SCHEDULE I

(See Section 7)
List of Goods exempt from Tax under Section 7
Sl.No. Name of te Commodit!
1. Agricultural implements manually operated or animal driven, hand operated sprayers
including knapsack/backpack power sprayers (powered up to ! cc engines developing
".# to 1.$ %&), dusters and parts thereo'.
((he words )including hand operated sprayers and dusters* were added by the Act +o , o' ,""! dated
,-
th
.ct ,""! w.e.' 1#/"#/,""!.)
((he amended entry 01. Agricultural implements manually operated or animal driven including hand
operated sprayers and dusters* is substituted by the 1.. 2S +o 1-,! 3ev (4(/55) dept dated -/11/,""-
w.e.' "1/"$/,""!.)
((he amended entry 01. Agricultural implements manually operated or animal driven, hand operated
sprayers including knapsack/backpack power sprayers (powered upto ,!.- cc engines developing ".# to
1.$ %&) and dusters* was substituted by Act +o ,# o' ,""# dated ,$/"6/,""# w.e.' "1/"7/,""#)
,. Aids and implements used by handicapped persons
. A7uatic 'eed, poultry 'eed and cattle 'eed including grass, hay and straw and 'eed
supplements and nutrients
((he original entry 0.A7uatic 'eed, poultry 'eed and cattle 'eed including grass, hay and straw is
substituted by the G.O MS No 1625 Rev (CT-II) dept dated 6-11-26.!.e." 1-#-26)
$. 8etel leaves
!. 8ooks, periodicals and 9ournals i$%&udi$' (aps) %ha*ts) '&obes a$d at&ases
(The !o*ds i$ ita&i%s !e*e added by the +%t No 2, o" 25 dated 26
th
O%t 25 !.e." 1----25.)
-. 4harkha, Ambar 4harkha and 1andhi (opi
7. 4harcoal
#. :owar, 2ai;e, 3agi, 8a9ra, <odan, <utki, 8arley, =arigalu or variga rice, <orralu or
<orra 3ice.
6. 4ondoms and contraceptives
1". 4otton yarn in hank and silk yarn in hank
11. 4urd, >ussi, 8utter 2ilk and separated milk
1,. ?arthen pot
1. ?lectrical energy
1$. @irewood other than casuarina poles, eucalyptus logs and cut si;es thereo'
1!. @ishnet and 'ishnet 'abrics
1-. @resh milk and pasteuri;ed milk other than A%( milk and skimmed milk powder
17. @resh plants, saplings and 'resh 'lowers
1#. =egetables B 'ruits other than those cured, 'ro;en, preserved, processed, dried,
dehydrated or canned.
16. 1arlic and 1inger
,". 8angles made o' shells, glass, lac or any other material other than those made o'
precious metals
((he original entry 0,".8angles made o' shell, 1lass, >ac or &lastic* is substituted by the Act +o 1" o'
,""- dated $
th
:anuary ,""-, w.e.' "1.1,.,""!.)
,1. %andlooms, parts and accessories thereo' and goods produced 'rom handlooms.
,,. %uman blood and blood plasma
,. <umkum, 8indi, alta and Sindur
,$. 2eat , @lesh o' poultry , 'ish including dry 'ish, prawns, lobsters, crabs, shrimps and
other sea 'ood eCcept when they are sold in 'ro;en state or in a sealed containerD eggs,
live stock and animal hair.
( (he original entry 0,$.2eat, @ish, 4hicken, prawn, prawn seed and other a7uatic products when not
cured or 'ro;en and eggs, livestock and animal hair.* is substituted by the 1.. 2S +o 76! 3ev ( 4(/55)
Eept dtD ,6/"-/,""- w.e.' "1/"7/,""-)
,!. +ational @lag
,-. .rganic manure
,7. +on/9udicial stamp paper sold by 1overnment (reasuriesD postal items like envelope,
post card etc, sold by 1overnmentD rupee note, when sold to the 3eserve 8ank o' 5ndia
and che7ues, loose or in book 'orm
,#. 3aw wool
,6. Semen including 'ro;en semen
". Silk worm laying, cocoon and raw silk othe* tha$ *a! si&. "*o( outside the %ou$t*y.
