(See clause (b) of section-7 of Uttar Pradesh Value Added Tax Ordinance, 2007)



List of Exempted goods


Serial No.


Name and description of goods



Agricultural implements including sprayers & drip irrigation equipments - manually operated or

animal driven or tractor or power driven; spare parts and accessories thereof.

(A) Agricultural implements - manually operated or animal driven - hand hoe or khurpa, sickle, spade,

baguri, hand-wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear,

sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet,

lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow,

winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed

broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla,

tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed-cum-fertilizer drill,

planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian

wheel and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower,

sugar cane crusher, cane juice boiling pan and grating roller and crowbar;animal driven cart, tyre

and tube thereof; Treadle Pump (Paddle Pump).

(B) Agricultural implements - Tractor or power driven - plough, harrow, cultivator or tiller, seed drill,

fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or

scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller,

hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker,

thresher, chaff cutter, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder

and mixer, and transplanter.


Aids & implements used by handicapped persons.


Animal shoenails, nalkhuri and nails used in nalkhuri.


Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed;

and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk ; aquatic,poultry and cattle feed supplement, concentrate and additives thereof ; wheat bran and deoiled cake but excluding oil cake; rice polish; rice bran and rice husk. ; sanai and dhaincha.


All kinds of bangles except those made of items described in schedule III; ghunghroo and ghanti

of brass; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made of

copper or brass.


Betel leaves, paan both prepared and unprepared; Gulkand


Books and periodicals & journals including Braille books; maps; chart & globe.


Coarse grains that is to say jowar, maize (macca), ragi, bajra, kodon, barley and kutu, ramdana,

singhara (whether fresh, dried or boiled), kutu flour and singhara flour :sawan,mandua, kakun and



Condoms and contraceptives,oral contraceptive pills.


Cotton yarn in hanks and cones, silk yarn in hanks and cones; Poly cotton roving (puni) and slibers;

cotton newar, hand spun yarn, handloom newar; baan made of kaans, moonj or sunn.


Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttel looms, and

paddle looms); implements used in the production of khadi / khaddar; handloom fabrics and parts thereof.Khadi fabric of all kinds, Gandhi Topi, Khadi Garments and Khadi made-up including unfilled Rajai, unfilled

Gaddey,unfilled pillow; Cotton filled Gaddey, Quilt, Masnad and pillow made of Khadi.


Curd, Lassi, butter milk, fresh milk, pasteurised milk and separated milk.


Electrical energy ;Solar Energy device, Solar Energy equipments and parts thereof; Engine and generating set operated by Biomass/Biogas and parts thereof , L.E.D. Bulb.


Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and

articles;dung and upla made of dung; earthen roofing tiles (khaprail and naali).


Fire wood except Casurina & Eucalyptus timber.


Fresh plants, saplings and fresh flowers.


Fried and roasted grams.


Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds.


Fresh vegetables and fresh fruits including potato, onion, garlic and ginger;fresh cane juice and

fresh fruit juice other than those sold in sealed or tinned container or in hotels & restaurants.


Human Blood & blood plasma.


Handloom cloth of all kinds; handloom durries; handloom shawls & lois whether plain, printed, dyed

or embroidered.


Indigeneous handmade musical instruments.



Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins,

hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and

rakhi ; moonga or moti made of glass.


Meat, fish, prawn & other aquatic products (when not cured or frozen); eggs and livestock.


National Flag, news paper, newsprint when sold to news paper publishers; flag, poster, banner,

token and goods of like nature related with Armed Forces Flag Day celebrated on December



Organic manure and bio-fertilizers; Zinc sulphate fertilizer and micro-nutrient mixtures; potash

and phosphatic components of the following chemical fertilizers.

Sl.No.                                     chemical fertilizer                          ratio of components

  1-                                                    D.A.P.                                          18:46:0

  2-                                                    M.O.P.                                           --------

  3-                                                    S.S.P.                                            --------

  4-                                                    N.P.K.                                          12:32:16

  5-                                                    N.P.K.                                          20:20:0

  6-                                                    N.P.K.                                          15:15:15

  7-                                                    N.P.K.                                          23:23:0

  8-                                                    N.P.K.                                          14:35:14

  9-                                                    N.P.K.                                          20:20:10

  10-                                                  N.P.K.                                          15:15:10

  11-                                                  N.P.K.                                          10:10:10

  12-                                                  N.P.K.                                          12:6:0

  13-                                                  N.P.K.                                          16:9:0

  14-                                                  M.A.P.                                          11:52:0

The percentage of the different components in the chemical fertilizers shall be

determined according to guidelines issued by the Department of Agriculture, Uttar Pradesh, from time

to time.


Papar, aam papar, kachri, sewaiyan, mungauri except soyabean mungauri, bari except soyabean bari.


Prasad, bhog or mahabhog, panchamrit, misri, batasa, vibhuti sold by religious institutions;

batasha,illaichidana,gatta,kampat Charas; bura, kuliya made of khandsari sugar.


Non-judicial stamp paper sold by Govt. Treasuries, Postal items like envelope, postcard etc. sold by

Govt., rupee note when sold to the Reserve Bank of India & Cheque, loose or in the book form.


Raw wool including animal hair.


Semen including frozen semen; bones, horns and hooves.


Slate and slate pencils; takthi; Chalk stick and chalk powder;blackboard,jharan(duster).


Silk worm laying cocoon & raw silk.


All seeds other than oilseed.


green coconut;coconut containing water.


Bun , rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan excluding Besan made of pea; Gur, jaggery & edible variety

of rab gur;Khandsari; Porridge; beehive; Sugar as defined in section 14 of the Central Sales Tax Act, 1956, Unbranded Honey


Salt (branded or otherwise); Kala namak; sendha namak.


Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in

sealed container.


Items covered by PDS (except Kerosene).


Sacred thread (commonly known as yagyopavit), wooden kharaun.


Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop

agarbatti, sambrani or lohbana, rudraksh , rudraksh mala, tulsikanthi mala, gulab jal and kewra jal.




Chikan Products and Benarasi silk sarees, kalavattu; Embroidery or Zari articles that is to say :

lackha, thapa, gokharu, imi, zari, kasab, salma, dabaka chumki, gota, sitara, nagsi, kora, badia

gizai, including their cutting, waste and garlands of zari.


Kite,manjha and  charkhi used for flying kites;Bans ki tilli (Fatti)


Kirpan; religious pictures not for use as calendar.


Muddhas made of sarkanda, phool bahari jhadoo and unbranded broomsticks.


Puffed rice, commonly known as Poha, Murmura and lai; Muri; flattened or beaten rice commonly

known as Chiwra; parched rice commonly known as khoi; parched paddy or rice coated with sugar or

gur commonly known as Murki; and Sattu.


Handmade glass phials of capacity not more than 25 ml. manufactured by himself.


Handloom durries; handwoven tat-patti, gudri.

49 Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture; marble idols with maximum retail price of rupees six hundred on condition that such marble idols are manufactured without using electrical energy; Marble handicrafts goods; koramal ; wood carving; "Brushes which are used for painting and varnishing"


Leaf plates and cups excluding pressed or stitched.


Wooden toys; Lac & Shellac including paseva, mulamma, button lac and kiri ;Sports goods excluding
apparels and Sports footwear ; Stop clock.


52 All kind of footwear including hawai chappals and straps thereof, with maximum retail price not exceeding rupees three hundred per pair provided that the maximum retail price is indelibly marked or embrossed on the footwear itselff
53 Motor/battery operated e-rickshaw distributed /for distribution under the State Government Schemes of free distribution of Motor/battery operated e-rickshaw to urban rickshaw pullers.