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Schedule I
(See section 16)
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S.No.
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Description of goods
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Conditions and exceptions
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(1)
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(2)
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(3)
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1.
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Agricultural implements manually operated or animal driven, that is to say-
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1. Axes
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2. Bill hooks (All kinds)
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3. Bund former
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4. Cane juice boiling pan
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5. Cart
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6. Chaff cutters and parts thereof
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7. Clod crushers
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8. Cultivators
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9. Dibbler
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10. Ditcher
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11. Fertilizer/seed caster
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12. Flame gun
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13. Groundnut decorticator
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14. Harrows (all kinds)
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15. Hoe (all kinds)
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16. Junor
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17. Khurpi
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18. Levelers
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19. Maize sheller
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20. Manure spreaders
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21. Manure/seed screener/ cleaner
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22. Mattock
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23. Mist blower
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24. Mot (leather or iron bucket for drawing water from wells for irrigation)
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25. Mowers
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26. Nareresan cultivaors
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27. Persian wheel and parts thereof
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28. Pick axe (all kinds)
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29. Plank/Float
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30 .Planters
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31. Plough
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32. Plough points
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33. Plough share
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34. Prunning and budding knives of all types
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35. Pulverisers
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36. Reapers
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37. Ridgers
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38. Ridges
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39. Rooters
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40. Scieacters
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41. Scrapers
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42. Seed drills
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43. Seed grader
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44 . Shears
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45. Sickles
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46. Soil injectors
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47. Sprayers and dusters, sprayers cum dusters.
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48. Sugarcane crusher
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49. Threshers
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50. Transplanter
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51. Weeding instruments
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52. Wheel barrow
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53. Winnowing fan/ winnower
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54. Yoke
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2.
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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
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3.
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Aquatic feed, poultry feed and cattle feed including grass, hay,straw, cotton seed oil cake.
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4.
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Betel leaves
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5.
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Books, periodicals, journals, panchangs and almanacs
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6.
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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 and Gandhi Topi
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7.
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Charcoal
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8.
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Food grains and cereals, excluding pulses
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9.
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Condoms and contraceptives including contraceptive pills
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10.
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Cotton and silk yarn in hank
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11.
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Curd, lussi, butter milk and separated milk
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12.
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Earthenware made by kumhars (potters)
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13.
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Electrical energy
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14.
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Firewood
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15.
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Fishnet and Fishnet fabrics
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16.
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Fresh milk and pasteurised milk
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17.
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Fresh plants, saplings and fresh flowers
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18.
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Fresh vegetables and fresh fruits including potato and onion
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19.
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Garlic and ginger excluding dried ginger
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20.
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All kinds of bangles excluding those made of ivory or precious metals
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21.
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Human blood, human blood plasma,
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22.
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Indigenous handmade musical instruments
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23.
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Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aluminium.
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24.
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Meat, fish, prawn, and other aquatic products (fresh or chilled), eggs, livestock, animal hair and fish seed
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25.
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National Flag
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26.
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Organic manure including dung (Gober) and products of dung, and bio fertiliser
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27.
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Cartridge paper, 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) and philatelic stamps.
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28.
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Raw wool
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29.
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Semen including frozen semen
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30.
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Cocoons of all types including silk worm laying and raw silk
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31.
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Slate, slate pencils and chalk sticks
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32.
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Tender green coconut
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33.
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Toddy, Neera and arak
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34.
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All types of bread
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35.
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Unprocessed and unbranded salt
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36.
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Water, other than –
(i) aerated, mineral, distilled, medicinal,
ionic, battery, de-miniralised water, and
(ii) water sold in sealed container
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37.
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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
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38.
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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).
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39.
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Mat locally known as madur, madurkathi or cyperus
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40.
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Bamboo matting
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41.
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Muddhas made of sarkanda, phool bahari jhadoo
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42.
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Leaf plates and cups-pressed or stitched
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43.
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Poha, murmura and lai
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44.
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Husk of oil seeds, grains and pulses, and bran of cereals
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45.
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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).
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46.
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Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)
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47.
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Sugar on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)
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48.
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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)
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