Under exempted goods category, the empowered committee has listed about 50 commodities comprising of :
(a) Natural products;
(b) Unprocessed products;
(c) Items which are legally barred from taxation; and
(d) Items which have social implication.
Further a set of maximum 10 commodities out of commodities listed in the exempted category will be flexibly chosen by individual States which are of local importance for the individual States without having an inter State implication.
Examples of few exempted categories of commodities are given below;
- Books, periodicals and journals including maps, charts and globes.
- Blood including blood components.
- Fresh vegetables and fruits.
- Earthern Pot.
- Electricity energy.
- Course grains other than paddy, rice and wheat.
- Fresh plants, saplings and fresh flowers.
- Kum Kum, Bindi, Sindur, etc.
- All bangles except those made of precious metels.
- Curd, Lassi, Butter Milk and separated milk.
- Betel leaves.
- Animal driven or manually operated agricultural implements their spare parts, components and accessories.