Third, Fifth and Sixth Schedules Chapter- 13
18. Omitted by FSA,
2022- Omitted by Finance
Act, 2021 - Omitted by Finance
Act, 2021 - Supply of locally
produced silos
Till 30.06.2026- Wheat Bran^
- Sugar beet^
- Fruit juices, whether fresh, frozen or otherwise preserved but excluding those
bottled, canned or packaged. - Milk and cream, concentrated or containing added sugar or other sweetening
matter, excluding that sold in retail packing under a brand name - Flavored milk, excluding that sold in retail packing under a brand name
- Yogurt, excluding that sold in retail packing under a brand name
- Omitted by FSA,
2022 - Butter, excluding that sold in retail packing under a brand name
- Desi ghee, excluding that sold in retail packing under a brand name
- Cheese, excluding that sold in retail packing under a brand name
- Processed cheese not grated or powdered, excluding that sold in retail
packing under a brand name - Omitted by FSA,
2022 - Products of meat or meat offal excluding sold in retail packing under a brand
name or trademark - Live Animals and live poultry
- Meat of bovine animals, sheep, goat and uncooked poultry meat excluding
those sold in retail packing under a brand name - Fish and crustaceans excluding those sold in retail packaging under a brand
name - Live plants including bulbs, roots and the like
- Cereals other than rice, wheat, wheat and meslin flour
- Edible vegetables including roots and tubers whether fresh, frozen or
otherwise reserved (e.g. in cold storage) but excluding those bottled or
canned. - Edible fruits
- Sugar cane
- Eggs including eggs for hatching
- Compost (non-commercial fertilizer)
- Locally manufactured laptops, computers, notebooks whether or not
incorporating multimedia kit and personal computers - Newspaper
- Raw hides and skins
- Prepared food or foodstuff supplied by Restaurants and caterers
- All types of breads, nans and chapattis
NOTES:
- For the purposes of this Schedule, for entries against which classification of headings or sub-
headings has been specified, exemption shall be admissible on the basis of description of goods as