Schedule-I (see section 7) List of Goods (1) Agricultural implements manually operated or animal driven. (2) Aids and implements used by handicapped persons. (3) Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, wheat bran and supplements, concentrates and additives of such feed. (4) Bangles made of any kind of materials except those made of gold, silver and platinum. (5) Betel leaves. (6) Books, periodicals and journals excluding those specified elsewhere in this schedule or any other schedule but including Braille books, Maps, Charts and Globes. (7) Bread except pizza bread containing any type of fruit or vegetable. (8) Bullock cart. (9) Chakla and belan, dal-stirrer. (10) Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi. (11) Charcoal. (12) Coarse grains that is to say all grains other than paddy, rice and wheat. (13) Coconut fiber. (14) Conch Shell and conch shell products. (15) Condoms and contraceptives. (16) Cotton and silk yarn in hank. (17) Curd, Lussi, butter milk and separated milk. (18) Duty Entitlement Pass Book (D.E.P.B.) (19) Earthen pot but not including ceramic pot. (20) Electrical energy. (21) Firewood excluding casurina and eucalyptus timber. (22) Fishnet, fishnet fabrics and seeds of fish, prawn and shrimp. (23) Fresh milk and pasteurised milk. (24) Fresh plants, saplings and fresh flowers. (25) Fresh vegetables, including potato and onion, and fresh fruits. (26) Fresh garlic and ginger. (27) Gur, Jaggary and Rub gur. (28) Sale of goods, other than kerosene oil, by public distribution system (PDS) shops. (29) Khadi readymade garments and khadi made-ups. (30) Handicrafts, household articles made of brass and bell metal. (31) Hosiery Yarn. (32) Human blood and blood plasma. (33) Idols, toy and doll made of clay. (34) Indigenous handmade musical instruments. (35) Indigenous handmade unbranded nuggets, commonly known as bori. (36) Indigenous handmade unbranded soap. (37) Kite. (38) Kumkum, bindi, alta and sindur. (39) Lac and shellac. (40) Mat, locally known as chatai other than that made of plastic in any form. (41) Meat, fish, prawn, and other aquatic products when not cured, or frozen; and dry fish commonly known as sutki mach eggs and livestock and animal hair. (42) National flag. (43) Newspaper. (44) Puffed rice, commonly known as murhi; flattened or beaten rice (poha), commonly known as chura; parched rice, commonly known as khoi; murmura; lai; mukundana; lakhtho; tilkut; anarsa; litti and chokha. (45) Papad commonly known as papar. (46) Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder. (47) Rakhi. (48) Raw Jute. (49) Raw wool. (50) Sabai grass and articles made thereof. (51) Sago and Tapioca globules. (52) Salt. (53) Salted cooked food made wholly or principally of flour, atta, suji or beson that is to say singara, nimki, kachuri, khasta kachauri, luchi, radhaballavi and dalpuri. (54) Semen including frozen semen. (55) Silkworm laying cocoon and raw silk. (56) Slate and slate pencils. (57) Sugar manufactured or made in India, misri and batasa. (58) Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule. (59) Sweetmeat other than Cake and Pastry but including curd and khoa. (60) Tender green coconut commonly known as daab. (61) (i) Textile fabrics made wholly or partly of cotton, rayon, flax, artificial silk or wool manufactured or made in India, other than those specified elsewhere in any other schedule. (ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics when such fabrics are manufactured or made in India, mosquito net fabrics and mosquito net commonly known as moshari. (62) Tobacco, as referred to in the First Schedule to the Central Excise and Salt Act, 1944, including cigarette, cigar, cheroot, smoking mixture for pipe and cigarette, biri, chewing tobacco, snuff and tobacco for hookah, that is to say, tobacco paste, ready for use in hookah, when all such items are manufactured or made in India. (63) Toddy, Neera and Arak. (64) Unprocessed green leaves of tea. (65) Tile frame and brick frame. (66) Water other than— (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container. (67) Sacred thread, commonly known as yagyopawit. (68) Clay lamps. (69) Sattu. | 