Schedule A List of tax free goods

Sr. No.

Name of Commodity

1.     

Agricultural implements as per detail given below:-

(A)  Ordinary Agricultural Implements                                                                              

(1)           Hand Hoe or Khurpa

(2)          Sickle

(3)           Spade

(4)          Baguri

(5)          Hand-wheel Hoe

(6)          Horticultural tools like budding , grafting knife, secateur, pruning shear or hook , hedge shear, sprinkler, rake.

(7)          Sprayer, duster and sprayer-cum-duster

(8)          Soil injector

(9)          Jandra

(10)       Wheel borrow

(11)       Winnowing fan  or winnower

(12)       Dibbler

(13)       Gandasa

(14)       Puddler

(15)       Fertilizer seed broadcaster

(16)       Maize sheller

(17)       Ground-nut decorticator

(18)       Manure or seed screen

(19)       Flame Gun

(20)       Seed grader

(21)       Hand driven chaff-cutter

(22)       Tasla

(23)       Tangli

b.               Animal Driven Agricultural  Implements

(1)          Yoke

(2)          Plough

(3)          Harrow and its following parts:-

i.    Harrow frame

ii.    Harrow spool

iii.    Harrow axle

iv.    Harrow scrappers

v.    Harrow draw bar

vi.    Harrow draw bar ‘U’

vii.    Harrow clamp

viii.    Harrow handle

ix.    Harrow clutch

x.    Harrow pathala

(4)           Cultivator or Triphali

(5)          Seed drill, fertilizer drill, seed cum fertilizer drill

(6)          Planter

(7)          Plank or float

(8)          Leveller or scoop

(9)          Ridger

(10)       Ditcher

(11)       Bund former

(12)       Thrasher or Palla

(13)       Transplanter

(14)       Chaff-cutter

(15)       Persian wheel and bucket chain or washer chain

(16)       Cart and its following parts:-

      (i)       ADV rims

      (ii)       ADV axle

(ii)  Draw bar

(iii) Hook 

(17)   Reaper

(18)   Mower

(19)   Sugar-cane crusher

(20)   Cane juice boiling pan and grater

( 21)   Roller

(c)      Camel drawn cart

(D) Tractor driven Agricultural Implements

(1)     Plough and its following parts:-

   (i)                                                       Mould board  Plough assembly

   (ii)                                                       Disc Plough covers

   (iii)                                                       Disc Plough hubs

  (iv)                                                       Disc Plough wheels

    (v)                                                       Disc Plough shoes

    (vi)                                                       Disc Plough bracket cap

   (vii)                                                       Disc P lough bracket

   (viii)                                                       Disc Plough assembly scrapper

     (ix)                                                       Disc Plough bracket scrapper

      (x)                                                       Disc Plough bracket furrow wheel

      (xi)                                                       Disc Plough assembly exle

      (xii)                                                       Disc Plough spring cap

     (xiii)                                                       Disc Plough assembly spindle and dust cap

      (xiv)                                                       Disc Plough furrow wheel

(2)       Harrow and its following parts:-

        (i)                                                                            Harrow frame

       (ii)                                                                            Harrow spool

        (iii)                                                                            Harrow bush

         (iv)                                                                           Harrow C.I. nut and chunk nut

          (v)                                                                           Harrow hub

          (vi)                                                                           Harrow axle

         (vii)                                                                           Harrow nipple bolt

          (viii)                                                                           Harrow   lock patti

           (ix)                                                                           Harrow scrapper

          (x)                                                                           Harrow draw bar

           (xi)                                                                           Harrow draw bur “U”

           (xii)                                                                           Harrow  clamp

           (xiii)                                                                           Harrow handle

           (xiv)                                                                           Harrow clutch

            (xv)                                                                           Harrow pantals

(3)       Cultivators or tiller and its following parts

                (i)                                                                             Tiller tyne assembly

               (ii)                                                                             Tiller tyne

             (iii)                                                                             Tiller spring

             (iv)                                                                             Tiller shovel/phalla

              (v)                                                                             Tiller Pin

             (vi)                                                                             Tiller anchor pin

            (vii)                                                                             Tiller toggle assembly

           (viii)                                                                             Tiller Link Pin

