What Goods are exempt from VAT tax in Chandigarh?

(1)          Hand Hoe o r K h u r p a

(2)        Si ckl e

(3)          Spade

(4)          Bagur i

(5)          Han d – w h e e l H o e

(6)          Hort i c u l t u r a l t o o l s l i k e b u d d i n g , g r a f t i n g k n i f e , s e c a t e u r , p r u n i n g s h e a r o r

h o o k , h e d g e s h e a r , s p r i n k l e r , r a k e .

(7)          Sp r a y e r , d u s t e r a n d s p r a y e r – c u m – d u s t e r

(8)          Soi l i n j e c t o r

(9)          J a n d r a

(10)       Wheel B o r r o w

(11)       Winn o w i n g f a n o r w i n n o w e r

(12)       Di b b l e r

(13)       Ganda s a

(14)       P u d d l e r

(15)       Fe r t i l i z e r  s e e d  b r o a d c a s t e r

(16)       Mai z e s h e l l e r

(17)       Gro u n d – n u t d e c o r t i c a t o r

(18)       Manur e o r s e e d s c r e e n

(19)       Fl a m e G u n

(20)       S e e d g r a d e r

(21)       Han d d r i v e n c h a f f -c u t t e r

(22)       Tasla

(23)       Tangl i

Animal Driven  Agriculture Implements

(1)          Yoke

(2)          Pl o u g h

(3)          Har r o w  a n d  i t s f o l l o w i n g p a r t s  : – - -

i .         Har r o w f r a m e

i i .          Har r o w s p o o l

i i i .          Har r o w a x l e

i v .          Har r o w s c r a p p e r s

v .   H a r r o w d r a w b a r

vi .     Har r o w d r a w b a r ‘ U ’

vi i .     Ha r r o w c l a m p

vi i i .            Har r o w h a n d l e

i x .          Har r o w c l u t c h

x .   H a r r o w p a t h a l a

(4)          Cul t i v a t o r o r T r i p h a l i

(5)          Se e d d r i l l , f e r t i l i z e r d r i l l ,

(6)          P l a n t e r

(7)          P l a n k o r f l o a t

(8)          Leve l l e r o r s c o o p

(9)          Ri d g e r

(10)       Di t c h e r

(11)       Bun d f o r m e r

(12)       Thr a s h e r or Palla

(13)       Tr a n s p l a n t e r

s e e d -c u m – f e r t i l i z e r  d r i l l

(14)      Cha f f -c u t t e r

(15)       Pe r s i a n w h e e l a n d b u c k e t c h a i n o r w a s h e r c h a i n

(16)            Car t  a n d  i t s  f o l l o w i n g p a r t s : – -

( i )                   ADV rims

( i i )                 ADV axle

( i i i )               Dr a w b a r

( i v )                  Hook

(17)       Re a p e r

(18)       Mowe r

(19)       S u g a r -c a n e c r u s h e r

(20)       Cane j u i c e b o i l i n g p a n a n d g r a t e r

(21)       Rol l e r

( C  )       Camet d r a w n c a r t

( D )             Tr a c t o r  d r i v e n  A g r i c u l t u r a l  I m p l e m e n t s

(1)          Pl o u g h  a n d  i t s  f o l l o w i n g  p a r t s : – -

( i )                   Mould b o a r d p l o u g h a s s e m b l y

( i i )                 Di s c P l o u g h c o v e r s

( i i i )               Di s c P l o u g h h u b s

( i v )                Di s c P l o u g h w h e e l s

( v )                  Di s c P l o u g h s h o e s

( v i )                Di s c P l o u g h b r a c k e t c a p

( v i i )              Di s c P l o u g h b r a c k e t

( v i i i )    D i s c  P l o u g h  a s s e m b l y  s c r a p p e r

( i x )                Di s c P l o u g h b r a c k e t s c r a p p e r

( x )                  Di s c P l o u g h b r a c k e t f u r r o w w h e e l

( x i )                Di s c P l o u g h a s s e m b l e e x l e

( x i i )              Di s c P l o u g h s p r i n g c a p

( x i i i )    D i s c  P l o u g h  a s s e m b l y  s p i n d l e  a n d  d u s t  c a p

( x i v )             Di s c P l o u g h f u r r o w w h e e l

(2)          Har r o w  a n d  i t s  f o l l o w i n g  p a rts :  -

( i )                   Har r o w f a m e

( i i )                 Har r o w s p o o l

( i i i )               Har r o w b u s h

( i v )                Har r o w C . I . n u t a n d c h u n k n u t

( v )                  Har r o w h u b

( v i )                Har r o w a x l e

( v i i )              Har r o w n i p p l e b o l t

( v i i i )    H a r r o w  l o c k  p a t t i

( i x )                Har r o w s c r a p p e r

( x )                  Har r o w d r a w b a r

( x i )                Har r o w d r a w b a r “ U ”

( x i i )              Ha r r o w c l a m p

( x i i i )    H a r r o w  h a n d l e

( x i v )             Har r o w c l u t c h

( x v )               Har r o w p a n t a l s

(3)          Cul t i v a t o r s   o r  t i l l e r   a n d  i t s   f o l l o w i n g  p a r t s : -

( i )                   Ti l l e r  t y n e a s s e m b l y

( i i )                 Ti l l e r  t y n e

( i i i )               Ti l l e r  s p r i n g

( i v )                Ti l l e r  s h o v e / p h a l l a

( v )                  Ti l l e r t y n e a s s e m b l y

( v i )                Ti l l e r a n c h o r p i n

( v i i )              Ti l l e r t o g g l e a s s e m b l y

( v i i i )    T i l l e r  L i n k  P i n

( i x )                Ti l l e r t y n e s t o p

( x )                  Ti l l e r  a s s e m b l y t o o l b a r

( x i )                Ti l l e r 3 poi n t s l i n k a g e

( x i i )              Ti l l e r  t w i s t  p a t t i

( x i i i )    T i l l e r  a n g l e  b r a c k e t

( x i v )             Ti l l e r  f r a m e f r o n t a n d r e a r

(4)          Se e d Dr i l l , f e r t i l i z e r  d r i l l   o r    s e e d -c u m – f e r t i l i z e r   d r i l l    a n d

