List of Goods exempt from Tax under Section 7

 

Sl.No. Name of the Commodity
1.

 

Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof

 
2. Aids and implements used by handicapped persons 
3. Aquatic feed, poultry feed and cattle feed including  maps, charts, globes and atlases 
4. Betel leaves    
5. Books, periodicals and journals including maps, charts, globes and atlases      
6. Charkha, Ambar Charkha and Gandhi Topi
7. Charcoal         
8. Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga rice, Korralu or Korra Rice.
9. Condoms and contraceptives
10. Cotton yarn in hank and silk yarn in hank
11. Curd, Lussi, Butter Milk and separated milk
12. Earthen pot
13. Electrical energy
14. Firewood other than casuarina poles, eucalyptus logs and cut sizes thereof
15. Fishnet and fishnet fabrics
16. Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder
17. Fresh plants, saplings and fresh flowers
18. Vegetables & fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned.
19. Garlic and Ginger
20. Bangles made of shells, glass, lac or any other material other than those made of precious metals
21. Handlooms, parts and accessories thereof and goods produced from handlooms.
22. Human blood and blood plasma
23. Kumkum, Bindi, alta and Sindur
24.

 

Meat, flesh of poultry, fish including dry fish, prawns, prawn seed, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; eggs, livestock and animal hair

 
25. National Flag 
26. Organic manure excluding de-oiled cakes
27. 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 or in book form
28. Raw wool
29. Semen including frozen semen
30. Silk worm laying, cocoon and raw silk other than raw silk from outside the country.
31. Slate and slate pencils
32. Coconut, Tender green coconut and Copra
33. Toddy, Neera and Arak
34. Unbranded bread
35. Salt including processed and branded salt
36. Water other than-

 

i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and

 

 

ii) water sold in sealed container

 
37. Prasadam, Bhog or Maha Bhog by Religious Institutions
38. Plantain Leaves
39. Bamboo Matting
40. Puffed Rice, Parched Rice, Murmuralu and Atukulu
41. Husk of pulses, paddy, groundnut and wheat bran
42. Leaf plates and leaf cups-pressed or stitched and loose and unstitched vistarakulu
43. Unbranded broomsticks
44. Seeds for sowing and gardening purpose including the seed or grain, corresponding to the seed, sold to the nodal    agencies, namely, Telangana State Seeds Development Corporation (APSSDC), Telangana State Co-Operative Marketing Federation (Telangana Markfed), AP State Co-operative Oilseeds Growers Federation (OILFED), The Hyderabad Agricultural Co-operative Association Ltd.(HACA), National Seeds Corporation Ltd. National Agricultural Co-operative Marketing Federation of India Limited (NAFED), and also including the seed or grain procured by the seed companies, duly following the Seed  Certification or Labeling Procedure.
45. Omitted (***) 
46. Omitted (***) 
47. (a) Un-manufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985 (5 of 1986);

 

(b) Bidis (biris) covered under tariff item No.24031031, 24031039, 24031090 of the Central Excise Tariff Act, 1985 (5 of 1986)

48. Rakhi.
49. Fabric , made ups and garments  made of khadi   cloth 
50. Sugarcane
51. Crochet laces
52. Jaggery
53. Tamarind
54. Mesta or Bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa var.altissima.
55. Pippalamodi.
56. Coir and Coir products excluding rubberized Coir mattresses.
57. Khandasari Sugar.
58. The following goods, sold by Canteen Stores Department or the Indian Naval Canteen Services, either directly or through their unit-run Canteens, to the Army/Navy/Air force personnel both working and retired and who are eligible for purchasing goods from them.

 

1. All kinds of cereals and pulses and products thereof, which are used for cooking food.

 

 

2. Spices, used in cooking, including Chillies power, turmeric powder and other similar powders, used in cooking.

 

 