((he words in italics were added by the 1.. 2S +o 76! 3ev ( 4(/55) Eept dtD ,6/"-/,""- w.e.' "1/"7/
,""-)
1. Slate and slate pencils
,. 4oconut, (ender green coconut and 4opra
((he original entry ,. (ender green coconuts* was substituted by 0,. 4oconuts and tender green
coconuts* by Act +o ,# o' ,""# dated ,$/"6/,""# w.e.' "1/"$/,""#)
((he amended ?ntry 0,. 4oconuts and tender green coconuts* was substituted by Act +o ,# o' ,""#
dated ,$/"6/,""# w.e.' "1/"#/,""#)
. (oddy, +eera and Arak
$. Anbranded bread and
1
unbranded rusk
1. 5nserted vide 1.2S $ dated ,6/"1/,"1 w.e.'. 1/"1/,"1.
!. Salt including processed and branded salt
((he original entry 0!.Anprocessed and unbranded Salt* is substituted by 1.. 2S +o 1,61 3ev (4(/55)
Eept dt "7/"6/,""- w.e.' "1/"6/,""-)
-. Fater other than/
i)aerated, mineral, distilled, medicinal, ionic, battery, de/minerali;ed water, and
ii) water sold in sealed container
7 &rasadam, 8hog or 2aha 8hog by 3eligious 5nstitutions
# &lantain >eaves
6 8amboo 2atting
$" &u''ed 3ice, &arched 3ice, 2urmuralu and Atukulu
$1 %usk o' pulses, paddy, groundnut and wheat bran
$, >ea' plates and lea' cups/pressed or stitched and loose and unstitched vistarakulu
$ Anbranded broomsticks
$$ Seeds 'or sowing and gardening purpose including the seed or grain, corresponding to
the seed, sold to the nodal agencies, namely, Andhra &radesh State Seeds
Eevelopment 4orporation (A&SSE4), Andhra &radesh State 4o/.perative 2arketing
@ederation (Andhra &radesh 2ark'ed), A& State 4o/operative .ilseeds 1rowers
@ederation (.5>@?E), (he %yderabad Agricultural 4o/operative Association >td.
(%A4A), +ational Seeds 4orporation >td., and also including the seed or grain
procured by the seed companies, duly 'ollowing the Seed 4erti'ication or >abeling
&rocedure.
((he original entry 0$$.Seeds 'or sowing and gardening purposes* was substituted by 1.. 2S +o #1#
3ev (4(/55) Eept, dated "/"-/,""# w.e.' "1/"$/,""! and subse7uently by Act no ,# o' ,""# dated ,$/
"6/,""# w.e.' "1/"$/,""#)
1
$! (Eeleted)
(the original entry was substituted by 1...2s.+o.1,,!, 3ev.( 4(/55) dept, dt.,/1,/,""6. w.e.'.7/
!/,""6))
1. Eeleted by Act +o. 11 o' ,"1, dated ,"/"$/,"1, . 1o2s +o. 6, dated #.7.,"11 and 1o2s
+o. !# dated ,!.1.1, w.e.'. 11.7.,"11. ?arlier entry was (4otton @abrics., manmade 'abrics and
woollen 'abrics, (eCtile made/up, bed sheets, pillow covers, towels, blankets, traveling rugs,
curtain, ;ari, and embroidery articles.
,
$- (Eeleted)
,. Eeleted by Act +o. 11 o' ,"1, dated ,"/"$/,"1, . 1o2s +o. 6, dated #.7.,"11 and 1o2s
+o. !# dated ,!.1.1, w.e.'. 11.7.,"11. ?arlier entry was (Sugar)
$7 (a) An/manu'actured tobacco covered under tari'' heading +o.,$"1 o' the 4entral
?Ccise (ari'' Act, 16#! (! o' 16#-)D
(b) 8idis (biris) covered under tari'' item +o.,$"1"1, ,$"1"6, ,$"1"6" o' the
4entral ?Ccise (ari'' Act, 16#! (! o' 16#-)
( (he original entry G$7.(obaccoG was subbstituted by 1.. 2S +o 67 3ev (4(/55) EeptD dated 1//
,""7 w.e.' "1/"$/,""7.)
((he amended entry 0$7.(obacco and manu'actured (obacco but eCcluding cigarettes containing
(obacco with ?Ccise (ari'' 4ode ,$",.," and also eCcluding cigarettes with tobacco substitutes with
?Ccise (ari'' 4ode ,$",.6".1" was substituted by 1.. 2S +o 6 date "/"7/,""7 w.e.' "/"7/,""7)

48 3akhi.