( i )                   See d d r i l l t y n e

( i i )                 See d d r i l l s h o v e / p h a l l a

( i i i )               See d d r i l l g r a r i

( i v )                Se e d d r i l l f e e d e r ( p i s t o l )

( v )                  Se e d d r i l l s p o u t

( v i )                Se e d d r i l l h o p p e r a s s e m b l y

( v i i )              Se e d d r i l l g r o u n d w h e e l

(5)        Fertilizer broadcaster

(6)        Planter

(7)        Plank or float

(8)        Leveller or scoop and its following parts :-

(i)             Leveller frame assembly

(ii)        Leveller blade

(iii)       Leveller main frame

(9)        Bound former

(10)      Ridger and its following parts :-

(i)             Ridger tyne

(ii)        Ridger shoes

(iii)       Ridger shovels / phalla

(11)      Trailer and its following parts :-

(i)             ADV Rims

(ii)        ADV Axles

(iii)       Trailer hook

(12)      Punddler

(13)      Ditcher

(14)      Cage wheel

(15)      Sprayer, duster or sprayer-cum-rotovator

(16)      Roller

(17)      Hoe, rotary hoe or rotovator

(18)      Reaper or mower, harvester

(19)      Potato harvester or spinner

(20)      Groundnut digger shaker

(21)      Transplanter

(E)       Power implements

(1)         Thrasher and its following parts :

(i)         Thrasher jail

(ii)        Thrasher sieve set

(iii)       Thrasher ‘U’ clamp and beater

(iv)          Thrasher rotor

(v)        Thrasher ground wheels

(2) Chaff cutter

(3) Maize sheller

(4) Groundnut decorticator

(5) Seed grader

(6) Winnower

(7) Seed treater

(8) Power sprayer or duster

(9) Poultry feed grinder and mixer

(10)   Transplanter

(2)        Aids and implements used by  handicapped persons

(3)        All types of bangles excluding those made of precious metals

4.        Aquatic feed, poultry and cattle feed including feed supplements, grass hay and straw

5.      Betel leaves

6.       Books, periodicals and journals including maps, charts and globes

7.      Bread

8.   Charcoal

9.   Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi

10. Coarse grains other than paddy, rice and wheat

11. Condoms and contraceptives

12. Condoms tanned leather and desi jutties made thereof

13. Curd, Lassi, butter milk

14. Earthen pots

15. Electrical pots

16. Fertilizers including bio – fertilizers and organic fertilizers, gypsum, pesticides, weedicides,
insecticides and fungicides

17. Firewood except casurina and eucalyptus timber

18. Fishnet, Fishnet fabrics and fish seeds

19. Fresh milk, pasteurized milk and separated milk other than covered by Entry 55 of Schedule B

20. Fresh plants, saplings and fresh fruits

21. Fresh vegetables and fruits

22. Garlic and ginger

23. green Tea

24. Goods taken under customs bond for re-export after manufacturing or
Otherwise

25. Gur and Jaggery

26. Hawan Samagri

27. Human Blood and blood plasma

28. Husk of pulses

29. Indigenous handmade musical instruments

30. Khadi garments, Khadi goods and made ups

31. Kirpan

32. Kumkum, bindi, alta and sindhoor

33. Liquor sold against licences L-1, L-2, L-2A, L-2B, L-3,L-3A,L -4,L-4A,

L-5, L-5A, L-5B, L-5C, L-9, L-12A, L-12C, L-13, L-13A, L-14, L-14A,  L-14AA or / and L-14B issued under Punjab Excise Act, 1914: Provided  That  VAT has been paid in the State of Punjab.

34. Meat, fish, prawan and other aquatic products when not cured or frozen, eggs, livestock and animal hair

35. Misri,    Patasha, Fullian, Makhana and Chirbara

36.   National Flag

37. Non -branded Atta, Maida, Suzi and Besan

38. Non-judicial stamp paper sold by Government      Treasuries; postal items like enevelope and post  card sold by the Government, rupee note, when sold to the Reserve Bank of India and cheques either in loose or book form

39. Organic manure

40. Pappad

41. Rakhi

42. Raw wool and its waste

43. Sales made by Canteen Stores Department to serving military personnel
And ex-servicemen directly or through unit run canteens

44. Salt of all kinds including processed and branded salts

45. Seeds of all kinds except oil seeds

46. Semen including frozen semen

47. Silk worm laying cocoon and raw silk and its waste

48.        Sl a t e a n d s l a t e p e n c i l s a n d c h a l k s

49.         S u g a r a n d K h a n d s a r i

50.         Sweet m e a t s ( H a l w a i g o o d s o n l y )

51.         Te n d e r g r e e n c o c o n u t

52.         Text i l e f a b r i c i n c l u d i n g t e r r y t o w e l s

53.         T o b a c c o

54.         To d d y , N e e r a a n d A r a k

55.         Wa n

56.         Water o t h e r t h a n a e r a t e d , m i n e r a l , d i s t i l l e d , m e d i c i n a l , t o n i c , b a t t e r y , d e m i n e r a l i s e d

Wat e r  a n d  w a t e r  s o l d  i n  s e a l e d  c o n t a i n e r

57.         Wheat b r a n . ” .