The following individuals are exempt from sales tax:
Schedule A: Rulers of States, Central or State Government Departments, Local Governments, Inland Clearance Depots, Duty-Free Shops
Schedule B: Manufacturers of Specific Non-Taxable Goods—Exempt from sales tax when purchasing raw materials, parts, and packaging used in the manufacture of goods
Schedule C: Sales Tax Registered Manufacturers—Exempt from sales tax when purchasing raw materials, parts, and packaging used in the manufacture of taxable food products