((he entry at serial no $# was added by the Act +o , o' ,""! dated ,-
th
.ct ,""! w.e.' "1/"6/
,""!.)
$6.
1(
@abric), 2ade ups and garments made o' <hadi cloth.
((he entry at serial no. $6 was added by the Act +o 1" o' ,""- dated $th :anuary ,""- w.e.'.
"1.1,.,""!)
1. Ford @abric added vide Act +o. 11 o' ,"1, dated ,"/"$/,"1, w.e.'. 11.7.,"11.1o2s +o.
6, dated #.7.,"11 and 1o2s +o. !# dated ,!.1.,"1,
!". Sugarcane
((he entry no. !" was added by the 1.. 2S +o 1-,! 3ev (4(H55) dept dated -/11/,""-. w.e.'. "1/ "$/
,""!)
!1 4rochet laces
((he entry no. !1 was added by the 1.. 2S +o 1-,! 3ev (4(H55) dept dated -/11/,""-.w.e.' "1/"6/
,""-)
!,. :aggery
((he entry +o !, was added by 1.. 2S +o 16,6 3evenue (4(/55) Eept dated ,7/1,/,""- w.e.' "1/ "1/
,""7)
!. (amarind
((he entry +o ! was added by 1.. 2S +o 71 3evenue (4(/55) Eept dated ,,/1/,""7 w.e.' "1/ ",/,""7)
!$. 2esta or 8imli eCtracted 'rom plants o' the species %ibiscus cannabinus and %ibiscus
sabdari''a var.altissima.
!!. &ippalamodi.
!-. 4oir and 4oir products eCcluding rubberi;ed 4oir mattresses.
!7. <handasari Sugar.
((he ?ntry in Sl.+o. !$, !!, !- and !7 was added by Act +o. # o' ,""7 published in Andhra &radesh
1a;ette &art 5=/8 ?Ctraordinary +o. !! dt. 1#/1,/,""7 w.e.'. "1."-.,""7)
!#. (he 'ollowing goods, sold by 4anteen Stores Eepartment or the 5ndian +aval 4anteen
Services, either directly or through their unit/run 4anteens, to the Army/+avy/Air 'orce
personnel both working and retired and who are eligible 'or purchasing goods 'rom them.
1. All kinds o' cereals and pulses and products thereo', which are used 'or cooking
'ood.
,. Spices, used in cooking, including 4hillies power, turmeric powder and other similar
powders, used in cooking.
. 8iscuits, 8everages, 4on'ectionery B So't Erinks
$. Soups, S7uashes Snacks B 4orn'lakes
!. (ea B 4o''ee
-. &ickles, Sausess, :ams B :ellies
7. 2ilk &owders, 8aby @ood, @ood beverages B @ood ?nergisers
#. =ermicelli B 5nstant @oods
6. 4ooking oils, =anaspathi B 1hee
1". %oney, 4havanprash, ?no Antiseptic cream B lotions.
11. Starch and Sago
1,. 4opra, 4oconuts and ground/nuts
1. Shaving 8lades B 3a;or sets
1$. Shaving creams B A'ter Shave lotions
1!. (ooth 8rushes, Shaving brushes, Shoe brushes B (oilet 8rushes
1-. @ace creams, %air creams, B 8ody creams
17. Eental cream B (ooth powders
1#. &er'umes B Eeodorant including Agarbatti/ Ehoopsticks
16. (oilet Soaps and Eetergent Soaps
,". (oilet power B Eetergent powder
,1. %air oils B Shampoos
,,. %air Eye. Sanitary (owels B (oilet papers
,. @abric care, Starch, 3obin 8lue B 3anipal
,$. Eish Fashing Soap, &owder B Scrubber.
,!. FaC candles B Agarbathi
,-. &ressure 4ookers, 2ilk 8oiler B 3ice 4ooker
,7. =acume @lask, 4asserole, 4rockery B 1lass Fare
,#. ?lectrical 8ulbs, (ube light B 4@> >amp
,6. 2os7uito 3epellent, coil, 2at 7 >i7uid
". (orch 4ells, (orch cases
1. 3oom @reshners, (oilet/ @loor 4leaners B insecticides
,. Shoe polish, cloth clips B metal clips
. 1as stoves, 1as >ighters B Sa'ety matches, cooking ware including cups, &lates
and glasses made o' Alluminium paper or plastic
$. 4eiling 'ans, (able 'ans, Fall 'an, &edestal @ans
!. ?Chaust @ans, 2iCers, :uicer 2iCer 1rinders, 5rons
-. 4o''ee makers, ovens, immersion heater, toasters
7. 5nstant 1eysers, (ransistors,
#. Fater 'ilters B @ilter candles.
