First schedule.pdf

FIRST SCHEDULE
( EXEMPTED GOODS )
Agricultural implements manually
operated or animal driven
Axes, bill hooks, and similar hewing tools 8201.40.00 Secateurs and similar one-handed pruners 8201.50.00 Hedge shears, two-handed pruning shears 8201.60.00 and similar two-handed shears Other hand tools of a kind used in 8201.90.00 Agricultural sprayers operated by hand and its parts Plastic cup or rubber bowl, Spout and cup holder for latex collection Aids and implements used by
handicapped persons
Carriages for disabled persons , whether or not Wheel chairs for invalids, not mechanically 8713.10.10 Aquatic feed, poultry feed, cattle feed
and their supplements including husk
of pulses, additives and concentrates,
grass and hay, but excluding those
specifically mentioned in Schedule III
Husk of cereals unprepared whether or not 1213.00.00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants or pulses extracted Mango kernel, solvent extracted Vegetable materials and vegetable waste, vegetable Residues and by-products, 2308.00.00 whether or of pellets of a kind used in animal feeding, not elsewhere Preparations of kind used in animal feeding Bangles (except those made of
precious metals and imitation
precious metals and imitation
jewellery)
Books meant for reading, periodicals
& journals
Dictionaries and encyclopedias and serial 4901.91.00 Children’s picture, drawing or colouring books Maps and hydrographic or similar charts of Bread of all kinds
Brooms and brushes of a kind used
for floor cleaning and toilet cleaning
Cart driven by animals
Charcoal
Wood charcoal (including shell or nut charcoal), whether or not agglomerated Charkha, Amber Charkha, Handlooms
and Gandhi Topi
Clay used for the manufacture of
bricks and tiles given under entry 18
of III rd Schedule
Coarse grains other than rice and
Condoms and contraceptives
Rubber contraceptives, female (diaphragms), Cotton and silk yarn in hank
Curd, Lussi, butter milk and separated
milk
Curd and fresh ( unripened or uncured) 0406.10.00 Earthen pot
Electrical energy
Embroidery or zari articles, that is to
say, imi, zari, kasab, saima dabka,
chumki, gota sitara, naqsi, kora, glass
bead, badia
Embroidered badges , motifs and the like Fishnet, Fishnet fabrics and
accessories
Accessories such as fishing hooks, floats for fish nets, lead balls Fresh milk and pasteurised milk
Milk and cream, concentrated, not 0402.91.90 Fresh plants, saplings and fresh
Bulbs, tubers , tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots Bulbs, tubers, tuberous roots, corms, 0601.10.00 Other live plants (including their roots), cuttings and slips; mushroom spawn Edible fruit or nut trees, grafted or not Rhododerndrons and azaleas, grafted or not Fresh flowers and flower buds of a kind 0603.10.00 suitable for bouquets or for ornamental purposes Fresh foliage, branches and other parts of plants, Without flowers or flower buds, goods of a kind suitable for bouquets or for ornamental purposes
Fresh vegetables & fruits
Onions, shallots, leeks and other 0702.00.00 alliaceous vegetables, fresh or chilled Onions Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Cauliflowers and headed broccoli Lettuce (lactuca sativa) and chicory, fresh or chilled Cabbage lettuce (head lettuce) Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Carrots and turnips Mandarins (including tangerines and 0805.20.00 satsumas) Clementines, wilkings and similar citrus hybrids Grape fruit Raspberries, blackberries, mulberries and 0810.20.00 loganberries Black, white or red currants and 0810.30.00 gooseberries Cranberries, bilberries and other fruits of 0810.40.00 Garlic and Ginger
Green and soaked coconut husk,
coconut fibre, coir and coir products
including rubberised coir products
other than fibre foam
Green coconut husk
Raw, curled or machine twisted coir fibre Handmade Safety matches
Handmade soaps, Squashes and
pickles sold under the registered
Kudumbashree Brand
Human Blood & blood plasma
