Amendment status not verified — confirm the current text below against the official source.
Wheel chairs and crutches used by physically handicapped and invalid persons. -96- Schedule —II [(See Section 12 (iv) (a) ) Goods taxable at zero per centum Si No. Description of goods 1 2 1 Animal shoe nails 2 Agate 3 Bangles (made of shell, glass, lac or plastics) 4 Bukhari 5 Clay lamps 6 Chalk stick 7 Coconut fiber 8 Coconut in shell & separate kernel of coconut other than kopra 9 Handmade safety matches 10 Husk including groundnut husk 11 Gabba 12 Beehive 13 Kangri 14 Kites 15 Kirpan 16 Leaf plates and cups-pressed or stitch 17 Loi 18 Mat locally known as madur made wholly or principally of ccyperaceous corymbosus known locally as gola mathi, madurkathi or cypress 19 Mat locally known as madur made mainly of cypress corymbosus malaccensis known locally as chimatipatti and handicraft made of mat 20 Matchstick and reed obtainable from cupreous corymbosus known locally as gola methi, madur kathi, mutha, or cypress malaccensis known as chimatipatti 21 Mudhas made of sarkanda, phool paharijhadoo 22 Plantain leaves 23 Pattu 24 Puffed rice commonly known as muri, flattened or beaten rice commonly known as chira, parched rice commonly known as khoi, -97- parched paddy or rice coated with sugar or gur commonly known as murki 25 Quandakari 26 Rattan, reed (in Malayalam) 27 Sacred thread, commonly known as yagyopavit 28 Seeds of grass, vegetables and flowers 29 Sweet meat 30 Sabai grass and rope 31 Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai/shishal takhti 32 Takhti 33 Unbranded broom sticks 34 Unprocessed green leaves of tea Schedule —III [(See Section 12 (iv) (b) )1 Goods taxable at 1 per centum SI No. Description of goods 1 2