Substitution of Schedule I M.P. ACT

 

Substitution of Schedule I
 
 

 
Schedule I
(See section 16)
 
S.No.
Description of goods
Conditions and exceptions
(1)
(2)
(3)
1.
Agricultural implements manually operated or animal driven, that is to say-
 
 
1. Axes
2. Bill hooks (All kinds)
 
3. Bund former
4. Cane juice boiling pan
5. Cart
6. Chaff cutters and parts thereof
7. Clod crushers
8. Cultivators
9. Dibbler
10. Ditcher
11. Fertilizer/seed caster
12. Flame gun
13. Groundnut decorticator
14. Harrows (all kinds)
15. Hoe (all kinds)
16. Junor
17. Khurpi
18. Levelers
19. Maize sheller
20. Manure spreaders
21. Manure/seed screener/ cleaner
22. Mattock
23. Mist blower
24. Mot (leather or iron bucket for drawing water from wells for irrigation)
25. Mowers
26. Nareresan cultivaors
27. Persian wheel and parts thereof
28. Pick axe (all kinds)
29. Plank/Float
30 .Planters
31. Plough
32. Plough points
33. Plough share
34. Prunning and budding knives of all types
35. Pulverisers
36. Reapers
37. Ridgers
38. Ridges
39. Rooters
40. Scieacters
41. Scrapers
42. Seed drills
43. Seed grader
44 . Shears
45. Sickles
46. Soil injectors
47. Sprayers and dusters, sprayers cum dusters.
48. Sugarcane crusher
49. Threshers
50. Transplanter
51. Weeding instruments
52. Wheel barrow
53. Winnowing fan/ winnower
54. Yoke
 
2.     
Aids and implements used by handicapped persons, that is to say-
1. Artificial limbs   2. Crutches 3. Calipers 4. Corrective shoes  5. Various kinds of spinal braces 6. Wheel chairs 7. Denis brown splints 8. Various kinds of splints
 
3.     
Aquatic feed, poultry feed and cattle feed including grass, hay,straw, cotton seed oil cake.
 
4.     
Betel leaves
 
5.     
Books, periodicals, journals, panchangs and almanacs
 
6.     
Charakha, Amber Charakha, handlooms (including pit looms, frame looms, light shuttle looms and paddle looms), implements used in the production of khadi/ khaddar and parts thereof, handloom fabrics, Khadi cloth and Gandhi Topi
 
7.     
Charcoal
 
8.     
Food grains and cereals, excluding pulses
 
9.     
Condoms and contraceptives including contraceptive pills
 
10.            
Cotton and silk yarn in hank
 
11.            
Curd, lussi, butter milk and separated milk
 
12.            
Earthenware made by kumhars (potters)
 
13.            
Electrical energy
 
14.            
Firewood
 
15.            
Fishnet and Fishnet fabrics
 
16.            
Fresh milk and pasteurised milk
 
17.            
Fresh plants, saplings and fresh flowers
 
18.            
Fresh vegetables and fresh fruits including potato and onion
 
19.            
Garlic and ginger excluding dried ginger
 
20.            
All kinds of bangles excluding those made of ivory or precious metals 
 
 
21.            
Human blood, human blood plasma,
 
22.            
Indigenous handmade musical instruments
 
23.            
Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aluminium.
 
 
24.            
Meat, fish, prawn, and other aquatic products (fresh or chilled), eggs, livestock, animal hair and fish seed
 
25.            
National Flag
 
26.            
Organic manure including dung (Gober) and products of dung, and bio fertiliser
 
27.            
Cartridge paper, 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) and philatelic stamps.
 
 
28.            
Raw wool
 
29.            
Semen including frozen semen
 
30.            
Cocoons of all types including silk worm laying and raw silk
 
31.            
Slate, slate pencils and chalk sticks
 
32.            
Tender green coconut
 
33.            
Toddy, Neera and arak
 
34.            
All types of bread
 
35.            
Unprocessed and unbranded salt
 
 
36.            
Water, other than –
(i)   aerated, mineral, distilled, medicinal, 
       ionic, battery, de-miniralised water, and
(ii) water sold in sealed container
 
37.            
sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal
 
38.            
Seeds of vegetables, grass and flowers other than methi, dhania and the seeds which are covered by the term "oil seeds" as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).
 
39.            
Mat locally known as madur, madurkathi or cyperus
 
40.            
Bamboo matting
 
41.            
Muddhas made of sarkanda, phool bahari jhadoo
 
42.            
Leaf plates and cups-pressed or stitched
 
43.            
Poha, murmura and lai
 
44.            
Husk of oil seeds, grains and pulses, and bran of cereals
 
45.            
Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955).
 
46.           
Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)
 
47.           
Sugar on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)
 
48.           
Tobacco manufactured or unmanufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)
 

 

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