THE FIRST SCHEDULE
(See section 6)
List of Exempted Commodities
Sl. No. COMMODITY
1 01.04.2005 to 07.08.2005
Agricultural implements manually operated or animal driven.
08.08.2005
Manually operated or animal driven agricultural implements, their spare parts, components and accessories.
2 01.04.2005 to 13.03.2006
Aids and implements used by handicapped persons.
14.03.2006
Aids and implements used by handicapped persons, that is to say,
(i) Orthopedic or fracture appliances
(ii) Artificial joints and Artificial parts of the body
(iii) Frequency modulated hearing aid system used for hearing by handicapped persons
(iv) Parts and accessories of hearing aids
(v) Wheel chairs for invalids, whether or not mechanically propelled (including motorized) and their parts and accessories
(vi) Braille typewriters whether electric or non electric
(vii) Braille Paper
3 01.04.2005 to 10.05.2005
Aquatic feed, poultry feed and cattle feed including grass, hay and straw.
11.05.2005
Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.
4 01.04.2005
Betel leaves.
5 01.04.2005 to 10.05.2005
Books, periodicals, Newspapers and maps
11.05.2005
Books, periodicals and journals including maps, charts and globes.
6 01.04.2005
Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi.
7 01.04.2005
Charcoal.
8 01.04.2005
Coarse grains other than paddy, rice and wheat.
9 01.04.2005
Condoms and Contraceptives.
10 01.04.2005 to 10.05.2005
Cotton and silk yarn in hank
11.05.2005
Cotton and silk yarn in hank and cone.
11 01.04.2005
Curd, Lussi, butter milk and separated milk.
12 01.04.2005
Earthen pot.
13 01.04.2005
Electricity energy.
14 01.04.2005 to 10.05.2005
Firewood
11.05.2005
Fire wood except casurina and eucalyptus timber.
15 01.04.2005 to 10.05.2005
Fishnet and fishnet fabrics
11.05.2005
Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.
16 01.04.2005
Fresh milk and pasteurized milk.
17 01.04.2005
Fresh plants, saplings and fresh flowers.
18 01.04.2005
Fresh vegetables and fruits.
19 01.04.2005
Garlic and ginger.
20 01.04.2005 to 10.05.2005
Bangles made of shell, glass, lac or plastic
11.05.2005
All bangles except those made of precious metals.
21 01.04.2005 to 13.03.2006
Human Blood and blood plasma
14.03.2006
Blood including blood components
22 01.04.2005
Indigenous handmade musical instruments.
23 01.04.2005
Kumkum, bindi alta and sindur.
24 01.04.2005
Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair.
25 01.04.2005
National Flag.
26 01.04.2005
Organic manure
07.12.2011
Organic manure, fertilizer, bio-inputes like bio-fertilizer, micronutrients and plant growth promoters.
27 01.04.2005
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 in book form.
28 01.04.2005
Raw wool.
29 01.04.2005
Semen including frozen semen.
30 01.04.2005
Silk worm laying, cocoon and raw silk.
31 01.04.2005 to 20.06.2012
Slate and slate pencils, geometry boxes, colour boxes, crayons, pencil sharpners and empty pencil/geometry boxes.
21.06.2012
Slate and slate pencils, geometry boxes, colour boxes, crayons and pencil sharpners
32 01.04.2005
Tender green coconut.
33 01.04.2005
Toddy, Neera and Arak.
34 01.04.2005
Bread (branded or unbranded).
35 01.04.2005
Common Salt (Processed and Unprocessed) and sendha namak.
36 01.04.2005
Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and
(i) water sold in sealed container.
37 01.04.2005 to 10.05.2005
Compressed Natural Gas
11.05.2005
Compressed Natural Gas (CNG) for use in the Transport Sector.
38 01.04.2005
Rakhi.
39 01.04.2005
Handmade safety matches.
40 01.04.2005
Idols made of clay.
41 01.04.2005
Clay lamps.
42 01.04.2005
Murmuralu, Pelalu, Atukulu, Puffed rice commonly known as Muri, Chira, Murki etc., Poha, Murmura and Lai.
43 01.04.2005
Muddhas made of sarkanda, phool buhari / jharoo.
44 01.04.2005
Coconut in shell and separated kernel of coconut.
45 01.04.2005
Religious Pictures not for use as calendars.
46 01.04.2005
Paddy, rice, wheat and pulses.
47 01.04.2005 to 10.05.2005
Khandsari including Sugar but not including imported sugar in all forms
11.05.2005 to 09.12.2009
Khandsari including sugar as described from time to time in column III of the Schedule to the Additional Duty on Excise (Goods of Special
Importance) Act, 1957 but not including imported sugar in all forms.
10.12.2009 to 31.3.2011
Khandsari including sugar as described from time to time in column III of the Schedule to the Additional Duty on Excise (Goods of Special
Importance) Act, 1957 including imported sugar in all forms.
1.4.2011
Khandsari and sugar including imported sugar in all forms.