             (ix)                                                                             Tiller tyne stop

               (x)                                                                             Tiller assembly tool bar

             (xi)                                                                             Tiller 3 point linkage

            (xii)                                                                             Tiller twist patti

           (xiii)                                                                             Tiller angle bracket

           (xiv)                                                                             Tiller frame front and rear

(4)      Seed Drill, fertilizer drill or see-cum-fertilizer drill an its following parts:-

                (i)         Seed drill tyne

               (ii)          Seed drill shovel/ phalla

             (iii)          Seed drill grari

             (iv)          Seed drill feeder (pistol)

               (v)           Seed drill spout

             (vi)            Seed drill hopper assembly

            (vii)              Seed drill ground wheel

(5)      Fertilizer broadcaster

(6)      Planter

(7)      Plank or float

(8)      Leveller or scoop and its following parts:-

                (i)                                                                             Levellef frame assembly

               (ii)                                                                             Leveller blade

             (iii)                                                                             Leveller main frame

(9)      Bound former

(10)    Ridger and its following parts:-

                (i)         Ridger tyne

               (ii)         Ridger shoes

             (iii)         Ridger shovels/phalla

(11)    Trailer and its following parts:-

                (i)         ADV Rims

               (ii)         ADV Axles

             (iii)         Trailer draw bar

             (iv)         Trailer hook

(12)      Puddler

(13)      Ditcher

(14)      Cage wheel

(15)      Sprayer, duster or sprayer-cum-duster

(16)      Roller

(17)      Hoe, rotary hoe or rotovator

(18)     Reaper or mower, harvester

(19)     Potato harvester or spinner

(20)     Groundnut digger shaker

(21)     Transplanter

(E)     Power implements

(1)      Thrasher and its following parts;-

                    (i)     Thrasher weight wheels

                   (ii)    Thrasher jali

                  (iii)     Thrasher sieve set      

                  (iv)   Thrasher ‘U’ clamp and beater

                   (v)  Thrasher rotor

                  (vi)  Thrasher    

(2)                 Chaff cutter

(3)                  Maizer sheller

(4)                Groundnut decorticator

(5)                Seed grader

(6)                Winnower

(7)                Seed treater

(8)                Power sprayer or duster

(9)                Poultry feed grinder and mixer

(10)               Transplanter

2.     

Aids and implements used by handicapped persons

3.     

All types of bangles excluding those made of precious metals

4.     

Aquatic feed, poultry and cattle feed including feed supplements, grass, hay and straw

5.     

Betel leaves

6.     

Books, periodicals and journals including maps, charts and globes

7.     

Bread

8.     

Charcoal

9.     

Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi

10.  

Coarse grains other than paddy, rice and wheat

11.  

Condoms and contraceptives

12.  

Crudely tanned leather and desi jutties made thereof

13.  

Curd, Lassi, butter milk

14.  

Earthen pots

15.  

Electrical energy

16.  

Fertilizers including bio-fertilizers and organic fertilizers, gypsum, pesticides, weedicides, insecticides and fungicides but excluding Mosquito repellants toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides,  phenyl and similar other products.

17.  

Firewood except casurina and  eucalyptus timber

18.  

Fishnet, fishnet fabrics and fish seeds.

19.  

Fresh milk, pasteurized milk and separated milk other than covered by Entry 55 of Schedule B

20.  

Fresh plants, saplings and fresh flowers

21.  

Fresh vegetables and fruits

22.  

Garlic and ginger

23.  

Green Tea

24.  

Goods taken under customs bond for re-export  after manufacturing or otherwise.

25.  

Gur and jaggery

26.  

Hawan Samagri

27.  

Human blood alongwith  its components like platelets, red blood corpulscles (RBC), plasma, anti hemophilic factors, albumin and gamma golobulin.

28.  

Husk of pulses

29.  

Indigenous handmade musical instruments

30.  

Khadi garments, Khadi goods and made ups

31.  

Kirpan

32.  

Kumkum, bindi, alta and sindhoor

33.  

