Serial No.
1.
2.
"FIRST SCHEDULE List of exempted goods (See section 9) Description o.f goods Agricultural implements, manually operated or animal driven Aids and Implements used by handicapped persons
3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw
4. Betel leaves· and betel nuts (excluding supari and betel nuts for conversiOn into supari).
5. Books, periodicals and journals
6. Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi Conditions and exceptions 921 Assam Act XII of1993 Assam Act XII of1993 Assam Act XII of1993 922 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
7. Charcoal
8. Coarse grains other than paddy, rice and wheat
9. Condoms and contraceptive
10. Cotton and silk yarn in hank 11 . Curd, lussi, butter milk and separated milk
12. Earthen pot and clay lamps
13. Electrical energy
14. Firewood
15. Fishnet and Fishnet fabrics
16. Fresh milk and pasteurized milk excluding UHT milk
17. Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants
18. Fresh vegetables and fruits other than potato, onion, garlic, ginger and dried vegetables ·
19. Paddy
20. Human blood and blood plasma
21. Indigenous handmade musical instruments
22. Kumkum, bindi, alta and sindur
23. Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair
24. National Flag
25. Organic manure including dung (Gobar)
26. Non-judicial stamp paper sold by Government Tre~suries, 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
27. Raw wool
28. Semen including frozen semen
29. Silk worm laying, cocoon and raw silk
30. Slate, slate pencils and chalk pencils
31. Tender green coconut
32. Toddy, Neera and Arak
33. Bread
34. Salt whether processed or unprocessed and whether branded or unbranded
35. Water other ttian
(i) aerated, mineral , distilled, medicinal, ionic, battery, de-mineralised water and
(ii) water sold in sealed container
36. Sugar and khandsari (When subjected to Additional Duties of Excise)
37. Textiles fabric including endi, muga and pat cloth
38. Tobacco
39. Gamosha (symbol of Assamese culture)
40. Bell metal and brass articles 2005 ' .
THE ASSAM GAZETTE, EKTRAORDINARY, APRIL 19, 2005 Substitution of Second Schedule.
41 . Unprocessed green leaves of tea ·
42. Seeds of grass. vegetables and flowers
43. Endi, muga, pat, and silk yarn and endi, muga cocoons
44. Indigenous handicraft items as may be notified by the Government
45. Cart driven by animals
46. Bamboo matting and pati doi mat
47. Idols made of clay
48. Audio cassettes in regional language of
49.
50.
51.
Assam Exercise book, graph book and laboratory note book Sports goods excluding apparels and footwear Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil
52. Mekhela chadar."
• When produced and sold in Assam by the Industrial units of STATEFED.