THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE
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Body

SCHEDULE I

List of Exempted Goods

See Section 13 (1)

Sl. No	Description of goods

1	Agricultural implements manually operated or animal driven.
2	Aids & implements used by handicapped persons.
3	Animal feeds and suplements.
4	Animal shoenails.
5	Aquatic feeds and suplements.
6	Appalam, Vadam and Vathal.
7	Artificial Limbs, shoes and such items used by physically handicapped person.
8	Atta, Maida, Suji, Besan, wheat, flour, paddy, rice and pulses.
9	All bangles excluding those made of precious metal.
10	Beehive.
11	Betel leaves.
12	Books, periodicals and journals including maps, charts and globe.
13	Bread (Un-branded).
14	Cart driven by animals.
15	Charcoal.
16	Charkha, Amber Charkha.
17	Handlooms, Handloom fabrics and Gandhi Topi.
18	Chalk stick
19	Chicken products.
20	Omitted w.e.f. 26-12-2008
21	Coarse grains.
22	Condoms & Contraceptives.
23	Cotton & Silk yarn in hank.
24	Curd, Lassi, butter milk & saturated milk.
25	Earthen pot and clay lamps.
26	Electrical energy.
27	Firewood except Casurina and Eucalyptus timber.
28	Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.
29	Fresh milk and pasteurized milk.
30	Fresh plants, saplings and fresh flowers.
31	Fresh vegetables, including potatoes & fruits.
32	Gamosha.
33	Goods taken under customs bond for re-export after manufacturing or otherwise.
34	Handicrafts.
35	Blood including blood components.
36	Idols made of clay.
37	Indigenous handmade musical instruments.
38	Items covered by PDS .
39	Khadi garments /goods and made-ups.
40	Kites.
41	Kirpan.
42	Kumkum, Bindi, Alta & Sindur.
43	Mango stones and mango kernels.
44	Hatchable eggs and livestock, Fresh meat, fish, prawn, and other aquatics.
45	Mekhla, Chaddar.
46	Muddhas made of sarkanda, phool bahari jhadoo.
47	National Flag.
48	Non-judicial stamp sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques.
49	Nutan kerosene wick stove.
50	Onion ,Garlic and Ginger
51	Organic manure.
52	Rakhi.
53	Raw wool & Jute.
54	Religious pictures not for use as calendar.
55	Sacred thread, commonly known as yagnapobit.
56	Sago.
57	Salt (Branded or otherwise).
58	Saplings and Seed of all kinds, other than oil seeds.
59	Scale, colour box, painting box and drawing book, exercise book and Mathematical instruments for Students sold by school canteen .
60	Semen including frozen semen.
61	Silk worm laying, cocoon & raw silk.
62	Slate and slate pencils.
63	Sugar.
64	Tapioca.
65	Omitted w.e.f. 31st October, 2011
66	Tender green coconut.
67	Toddy, Neera & Arak.
68	Vaccines of all kinds.
69	Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container.
70	Plantain leaves.
71	Poha, murmura and lai.
72	Prasdam by religious institutions.
73	Unbranded broomsticks.
74	Unprocessed green leaves of tea.
75	Projects of Power Department under Deen Dayal Upadhyaya Gram Jyoti Yojana (DDUGJY)
79	Projects of Power Department under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY)