Transactions Zero-Rated and Eligible for Input Tax Credit
| Sl.No. | Description | 
| 1. | Sale of taxable goods in the course of inter-state Trade or Commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956. | 
| 2. | Sale of goods falling within the scope of Section 5(1) and Section 5(3) of the Central Sales Tax Act, 1956. | 
| 3. | Omitted. | 
| 3A. | Omitted. | 
| 4. | Goods or products specifically marketed with brand “A.P Girijan Co-Operative Corporation Limited.” | 
| 5. | Omitted (****) | 
| 6. | The sale of transactions of soya beams Deoiled akes |