Microsoft word - sch1.doc

Agricultural implements, manually operated or animal driven Aids and Implements used by handicapped persons Aquatic feed, poultry feed and cattle feed including grass, hay and straw, *[husk and bran of cereals and pulses, supplements, concentrated and additives of such feed and de-oiled cakes, but excluding (i) other oil cakes and (ii) rice bran]. Betel leaves and betel nuts (excluding* supari and betel nuts substituted in place of “excluding” w.e.f. 06.07.2006. Charakha and Amber Charakha handlooms and handlooms Coarse grains other than paddy, rice and wheat Curd, lussi, butter milk and separated milk Fresh milk and pasteurized milk excluding UHT milk Fresh flowers, fresh plants, saplings and seedlings including Fresh vegetables and fruits other than potato, onion, garlic, ‘ginger’ is deleted w.e.f. 06.07.06. Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and Non-judicial stamp paper 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 Salt whether processed or unprocessed and whether branded (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water and i)*deleted w.e.f. 29.07.2005 **included w.e.f. 29.07.2005 ii) Modified w.e.f. 05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10. Prior to this the sl.36 read as “Sugar *and khandsari (**when subjected to Additional Duties of Excise)” 37. Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, *deleted w.e.e.f 05.04.2007 vide Notification No. FTX.55/05/Pt-III/38 Endi, muga, pat, and silk yarn and endi, muga cocoons Indigenous handicraft items *manufactured in the State as vide Notification No. FTX.55/05/Pt-II/22 dated 08.08.2005 *Underlined portion inserted w.e.f. 16.10.08 Audio cassettes in regional language of Assam Exercise book, graph book and laboratory note book Volleyball and football *(Sports goods excluding apparels and Vegetable oils, vanaspati or vegetable ghee and other edible oils When Cereals and pulses sold to the Deputy Commissioner and Sub- Exemption connection with the PDS namely, APL,BPL, Antodaya, SGRY Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as akhoi, parched paddy or rice coated with sugar or gur commonly known as murki. Rum sold to defence personnel in Defence Service Canteens. allowed on condition that rum is sold to defence personnel strictly for personal consumption. Garments, goods and made-ups, manufactured in a Khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956) Tyres & tubes used for bicycle, tricycle, rickshaw and wheel Globe, maps, geometry boxes, pencils, sharpeners and erasers. Anti-malaria drugs, namely, chlroquine group, quinine group, sulfadoxine group, artesunate group whether in solution or in powder or in table or in capsule form. Onion, garlic and other dried vegetables

Source: http://www.aegcl.co.in/List%20Of%20VAT%20Exempted%20Items%20(Schedule%201).pdf