48 01.04.2005 to 10.05.2005
Taxtiles but not including imported varieties of taxtiles
11.05.2005 to 07.04.2011
Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles.
08.04.2011 to 20.06.2011
Textile as described in the First Schedule to the Additional Duty on Excise ( Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including -
(i) bed-sheets, pillow covers and other made ups covered by HSN entry nos.63.01,63.02,63.03,63.04,63.05 and 63.06.
(ii) imported varieties of textiles.
(iii) (a) industrial textiles such as convass belt, filter cloth etc.
(b) furnishings other than handloom furnishings
(c) Suitings .
21.06.2011
Textile as described in the First Schedule to the Additional Duty on Excise ( Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including -
(i)bed-sheets, pillow covers and other made ups covered by HSN
entry nos.63.01,63.02,63.03,63.04,63.05 and 63.06.
(for HSN Entries- Refer Annexure-I at the end of the
Schedules)
(ii) imported varieties of textiles.
(iii)(a) industrial textiles such as convass belt, filter cloth etc.
(b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings”.
(c) Suitings having sale price of more than Rs. 500/- per meter.
49 01.04.2005 to 10.05.2005
Tobacco excluding Gutkha and imported varieties of tobacco
11.05.2005 to 13.05.2007
Tobacco has described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco
49 14.05.2007 to 31.03.2011
Unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco.
1.4.2011
Omitted
50 01.04.2005
Flour, Atta, Maida, Suji, Besan etc.
51 01.04.2005
Rassi, Ban and Newars.
52 01.04.2005
Mid-day meals supplied by agencies approved by the Government and local bodies to schools run by the Government of National Capital Territory of Delhi or local bodies.
53 11.05.2005
Khadi garments, bags and made-ups.
54 11.05.2005
All seeds other than oil seeds.
55 11.05.2005
Gur & Jaggeri.
56 11.05.2005
Items covered under PDS (except kerosene).
57 11.05.2005
Items under customs bond for re-export after manufacturing or otherwise.
58 11.05.2005 to 07.08.2005
Pappad
08.08.2005
Pappad and Vadi.
59 11.05.2005
Lac/shell-lac.
60 11.05.2005
Plastic waste.
61 11.05.2005
Scrap glass/scrap glass bottles.
62 11.05.2005
Motion picture distribution when treated as right to use goods.
63 11.05.2005
Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.
64 11.05.2005
Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company / Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi.]
65 08.08.2005
Leaf plates and cups.
66 08.08.2005
Paper waste.
67 08.08.2005
Incense sticks commonly known as agarbati, dhup kathi or dhup bati.]
68 14.03.2006
Deferiprone and Desferrioxamine.
69 14.03.2006 to 20.06.2012
All types of footwear having MRP upto Rs. 500/- provide that the MRP is indelibly marked or embossed on the footwear itself.
21.06.2012
Rubber/Plastic/Rexine footwear having MRP less than Rs. 500/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself.
70 14.03.2006 to 20.06.2012
Hawan samagri]
21.06.2012
Hawan Samagri, Roli, Sacred thread, Kirpan, Prasadum by religious institutions and Misri, Patasha as part of Prasad
71 14.05.2007
Tri-cycle meant for use by persons with disability.
72 14.05.2007 to 20.06.2012
Blood filters.
21.06.2012
Blood Filters and blood bags
73 14.05.2007 to 31.03.2010
Bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters.
01.04.2010
Omitted
74 14.05.2007 to 31.03.2010
Kerosene-stoves, Lanterns and Petromax and their spares.]
01.04.2010 to 31.03.2011
Omitted
01.04.2011
Kerosene-stoves, Lanterns and Petromax and their spares.
75 31.03.2008
Embroidery and Zari Items that is to say (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora (xi) glass bead, (xii) badla and (xiii) gazai.
76 01.04.2010
Oral Iron Chelator Defarasirox
77 01.04.2010
Liquefied Petroleum Gas (LPG) for domestic use.
78 26.11.2010
Sanitary napkins for use by females provided the M.R.P. Is equal to Rs.20/- or less than Rs.20/- per pack and a single pack contains at least 8 units.
79 01.06.2010
Food commonly known as 'Jan Ahaar' sold in Delhi by Non-Governmental Organisations (NGO's) which are duly approved by the Department of Social Welfare and Women & Child Welfare, Government of NCT of Delhi for selling this food.
80 01.04.2011
Bicycles having MRP upto Rs.3500/-
81 01.04.2011
Adult Diapers.
82 21.06.2012
Tricycles
83 21.06.2012
Kites and charkhi, manjha used for flying kites.
84 21.06.2012
Juna
85 21.06.2012
Mahawar, Hairpins, Hairband, Hairclips, Safety Pins and Saree falls
86 30.03.2013
Refused Derived fuel
87 30.03.2013
Tiles made from malba and kerbstones made from malba
88 30.03.2013
Chilly spray used for self defence
89 30.03.2013
Organic Gulal, Organic colours
90 30.03.2013
Singhara, kuttu and thier atta
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