Liquor  sold against licenses L-1A, L-2, L-2A, L-2B, L-3, L-3A,L-4,L-4A, L-5, L-5A, L-5B, L-5C, L-9,L-12A,L-12C, L-13, L-13A, L-14, L-14A, L-14AA or/ and L-14B  issued under Punjab Excise Act, 1914:  Provided that VAT has been paid in the State of Punjab.

34.  

Meat, fish, prawn, and other aquatic products when not cured or frozen, eggs, livestock and animal hair

35.  

Misri, Patasha, Fullian, Makhana and Chirbara

36.  

National flag

37.  

Non-branded Atta , Maida, Suzi and Besan.

38.  

Non-judicial stamp paper sold by Government Treasuries; postal items like envelope and post card sold by Government; rupee note, when sold to the Reserve Bank of India and cheques either in loose or book form

39.  

Organic manure

40.  

Pappad and warian

41.  

Rakhi

42.  

Raw wool and its waste

43.  

Omitted

44.  

Salt of all kinds including processed and branded salts

45.  

Seeds of all kinds except oil seeds

46.  

Semen including frozen semen

47.  

Silk worm laying cocoon and raw silk and its waste

48.  

Slate and slate pencils and chalks

49.  

Omitted.

50.  

Sweetmeats (Halwai goods only)

51.  

Tender green coconut

52.  

Textile fabric 

53.  

Omitted.

54.  

Toddy, Neera and Arak

55.  

Wan made of jute, munj & sarkanda

56.  

Water other than aerated, mineral, distilled, medicinal, tonic, battery, de-mineralised water  and water sold in sealed container

57.  

Wheat bran

58.  

Lotteries  

59.  

Blankets other than referred to in entry No. 5 of Schedule 'B' and shawls.

60.  

Reori, gajakas, misri, candi or cooza golies, boora, marunda, ilachi dana, murmure and rice layee

61.  

Animal shoe nails

62.  

Gold  and gold plated nose pins

63.  

Kara, wooden kanga and Gatra for kirpan

64.  

Raw Hide & Skin

65.  

Omitted

66.  

Omitted.

67.  

Incense sticks commonly known as agarbati, dhupkati or dhupbati.

68.  

Sales of raw materials and consumable made to the management of Takhat  Sri Kesgarh Sahib, Anandpur Sahb, District Ropar and Takhat Sri Damdama Sahib (including Gurdwara Sri Masatuana Sahib), Talwandi Sabo, District Bathinda and Sri Devi Talab Mandir, Jalandhar against a Certificate duly filled and signed by the competent authority.

69.  

Sales of raw materials and  consumables made to the management of Shri Durgiana Committee, Amritsar againt a certificate duly filled and signed by the competent authority.

70.  

Snuff (Naswar)

71.  

Mehandi (Heena)

72.  

Sales of raw  material and consumable made to the management of Shri Harmindir Sahib and Sri Darbar Sahib,  Amritsar against a certificate  duly filled and signed by the competent authority.   

73.  

Sales of all the inputs including steel, cement, bricks, wood, electrical and sanitary fittings used for construction of houses which shall be allotted  free of cost  to the weaker sections of the society including the scheduled castes against  a certificate duly filled and signed  by the competent authority in the following four  village of district Muktsar :

1.    Sikhwala

2.    Tarmala

3.    Panjawa

4.    Gaggar

74.  

Sale of material worth Rs.2,87,50,000/- to be used in the construction only, made to M/s Kuka Martyrs Memorial Trust, Malerkotla for the construction of Namdhari Meditation  Hall at Malerkotla, District Sangrur, subject to the production of certificate duly filled in and signed by Authorized Signatory of the Trust and countersigned by the Designated Officer of the Department.

75.  

Sales made by Border Security Force Canteen of Jalandhar to serving Border Security  Force personnel directly on purchases made only from Punjab .

76.  

Sales of raw materials and  consumables made to the management of Ek Onkar Charitable  Trust Seechewal, District Jalandhar against a certificate duly filled and signed by the competent authority.

77.  

Rice husk, rice bran, de-oiled rice bran and phack.

78.  

Nakku and kinki

79.  

Sales of raw material and consumables made to the management of  All India Pingalwara Charitable Society (Regd.) Amritsar against a certificate duly filled and signed by the competent authority.

80.  

Sugar including khandsari.