6. &lastic 8uckets, 8asins, Erum B 2ugs
$". Fater 8ottles B Fater cans
$1. Suitcases moulded B so't luggage
$,. Sports wear, 1ol' 8alls, shoe track suit, umbrellas B &adlocks
$. %elmets
$$. Frist Fatches
$!. @ood processor microwave ovens
$-. 4oir products, 4oir 2attress,
$7. Fater heaters, =acume 4leaners, Fater &uri'ier.
$#. 2ono 8lock &umps.
$6. Sewing 2achines (%and B @oot)
!". Sun / glasses, 3oom 4oolers.
!1. 3eady Imade garments and hosiery goods
!,. 52@> or 52> or wines, with sale value o' less than 3s.!""// per case o' 1, +o.sJ o'
1""" ml or 1, +o.Js o' 7!" ml or ,$ +oJs o' 7! ml or $# +oJs o' 1"" ml or 6- number
o' 6" ml bottles*.
((he ?ntry !# was inserted by 1...2s.+o.1$-# 3evenue (4(/55) Eept, dt.,.11.,""7 w.e.'. ,$.11.,""7.)
!6. Sale o' goods to any unit located in Special ?conomic KoneD
!6/A. All goods sold to units, operator, developer, 4o/developer and 4ontractors engaged by
them 'or use in processing area o' the respective Special ?conomic Kones eCcept the
goods listed in rule ,"(,) (a) o' the Andhra &radesh =alue Added (aC 3ules, ,""!J.
((he entries against Serial +o !6 and !6/A were added by Act +o ,# o' ,""# dated ,$/"6/,""# w.e.' "1/
"-/,""#)
-". 0+awar*
((he ?ntry -" was inserted by 1...2s.+o.!"$ 3evenue (4(/55) Eept, dt.#/!/,""6 w.e.'. 1/!/,""6.)
-1. 01oods sold to transit passengers both incoming and outgoing , at the duty 'ree shops
established at the 3a9iv 1andhi 5nternational Airport, Shamshabad, 3anga 3eddy
Eistrict*.
((he ?ntry -1 was inserted by 1...2s.+o.7$! 3evenue (4(/55) Eept, dt.,1/7/,""6 w.e.'. ,$//,""#.)

1
-,. Kari
1. ?ntry +o. -, inserted vide Act +o. 11 o' ,"1, dated ,"/"$/,"1, w.e.'. 11/7/,"11. 1o2s
+o. !# dated ,!.1.,"1, w.e.'. 11.7.,"11
,
-. @abrics, 2ade ups and garments produced and sold by the power loom units in the
state to dealers registered under the Act only at the point o' sale in the hands o'
powerloom units.
,. ?ntry +o. - inserted vide Act +o. 11 o' ,"1, dated ,"/"$/,"1, w.e.'. 11/7/,"11. 1o2s
+o. !# dated ,!.1.,"1, w.e.'. 11.7.,"11

-$. @ertili;ers, at the point o' sale by &A4S directly to the 'armers
?ntry -$ inserted by 1o2s +o. -"! dated 6.1".,"1,.

$
-!. (rans'er o' right to use 'eature 'ilms (in digital or physical 'orm) by 'ilm producers to
distributors or eChibitors
". Entr! No. #$ added %ide G&'S No. ($) *E+ENUE ,C&''E*CI-L T-.ES/II0
DE1-*T'ENT Dated 22/32/(324 5.e.f. 27/32/(324.
Explanation 6 (he goods mentioned in entries $!B $- o' this schedules shall be goods
included in the relevant heads and sub/heads o' the 1
st
Schedule to the Additional Euties o'
?Ccise (1oods o' special importance) Act 16!7, but does not include goods where no
additional duties o' eCcise are levied under that schedule.
( @or the 'igures $!,$- B $7 in the eCplanation the 'igures $!B$- are substituted by 1.. 2S +o 67 3ev (4(/
55) EeptD dated 1//,""7 w.e.' "1/"$/,""7.)