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Goods and Services Tax
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Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax

Showing 1 to 173 of 173 Records
 

Relevant notifications for Exempted Goods

IGST - Not. No. 2/2017 - Dated: 28-6-2017 - IGST Rate

CGST - Not. No. 2/2017 - Dated: 28-6-2017 - CGST Rate

UTGST - Not. No. 2/2017 - Dated: 28-6-2017 - UTGST Rate



001
  0101
Live asses, mules and hinnies
002
  0102
Live bovine animals
003
  0103
Live swine
004
  0104
Live sheep and goats
005
  0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks... ..
006
  0106
Other live animal such as Mammals, Birds, Insects
007
  0201
Meat of bovine animals, fresh and chilled.
008
  0203, 0204, 0205, 0206, 0207, 0208, 0209
All goods, fresh or chilled Notes As amended by notification no. 44/2017 da... ..
009
  0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods other than fresh or chilled other than those put up in unit conta... ..
010
  0204
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
011
  0205
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
012
  0206
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
013
  0207
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
014
  0208
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
015
  0209
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
016
  0209
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
017
  0210
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
018
  3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in froz... ..
019
  0301
Live fish.
020
  0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
021
  0304, 0306, 0307, 0308
All goods, fresh or chilled Notes As amended by notification no. 44/2017 da... ..
022
  0303, 0304, 0305, 0306, 0307, 0308
All goods other than fresh or chilled and other than those put up in unit c... ..
023
  0307
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
024
  0308
Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f... ..
025
  0401
Fresh milk and pasteurised milk, including separated milk, milk and cream, ... ..
026
  0403
Curd; Lassi; Butter milk
027
  0406
Chena or paneer, 5 other than those put up in unit container and,- (a) bear... ..
028
  0407
Birds' eggs, in shell, fresh, preserved or cooked
029
  0409
Natural honey, 6 other than those put up in unit container and,- (a) bearin... ..
030
  0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
030A
  0504
All goods, fresh or chilled Notes As inserted by notification no. 44/2017 d... ..
030B
  0504
All goods other than fresh or chilled other than those put up in unit conta... ..
031
  0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (b... ..
032
  0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
033
  0511
Semen including frozen semen
034
  6
Live trees and other plants; bulbs, roots and the like; cut flowers and orn... ..
035
  0701
Potatoes, fresh or chilled.
036
  0702
Tomatoes, fresh or chilled.
037
  0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
038
  0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
039
  0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
040
  0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar e... ..
041
  0707
Cucumbers and gherkins, fresh or chilled.
042
  0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
043
  0709
Other vegetables, fresh or chilled.
043A
  0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, ot... ..
044
  0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
045
  0713
1 Dried leguminous vegetables, shelled, whether or not skinned or split 6 o... ..
046
  0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar ... ..
046A
  0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar ... ..
046B
  08
Dried makhana, whether or not shelled or peeled other than those put up in ... ..
047
  0801
Coconuts, fresh or dried, whether or not shelled or peeled
048
  0801
Brazil nuts, fresh, whether or not shelled or peeled
049
  0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryi... ..
050
  0803
Bananas, including plantains, fresh or dried
051
  0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
052
  0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas... ..
053
  0806
Grapes, fresh
054
  0807
Melons (including watermelons) and papaws (papayas), fresh.
055
  0808
Apples, pears and quinces, fresh.
056
  0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
057
  0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and... ..
058
  0814
Peel of citrus fruit or melons (including watermelons), fresh.
059
  7, 9 or 10
All goods of seed quality Notes 3. Tariff heading as corrected vide F. No. ... ..
060
  0901
Coffee beans, not roasted
061
  0902
Unprocessed green leaves of tea
062
  0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berrie... ..
063
  0910 11 10
Fresh ginger, other than in processed form
064
  0910 30 10
Fresh turmeric, other than in processed form
065
  1001
Wheat and meslin 7 other than those put up in unit container and,- (a) bear... ..
066
  1002
Rye 7 other than those put up in unit container and,- (a) bearing a registe... ..
067
  1003
Barley 7 other than those put up in unit container and,- (a) bearing a regi... ..
068
  1004
Oats 7 other than those put up in unit container and,- (a) bearing a regist... ..
069
  1005
Maize (corn) 7 other than those put up in unit container and,- (a) bearing ... ..
070
  1006
Rice 7 other than those put up in unit container and,- (a) bearing a regist... ..
071
  1007
Grain sorghum 7 other than those put up in unit container and,- (a) bearing... ..
072
  1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi... ..
073
  1101
Wheat or meslin flour 7 other than those put up in unit container and,- (a)... ..
074
  1102
Cereal flours other than of wheat or meslin, maize (corn) flour, Rye flour,... ..
075
  1103
Cereal groats, meal and pellets 7 other than those put up in unit container... ..
076
  1104
Cereal grains hulled
077
  1105
Flour, powder, flakes, granules or pellets of potatoes other than those put... ..
