1. Agricultural implements manually operated or animal driven.
2. Aids and implements used by handicapped persons.
3. Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, wheat bran and supplements, concentrates and additives of such feed. 3A. Bangles made of any kind of materials except those made of gold, silver and platinum.
4. Betel leaves.
5. Books, periodicals and journals excluding those specified elsewhere in this schedule or any other schedule but including Braille books, Maps, Charts and Globes. 5A. Bread except pizza bread containing any type of fruit or vegetable. 5B. Bullock cart. 5C. Chakla aand belan, dal-stirrer.
6. Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.
8. Coarse grains other than paddy, rice and wheat. 8A. Coconut fibre. 8B. Conch Shell and conch shell products.
9. Condoms and contraceptives.
10. Cotton and silk yarn in hank.
11. Curd, Lussi, butter milk and separated milk 11A. Duty Entitlement Pass Book (D.E.P.B.)
12. Earthen pot but not including ceramic pot.
13. Electrical energy.
14. Firewood excluding casurina and eucalyptus timber.
15. Fishnet, fishnet fabrics and seeds of fish, prawn and shrimp.
16. Fresh milk and pasteurised milk.
17. Fresh plants, saplings and fresh flowers.
18. Fresh vegetables & fruits.
19. Fresh garlic and ginger.
20. Gur, Jaggery and Rub gur. 20A. Goods, except kerosene oil, sold through public distriburion system(PDS). 20B. (i)Garments, goods and made-ups, of khaddar or khadi as defined in the West Bengal Khadi & Village Industries Board Act,1959 (West Ben. Act XIV of 1959), manufactured in a khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act,1956. (ii) Products like pit loom, frame loom,paddle driven semi automatic loom, warping drum and bobbin, used in production of khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act,1959(West Ben. Act XIV of 1959) 20C. Handicrafts, household articles made of brass and bell metal. 20D. Hosiery Yarn.
21. Human blood and blood plasma. 21A. Idols, toy and doll made of clay
22. Indigenous handmade musical instruments 22A. Indigenous handmade nuggets, commonly known as bori 22B. Indigenous handmade soap 22C. Kite.
23. Kumkum, bindi, alta and sindur. 23A Lac and shellac. 23B Mat locally known as madur made wholly or principally of Cyperus Corymbosus known locally as gola methi, madur kathi, mutha, or Cyperus Malaccensis known locally as Chimati pati. 23C Matsticks and reed obtainable from Cyperus Corymbosus known locally as gola methi,madur kathi, mutha, or Cyperus Malaccensis known locally as Chimati pati.
24 Meat, fish, prawn, and other aquatic products when not cured, or frozen; and dry fish commonly known as sutki mach eggs and livestock and animal hair.
25. National flag 25A. Newspaper.
26 Organic manure.
27 Paddy, rice, wheat, pulses, flour, atta, maida, suji, besan and sattu. 27A. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or gur,commonly known as Murki. 27B. Papad commonly known as papar
28 Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
30 Raw jute.
31. Raw wool. 31A. Sabai grass and articles made thereof.
32. Sago and Tapioca globules. 32A. Salt. 32B. Salted cooked food made wholly or principally of flour,atta, suji or beson, that is to say, singara, Nimki, kachuri, khasta kachuri, luchi, radhaballavi, and dalpuri.
33. Semen including frozen semen.
34. Silk worm laying, cocoon and raw silk.
35. Slate and slate pencils. 35A. Sugar manufactured or made in India, misri and batasa.. 35B. Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule. 35C. Sponge-wood commonly known as sola or solapith.
36. Sweetmeat other than cake and pastry but including curd and khoa.
37. Tender green coconut commonly known as daab 37A. (i) Textile fabrics made wholly or partly of cotton, rayon, flax, artificial silk or wool manufactured or made in India, other than those specified elsewhere in any other schedule. (ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics when such fabrics are manufactured or made in India, mosquito net fabrics and mosquito net commonly known as moshari. 37B. Tobacco, as referred to in the First Schedule to the Central Excise and Salt Act, 1944, including cigarette, cigar, cheroot, smoking mixture for pipe and cigarette, biri, chewing tobacco, snuff and tobacco for hookah, that is to say, tobacco paste, ready for use in hookah, when all such items are manufactured ready for use in hookah, when all such items are manufactured or made in India
38. Toddy, Neera and Arak.
39. Unprocessed green leaves of tea
40. Tile frame and brick frame.
41. Water other than— (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container.