3. Biscuits, Beverages, Confectionery & Soft Drinks
4. Soups, Squashes Snacks & Cornflakes
5. Tea & Coffee
6. Pickles, Sausess, Jams & Jellies
7. Milk Powders, Baby Food, Food beverages & Food Energisers
8. Vermicelli & Instant Foods
9. Cooking oils, Vanaspathi & Ghee
10. Honey, Chavanprash, Eno Antiseptic cream & lotions.
11. Starch and Sago
12. Copra, Coconuts and ground-nuts
13. Shaving Blades & Razor sets
14. Shaving creams & After Shave lotions
15. Tooth Brushes, Shaving brushes, Shoe brushes & Toilet Brushes
16. Face creams, Hair creams, & Body creams
17. Dental cream & Tooth powders
18. Perfumes & Deodorant including Agarbatti/ Dhoopsticks
19. Toilet Soaps and Detergent Soaps
20. Toilet power & Detergent powder
21. Hair oils & Shampoos
22. Hair Dye. Sanitary Towels & Toilet papers
23. Fabric care, Starch, Robin Blue & Ranipal
24. Dish Washing Soap, Powder & Scrubber.
25. Wax candles & Agarbathi
26. Pressure Cookers, Milk Boiler & Rice Cooker
27. Vacume Flask, Casserole, Crockery & Glass Ware
28. Electrical Bulbs, Tube light & CFL Lamp
29. Mosquito Repellent, coil, Mat 7 Liquid
30. Torch Cells, Torch cases
31. Room Freshners, Toilet/ Floor Cleaners & insecticides
32. Shoe polish, cloth clips & metal clips
33. Gas stoves, Gas Lighters & Safety matches, cooking ware including cups, Plates and glasses made of Alluminium paper or plastic
34. Ceiling fans, Table fans, Wall fan, Pedestal Fans
35. Exhaust Fans, Mixers, Juicer Mixer Grinders, Irons
36. Coffee makers, ovens, immersion heater, toasters
37. Instant Geysers, Transistors,
38. Water filters & Filter candles.
39. Plastic Buckets, Basins, Drum & Mugs
40. Water Bottles & Water cans
41. Suitcases moulded & soft luggage
42. Sports wear, Golf Balls, shoe track suit, umbrellas & Padlocks
43. Helmets
44. Wrist Watches
45. Food processor microwave ovens
46. Coir products, Coir Mattress,
47. Water heaters, Vacume Cleaners, Water Purifier.
48. Mono Block Pumps.
49. Sewing Machines (Hand & Foot)
50. Sun - glasses, Room Coolers.
51. Ready –made garments and hosiery goods
52. IMFL or IML or wines, with sale value of less than Rs.500/- per case of 12 No.s’ of   1000 ml or 12 No.’s of 750 ml or 24 No’s of 375 ml or 48 No’s of 100 ml or 96 number of 90 ml bottles”.

 

 

Note : For the purpose of this entry basic price means :

 

 

Ex-factory price + cost of bottles + cost of packing material + freight + Insurance +Handling charges and Import Fee, if any

 

 

53. Cartridges for rajor set.

 

 

54. Shaving Foam/Gel/Soap

 

 

55. Fabric Care brush/Scrubbers. 

 

 

56. Baby care lotion/cream/oil.

 

 

57. Clip for Cloth.

 

 

58. Tooth pastes.

 

 

59. Liquid Soap.

 

 

60. Face Tissue Paper.

 

 

61. Body care Talcum Powder, Body Care Jelly, Medicated powder/Face powder

 

 

62. Face Gel/Lotion, Hair Gel/Lotion, Hair Fixer/Hair remover.

 

 

63. Cosmetic Lotion/Cream and Make-up Requisites and Winter Care products.

 

 

64. Disinfectants

 

 

65. Kitchen Accessories and Cooker Accessories.

 

 

66. Lunch Box and refill for vaccum flasks.

 

 

67. Knives.

 

 

68. Lighting Devices.

 

 

69. Oven Grillers.

 

 

70. Storage Water Heater.

 

 

71. Household Electric Accessories/Voltage Stablizers.

 

 

72. Sewing Machine Accessories.

 

 

73. Cloth Hangers.

 

 

74. Floor/Metal Polishes.

 

 

75. Mirrors.

 

 

76. Radio/Cassette Player/ CD player/Recorder/ Walkman.

 

 

77. Water Containers/Jug.

 

 

78. Kitchen Jar, Containers/Plastic Trays, Table/ Door Mats/Plastic mats/Carpets and Plastic Items.

 

 

79. Plastic Chair/Moulded Furniture, Stool, Pedal Bin.

 

 

80. Hair Comb/Hair Brush. 

 

 

81. Holdalls/Travel Bags/School Bags/Hot Water Bag.

 

 

82. Rubber Chappal.

 

 

83. Bed Sheet/Covers, Pillow/Pillow Cover, Bath Towels/Hand Towels/Napkin.

 

 

84. Polishing cloth/Duster.

 

 

85. Socks/Blankets/Lungi/Hand Kerchiefs.

 

 

86. Mosquito nets.

 

 

87. Trouser/Pant-Shirt Pieces.

 

 

88. Sports Goods.

 

 

89. Rope Floor Wiper.

 

 

90. Juices.

 

 

91. Sharbat, Squashes and Cordials, Tinned food, Mixers.

 

 

92. Ketchup, Baking Powder, Vinegar, Food Additives, Custard powder.

 

 

93. Noodles.

 

 

94. Antiseptic Liquid.

 

 

95. Note Books, Registers, Pens/Markers/Greeting Cards/Fevicol.

 

 

96. Balms, Antiseptic Applications, Medicines, Tonics, Band Aid and Digestives.

 

 

97. Cutleries.

 

 

98. Brief Cases.

 

 

99. Instant foods

 
59 Omitted (****) 
59-A. Omitted (****) 
60 Nawar 
61.

Goods sold to transit passengers both incoming and outgoing, at the duty free shops established at the Rajiv Gandhi International Airport, Shamshabad, Ranga Reddy District.

 
62. Zari 
63. Omitted(***)
64.

Fertilizers, at the point of sale by the Primary Agricultural Co-operative Societies (PACS) directly to the farm

 
65.

Transfer of right to use feature films (in digital or physical form) by film producers to distributors or exhibitors

 
66.

Cotton fabrics, man-made fabrics, woollen fabrics, textile made-ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, and embroidery articles”.