078
  1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) other th... ..
078A
  1106 10 10
Guar meal Notes As inserted by notification no. 44/2017 dated 14-11-2017 w.... ..
079
  12
All goods of seed quality
080
  1201
Soya beans, whether or not broken, of seed quality.
081
  1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro... ..
082
  1204
Linseed, whether or not broken, of seed quality.
083
  1205
Rape or colza seeds, whether or not broken, of seed quality.
084
  1206
Sunflower seeds, whether or not broken, of seed quality.
085
  1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton s... ..
086
  1209
Seeds, fruit and spores, of a kind used for sowing.
087
  1210
Hop cones, fresh.
087A
  1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets Notes As ... ..
088
  1211
Plants and parts of plants (including seeds and fruits), of a kind used pri... ..
089
  1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
090
  1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed... ..
091
  1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, f... ..
092
  1301
Lac and Shellac
092A
  1401
Sal leaves, siali leaves, sisal leaves, sabai grass Notes Inserted by notif... ..
093
  1404 90 40
Betel leaves
093A
  1404 90 60
Coconut shell, unworked Notes As inserted by notification no. 44/2017 dated... ..
093B
  1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks Notes Insert... ..
094
  1701 or 1702
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsa... ..
095
  1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly kno... ..
096
  1905
Pappad, by whatever name it is known, except when served for consumption
097
  1905
Bread (branded or otherwise), except when served for consumption and pizza bread
098
  2106
Prasadam supplied by religious places like temples, mosques, churches, guru... ..
099
  2201
Water other than aerated, mineral, purified, distilled, medicinal, ionic, b... ..
100
  2201
Non-alcoholic Toddy, Neera including date and palm neera
101
  2202 90 90
Tender coconut water 8 other than those put up in unit container and,- (a) ... ..
102
  2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattl... ..
102A
  2306
De-oiled rice bran Explanation The exemption applies to de-oiled rice bran ... ..
102B
  2306
Cotton seed oil cake u1 p /u1 p o p /o p Notes o p /o p u1 p /u1 p As inser... ..
103
  2501
Salt (including table salt and denatured salt) and pure sodium chloride, wh... ..
103A
  26
Uranium Ore Concentrate Notes As inserted by notification no. 44/2017 dated... ..
104
  2716 00 00
Electrical energy
105
  2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specificati... ..
106
  3002
Human Blood and its components
107
  3006
All types of contraceptives
108
  3101
All goods and organic manure 9 other than those put up in unit container an... ..
109
  3304
Kajal other than kajal pencil sticks , Kumkum, Bindi, Sindur, Alta
110
  3825
Municipal waste, sewage sludge, clinical waste
111
  3926
Plastic bangles
112
  4014
Condoms and contraceptives
113
  4401
Firewood or fuel wood
114
  4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
114A
  44 or 68
Deities made of stone, marble or wood Notes Inserted by notification no. 20... ..
114B
  46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai gra... ..
115
  4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Gove... ..
116
  4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
117
  48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government o... ..
118
  4907
Cheques, lose or in book form
119
  4901
Printed books, including Braille books
120
  4902
Newspapers, journals and periodicals, whether or not illustrated or contain... ..
121
  4903
Children's picture, drawing or colouring books
122
  4905
Maps and hydrographic or similar charts of all kinds, including atlases, wa... ..
122A
  4907
Duty Credit Scrips o p /o p Note o p /o p As Inserted vide notification no.... ..
123
  5001
Silkworm laying, cocoon
124
  5002
Raw silk
125
  5003
Silk waste
126
  5101
Wool, not carded or combed
127
  5102
Fine or coarse animal hair, not carded or combed
128
  5103
Waste of wool or of fine or coarse animal hair
129
  52
Gandhi Topi
130
  52
Khadi yarn
130A
  50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) an... ..
131
  5303
Jute fibres, raw or processed but not spun
132
  5305
Coconut, coir fibre
132A
  53
Coir pith compost other than those put up in unit container and, - (a) bear... ..
133
  63
Indian National Flag
134
  6703
Human hair, dressed, thinned, bleached or otherwise worked
135
  6912 00 40
Earthen pot and clay lamps
135A
  69
Idols made of clay u1 p /u1 p o p /o p Notes o p /o p u1 p /u1 p As inserte... ..
136
  7018
Glass bangles (except those made from precious metals)
136A
  7117
Bangles of lac/ shellac u1 p /u1 p o p /o p Notes u1 p /u1 p o p /o p As am... ..
137
  8201
Agricultural implements manually operated or animal driven i.e. Hand tools,... ..
138
  8445
14 Charkha for hand spinning of yarns, including amber charkha o p /o p u1 ... ..
139
  8446
Handloom weaving machinery
140
  8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141
  8803
Parts of goods of heading 8801
142
  9021
Hearing aids
143
  92
15 Indigenous handmade musical instruments as listed in ANNEXURE II o p /o ... ..
144
  9603
16 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or othe... ..
145
  9609
Slate pencils and chalk sticks
146
  9610 00 00
Slates
146A
  9619 00 10 or9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons Notes Inserted by notif... ..
147
  9803
Passenger baggage
148
  Any chapter
Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, pan... ..
149
  -
Supply of lottery by any person other than State Government, Union Territor... ..
150
  -
Supply of goods by a Government entity to Central Government, State Governm... ..
151
  Any chapter
Parts for manufacture of hearing aids u1 p /u1 p o p /o p Notes u1 p /u1 p ... ..
152
  Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71) Notes Inser... ..
1
 
 
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