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 Divyang) (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 Divyang.
3.	Aquatic feed, poultry feed and cattle feed including feed supplements, concentrates and additives, grass, hay, straw,(other than the goods specified in Schedule II).
4.	Betel leaves
4A.	Bicycles sale price (maximum retail price) of which does not exceed Rupees Ten Thousand, tricycles, cycle rickshaws and parts (including tyres and tubes) and accessories thereof;
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
13A.	Electrical energy Meters		When provided by the Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited or Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited or Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited or any distribution iicensee or distribution franchisee or any other person by whatever name called, authorised to distribute electricity under the provisions of the Electricity Act, 2003 (36 of 2003), in the State of Madhya Pradesh, to the customers and rent or other valuable consideration by whatever name called charged for.";
13B.	Exercise books, graph books, drawing books and laboratory books
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 Five hundred.
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 and human blood components.
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	Liquor		(i) when sold by a dealer, who holds F.C.L.1/F.C.L.2/F.C.L. 1A/F.C L. 2A/FLAPC license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder; or

			(ii) when sold by a dealer who holds R.W.S.1 license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder, subject to the condition that such liquor is purchased by him from holder of B-3A license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder, after payment of tax under section 9 of Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) ; or
			(iii) when sold by a dealer who holds R.W.S.2 license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made there under, subject to the condition that such liquor is purchased by him after payment of tax under section 9 of Madhya Pradesh VAT Act, 2002 (No. 20 of 2002).
47-A	Heritage liquor, as declared by the State Government under Section 4 of the Madhya Pradesh Excise Act, 1915.		When sold in the State of Madhya Pradesh by the manufacturer or by any person holding the appropriate license issued under the Madhya Pradesh Excise Act,1915 and the Rules made there under and such liquor is sold within a period of one year from the date of commencement of production of liquor by the manufacturer, as certified by the Excise Commissioner of Madhya Pradesh."
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 (i) 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 When sold by Central Police Canteen for Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal to serving personnel and ex-servicemen of Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal directly or through subsidiary canteens and their sale price dose not exceed the price fixed by the Central Administrative Committee (CAC).
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 or plastic
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
66 A.	Neemuch Stones
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	Parts and accessories (other than motor) specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and the drip system (but not used for ordinary works as carriage pipes)
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.
89.	Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of God and Goddess (other than those made of gold, silver and other noble metals)
90.	Bio-insecticides and bio-pesticides.
91.	Dry ber and ber powder.
92.	All kinds of electric/battery run two wheelers, car and rickshaw.
93.	Milking, machine.
94.	Bags and envelops made of biodegradable material
95.	P.O.S. Machine