In force · As amended up to 2026-08
25. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons (excluding colour pencils), foot-rules of the types used in schools and kalams (pens used for takhties).
26. Betel leaves including prepared pans.
27. Pesticides for plant protection.
28. Plant protection machines.
5. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, and spare parts, component parts and accessories required for use therewith, and lenses, films and cinema carbons.
5. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).
6. Hides and skins, whether in a raw or dressed state.
Source: India Code