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GST
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Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - GST

Showing 1 to 180 of 180 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 59 , other than pre-packaged and labe... ..

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   03
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, 0309
All goods other than fresh or chilled and 59 , other than pre-packaged and ... ..

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, other than pre-packaged and labelled Explanation ... ..

027   0406
Chena or paneer, 61 , other than pre-packaged and labelled Explanation (ii)... ..

028   0407
Birds' eggs, in shell, fresh, preserved or cooked

029   0409
Natural honey 61 , other than pre-packaged and labelled Explanation (ii) Th... ..

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 61 , other than pre-packaged and labe... ..

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   06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

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 Not... ..

043B   0711
Vegetables provisionally preserved, but unsuitable in that state for immedi... ..

044   0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

045   0713
Dried leguminous vegetables, shelled, whether or not skinned or split 61 , ... ..

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 62 , other than pre-package... ..

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, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), wa... ..

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... ..

057A   0813
Tamarind dried Notes As Inserted vide Notification No. 15/2019-Integrated T... ..

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 63 , other than pre-packaged and labelled Explanation (ii)... ..

066   1002
Rye 63 , other than pre-packaged and labelled Explanation (ii) The expressi... ..

067   1003
Barley 63 , other than pre-packaged and labelled Explanation (ii) The expre... ..

068   1004
Oats 63 , other than pre-packaged and labelled Explanation (ii) The express... ..

069   1005
Maize (corn) 63 , other than pre-packaged and labelled Explanation (ii) The... ..

070   1006
Rice 63 , other than pre-packaged and labelled Explanation (ii) The express... ..

071   1007
Grain sorghum 63 , other than pre-packaged and labelled Explanation (ii) Th... ..

072   1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi... ..

073   1101
Wheat or meslin flour 63 , other than pre-packaged and labelled Explanation... ..

074   1102
Cereal flours other than of wheat or meslin, maize (corn) flour, Rye flour,... ..

075   1103
Cereal groats, meal and pellets 63 , other than pre-packaged and labelled E... ..

076   1104
Cereal grains hulled

077   1105
Flour, powder, flakes, granules or pellets of potatoes 64 , other than pre-... ..

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.e.f. 15-11-2017

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 Explanation This entry d... ..

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
(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, oth... ..

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

097A   2009 89 90
Tender coconut water 67 , other than pre-packaged and labelled Explanation ... ..

098   2106
Prasadam supplied by religious places like temples, mosques, churches, guru... ..

099   2201
Water other than aerated, mineral, 68 distilled, medicinal, ionic, battery,... ..

100   2201
Non-alcoholic Toddy, Neera including date and palm neera

101   2202 90 90
Omitted Notes Omitted vide Notification No. 19/2021-Integrated Tax (Rate) d... ..

102   2301, 2302, 2308, 2309
74 Aquatic feed including shrimp feed and prawn feed, poultry feed and catt... ..

102A   2306
De-oiled rice bran Explanation The exemption applies to de-oiled rice bran ... ..

102B   2306
Cotton seed oil cake Notes As inserted vide notification no. 28/2017 dated ... ..

102C   2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, Kha... ..

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 specification No.5470 2002

106   3002
Human Blood and its components

107   3006
All types of contraceptives

108   3101
All goods and organic manure 69 , other than pre-packaged and labelled Expl... ..

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... ..

114C   46
Plates and cups made up of all kinds of leaves/ flowers/bark Notes As Inser... ..

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
Omitted Notes Omitted vide Notification No. 7/2022-Integrated Tax (Rate) da... ..

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

121A   4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated Notes ... ..

122   4905
Omitted Notes Omitted vide Notification No. 7/2022-Integrated Tax (Rate) da... ..

122A   4907
Duty Credit Scrips Note As Inserted vide notification no. 36/2017 dated 13-10-2017

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 71 , other than pre-packaged and labelled Explanation (ii... ..

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 Notes As inserted vide notification no. 28/2017 dated 22-9-2017

136   7018
Glass bangles (except those made from precious metals)

136A   7117
Bangles of lac/ shellac Notes As amended vide notification no. 7/2018 dated... ..

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 Notes As ame... ..

139   8446
Handloom weaving machinery

140   8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

141   8807
Omitted Notes Omitted vide Notification No. 7/2022-Integrated Tax (Rate) da... ..

142   9021
Hearing aids

143   92
15 Indigenous handmade musical instruments as listed in ANNEXURE II Notes A... ..

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 Notes As inserted vide notification n... ..

152   Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71) Notes Inser... ..

153   Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or... ..

 
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