List of Exempted Goods
See Section 13 (1)
Aquatic feeds and suplements.
Appalam, Vadam and Vathal.
Artificial Limbs, shoes and such items used by physically handicapped person.
Agricultural implements manually operated or animal driven.
Aids & implements used by handicapped persons.
Animal feeds and suplements.
Animal shoenails.
Atta, Maida, Suji, Besan, wheat, flour, paddy, rice and pulses.
All bangles excluding those made of precious metal.
Beehive.
Betel leaves.
Books, periodicals and journals including maps, charts and globe.
Bread (Un-branded).
Cart driven by animals.
Charcoal.
Charkha, Amber Charkha.
Handlooms, Handloom fabrics and Gandhi Topi.
Chalk stick
Chicken products.
Cigarettes.
Coarse grains.
Condoms & Contraceptives.
Cotton & Silk yarn in hank.
Curd, Lassi, butter milk & saturated milk.
Earthen pot and clay lamps.
Electrical energy.
Firewood except Casurina and Eucalyptus timber.
Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.
Fresh milk and pasteurized milk.
Fresh plants, saplings and fresh flowers.
Fresh vegetables, including potatoes & fruits.
Gamosha.
Goods taken under customs bond for re-export after manufacturing or otherwise.
Handicrafts.
Human Blood & blood plasma.
Idols made of clay.
Indigenous handmade musical instruments.
Items covered by PDS .
Khadi garments /goods and made-ups.
Kites.
Kirpan.
Kumkum, Bindi, Alta & Sindur.
Mango stones and mango kernels.
Hatchable eggs and livestock, Fresh meat, fish, prawn, and other aquatics.
SCHEDULE – I