Indigenous handmade musical
instruments and their parts
Harmoniums
Khnajiris (Tambourines) Chenda, Madhalam,Mridangam, Tabala, Edakka, Thimila, Thavil, Elathalam, Ghanjira, Ghadam, Gottuvadyam, Manjiras, Bul Bul Thara, lin, Dholakand Indigeneous handmade violins and guitars Mukharsangh and Shehnai Dancing gunguroo pads Khadi garments and made ups
Kumkum, Bindi, Alta & Sindur
Life Saving Drugs
for diphtheria, pertusis and tetanus (DPT) 3002.20.21 for typhoid-para typhoid (TAB) or typhoid- 3002.20.24 Animal Blood prepared for therapeutic, 3002.90.20 prophylactic or diagnostic uses Cultures of Micro organisms (excluding Yeast) Hemoglobin blood globulins and serum 3002.10.20 Ambulatory Peritoneal Dialysis treatment of kidney patients Antiretrovial Drugs (HIV Patients) Glevce Capsules (for treatment of Blood Cancer)
Meat (other than poultry), fish, prawn
& other acquatic products when not
cured or frozen, eggs and live stock
and animal hair.
Meat of bovine animals , fresh and chilled
Hams, shoulders and cuts thereof with 0203.12.00 Meat of sheep or goats, fresh or chilled Carcasses and half-carcasses of 0204.10.00 lamb, fresh or chilled Other meat of sheep, fresh or chilled Meat of horses, asses , mules or hinnies, 0205.00.00 Other meat and edible meat offal, fresh or whales, dolphins and porpoises ; of 0208.40.00 manatees and dugongs reptiles (including snakes and turtles) Live fish, fish seeds, prawn/shrimp seeds Fish, fresh or chilled, excluding fish fillets and other fish meat of sub-entry (9) Fish fillets and other fish meat 0304.10.00 (whether or not minced), fresh or chilled Fish dried and salted Crustaceans, whether in shell or not, live, fresh or chilled Rock lobster and other sea craw fish Molluscus whether, in shell or not, live, of the species gallus domesticus and 0407.00.10 ducks for hatching Eggs of the species gallus and ducks 0407.00.20 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair, waste of such bristles or hair Horse hair and horse hair waste whether 0503.00.00 or not put up as a layer with or without support in material Fine or coarse animal hair, not carded or combed
National Flag
Non-judicial stamp paper sold by
Govt. Treasuries, postal items like
envelope, postcard etc. sold by Govt.,
rupee note & cheques
Unused postage, revenue or similar 4907.00.10 stamps of current or new issue in the country in which they have, or will have a recognised face value
Bank notes
Organic manure
Ash and residues from the incineration of 2621.10.00 municipal waste Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Wood Ash, green manure, compost, neem cake and crushed neems fruit Fish manure, poultry manure Palm gur and Palm jaggery
Pappad
Prasadam by religious institutions ,
Mass Wine
Printed forms of court, electoral
rolls and P.S.C applications
Pulpaya, Thazhapaya and bamboo
mats
Rattan, Reed, Bamboo, Bambooply
and canes and its products
Bamboo
Raw wool and its waste
Rice issued from Central / State
Governments depots for sale by
authorised ration dealers
Salt including iodised salt
Seeds for sowing and gardening
excluding oil seeds
Wheat
Seeds of herbaceous plants cultivated 1209.30. 00 principally for their flowers Cabbage seed Other fruit and vegetable seeds for 1209.99.10 planting or sowing
Semen including frozen semen
Silk worm laying cocoon and raw silk
and its waste
Silk worm cocoons suitable for reeling
Silk fabrics and sarees made of
natural silk
Slates, slate pencils and chalks
Writng or drawing chalks and tailors 9609.90.30 chalks
Smokeless country oven
Sugar, excluding imported sugar, and
Khandasari
Cane sugar
Refined Sugar containing added flavouring 1701.91.00 Tender coconut
Textiles fabric
Woven fabrics of carded wool or of carded fine animal hair
Woven fabrics of combed wool or of
