...SCHEDULE – I (See Section 7) 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 up to 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof. (The words ‘including hand operated sprayers and dusters” were added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-08-2005.) (The amended entry “1. Agricultural implements manually operated or animal driven including hand operated sprayers and dusters” is substituted by the G.O MS No 1625 Rev (CT-II) dept dated 6-11-2006 w.e.f 01-04-2005.) (The amended entry “1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 25.6 cc engines developing 0.8 to 1.4 HP) and dusters” was substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008) 2. Aids and implements used by handicapped persons 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw and feed supplements and nutrients (The original entry “3.Aquatic feed, poultry feed and cattle feed including grass, hay and straw is substituted by the G.O MS No 1625 Rev (CT-II) dept dated 6-11-2006.w.e.f 01-09-2006) 4. Betel leaves 5. Books, periodicals and journals including maps, charts, globes and atlases (The words in...
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