No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule.
| Sr. No. | Description of Goods |
| 1. | Agricultural implements manually operated or animal driven |
| 2. | Aids and implements used by handicapped of persons |
| 3. | Aquatic feed, poultry feed and cattle feed including grass, hay and straw |
| 4. | Betal leaves |
| 5. | Books, periodicals and journals |
| 6. | Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi. |
| 7. | Coarse grains other than paddy, rice and wheat |
| 8. | Condoms and contraceptives |
| 9. | Cotton and silk yarn in hanks |
| 10. | Earthen pot |
| 11. | Electrical energy |
| 12. | Fishnet and fishnet fabrics |
| 13. | Fresh milk and pasteurised milk |
| 14. | Fresh plants, saplings and fresh flowers |
| 15. | Fresh vegetables and fruits. |
| 16. | Garlic and ginger |
| 17. | Human blood and blood plasma |
| 18. | Kumkum, bindi, alta and sindur |
| 19. | Meat, fish, prawn and other aquatic products when not sold in sealed container and livestock and animal hair |
| 20. | National flag |
| 21. | Organic manure |
| 22. | Non judicial stamp paper sold by Government Treasuries, postal stamps, envelope, post card etc. sold by Government, rupee note when sold to the Reserve Bank Of India and cheques, loose or in book form |
| 23. | Raw wool |
| 24. | Semen including frozen semen |
| 25. | Silk worm laying, cocoon and raw silk |
| 26. | Slate and slate pencils |
| 27. | Tender green coconut |
| 28. | Toddy, Neera and Arak |
| 29. | Unprocessed and Unbranded salt |
| 30. | Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container |
| 31. | Equipments generating or utilizing renewable sources of energy as may be notified by the State Government |