combed fine animal hair Woven fabrics of coarse animal hair or of or more by weight of cotton weighing not more than 200gm/m2 or more by weight of cotton weighing more than 200gm/m2 Woven fabrics of cotton containing less mixed mainly or solely with man made fibres, weighing not more than 200gm/m Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man made fibres, weighing more than 200gm/m2 Other woven fabrics of cotton Woven fabrics of jute or of other textile base fibres Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn Man-made filaments Woven fabrics of synthetic filament yarn, materials of HSN heading 5404 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of HSN heading 5405 Man-made Staple Fibres Woven fabrics of synthetic staple fibres, synthetic staple fibres Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170m2 Woven fabrics of synthetic staple fibres, of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170m2 Other woven fabrics of synthetic staple Woven fabrics of artificial staple fibres Embroidery Woven pile fabrics and chennile fabrics other than HSN heading nos. 5802 or 5806 Terry towelling and similar woven terry fabrics other than narrow fabrics of HSN heading no. 5806; tufted textile fabrics other than HSN heading no.5703 Gauze other than narrow fabrics of HSN heading No. 5806 Tullies and other net fabrics not including lace in the piece, in strips or in motifs, other than fabrics of HSN heading Nos. 6002 to 6006 Hand woven tapestries of the type and the like and needle worked tapestries (for example petit point, cross stich), whether or not made up Narrow wovens fabrics other than goods HSN heading No. 5807; narrow fabrics consisting warpwithout weft assembled by means of an adhesive (bolducs) Woven fabrics of metal thread and heading No. 5605 of a kind used in apparel as furnishing fabrics of a similar purposes, not elsewhere specified or included Textiles fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of the books Tracing cloth; Prepared painting canvas ; Buckram and similar stiffened textile fabrics of a kind used for hat foundations Tyre cord fabric of high tenacity yarn or Rubberised textile fabrics, other than tyre cord fabrics of high tenacity yarn or nylon or other polyamides polyesters or viscose rayon Textile fabrics, otherwise impregnated, coated or covered; painted canvas being the atrical scenery, studio back-cloths or Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or chrocheted Knitted or chrocheted fabrics of a width of rubber thread, other than those of HSN heading No. 6001 knitted of chrocheted fabrics of a width not exceeding 30 cm, other than those of HSN heading Nos. 6001 or 6002 knitted of chrocheted fabrics of a width exceeding 30cm, containing by weight 5% or more of elasto meric yarn or rubber thread, other than those of HSN heading No. 6001 Wrap knitt fabrics (including those other than those of HSN heading Nos. 6001 to 6004 Other knitted or chrocheted fabrics Smoking mixtures for pipes and cigarattes 2403.10.20 Toddy, Neera
Water other than aerated, mineral, 2201.90.90
distilled, medicinal, ionic, battery, de-
mineralised and water sold in sealed
container
Products notified by the Khadi and
Village Industries Commission, at
the point of sale by the manufacturing
units approved by the Kerala Khadi
and village industries Board
Fireworks and agarbathies
industries connected with the same
Handmade leather goods
dung and other waste products Lime products furniture Carpentry other than manufacture of furniture Fibre products other than coir rubber band, surgical gloves and baloons Palm products Products of Kudumbasree units at the
point of sale by such units whose
annual turnover does not exceed
twenty five lakhs
Goods taken under Customs bond
for re-export after manufacturing or
otherwise
Minor forest produce collected from
Tribals by the Kerala State Scheduled
Castes / Scheduled Tribes Development
Co-operative Federation Limited
Products of Rehabilitation Centre
under the Institute of Mental Health
and Neuro Sciences ( I.M.H.A.N.S)
Kozhikode at the Point of sale by

Source: http://keralataxes.in/schedule/first%20schedule.pdf