EXEMPTION TO E-WAY BILL REQUIREMENT – PART I

[Mr. M. GOVINDARAJAN]

Introduction

The provisions of GST came into effect from 01.07.2017.  At the time of introduction there is no provision for e-way bill.  Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.    The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills.   The same has been amended from time to time.  The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-State transactions at various States not later than 1^st June 2018.

Exemption

Rule 138(14) provides exemption to the goods from the E-way bill requirements.  The exemption available to the goods from e-way bill requirements as amended and as on date is discussed in this article.

Rule 138 (14) provides that notwithstanding anything contained in Rule 138, no e-way bill is required to be generated-

• where the goods being transported are specified in Annexure (shown in the Table - 1);
• where the goods are being transported by a non-motorized conveyance;
•  where the goods are being transported from-
  • the customs port,
  • airport,
  • air cargo complex and
  • land customs station to an inland container depot or a container freight station for clearance by Customs; 
• in respect of movement of goods within such areas as are notified under Rule 138 (14)(d) of the GST Rules of the concerned State;
•  where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28^th June, 2017 as amended from time to time; 
•  where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; 
• where the supply of goods being transported is treated as no supply under Schedule III of the Act; 
• where the goods are being transported- 

•  under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
• under customs supervision or under customs seal; 

• where the goods being transported are transit cargo from or to Nepal or Bhutan;
• where the goods being transported are exempt from tax under-

• notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time; and

• notification No. 26/2017Central Tax (Rate), dated the 21^st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21^st September, 2017 as amended from time to time;

• any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;  
•  where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
•   where empty cargo containers are being transported; and
• where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. 
• where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018)

Non motorized conveyance

The expression ‘non-motorized conveyance’ has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions. Generally to avoid requiring handicapped persons from having to possess an operator’s license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.

Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc).

Exemption for Specified goods

Table – 1

Specified goods exempted from E-way bill

Sl. No.	Description of goods
(1)	(2)
1	Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2	Kerosene oil sold under PDS
3	Postal baggage transported by Department of Posts
4	Natural  or  cultured  pearls  and  precious  or  semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5	Jewellery,  goldsmiths’  and  silversmiths’  wares  and  other articles (Chapter 71)
6	Currency
7	Used personal and household effects
8	Coral, unworked (0508) and worked coral (9601)]

Exemption under Notification No. 2/2017-Central Tax (Rate)

The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time.  Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018.  Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked.  The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table-

Table – 2

Goods exempted from e-way bill requirements vide Notification No.2/2017-Central Tax (Rate) as amended

Sl.No.	Chapter / Heading /  Sub-heading / Tariff item	Description of Goods
(1)	(2)	(3)
1	0101	Live asses, mules and hinnies
2	0102	Live bovine animals
3	0103	Live swine
4	0104	Live sheep and goats
5	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6	0106	Other live animal such as Mammals, Birds, Insects
7	0201	Meat of bovine animals, fresh and chilled.
8	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled
9	202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions *
10	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%
11	0301	Live fish
12	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
13	0304, 0306, 0307, 0308	All goods, fresh or chilled
14	0303, 0304, 0305, 0306, 0307, 0308	All goods [other than fresh or chilled] and other than those put up in unit container and, - (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions *
15	0401	Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
16	0403	Curd; Lassi; Butter milk
17	0406	Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
18	0407	Birds' eggs, in shell, fresh, preserved or cooked
19	0409	Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
20	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
21	0504	All goods, fresh or chilled
22	0504	All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
23	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products
24	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
25	0511	Semen including frozen semen
26	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
27	0701	Potatoes, fresh or chilled.
28	0702	Tomatoes, fresh or chilled.
29	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
30	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
31	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
32	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
33	0707	Cucumbers and gherkins, fresh or chilled.
34	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
35	0709	Other vegetables, fresh or chilled.
36	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,-  (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
37	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
38	0713	Dried leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
39	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
40	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions*
41	08	Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
42	0801	Coconuts, fresh or dried, whether or not shelled or peeled
43	0801	Brazil nuts, fresh, whether or not shelled or peeled
44	0802	ther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
45	0803	Bananas, including plantains, fresh or dried
46	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh
47	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh
48	0806	Grapes, fresh
49	0807	Melons (including watermelons) and papaws (papayas), fresh.
50	0808	Apples, pears and quinces, fresh.
51	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
52	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
53	0814	Peel of citrus fruit or melons (including watermelons), fresh.
54	7, 9 or 10	All goods of seed quality
55	0901	Coffee beans, not roasted
56	0902	Unprocessed green leaves of tea
57	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality
58	0910 11 10	Fresh ginger, other than in processed form
59	0910 30 10	Fresh turmeric, other than in processed form
60	1001	Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
61	1002	Rye other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
62	1003	Barley other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
63	1004	Oats other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
64	1005	Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
65	1006	Rice other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
66	1007	Grain sorghum other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
67	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
68	1101	Wheat or meslin flour other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
69	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
70	1103	Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
71	1104	Cereal grains hulled
72	1105	Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
73	1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
74	1106 10 10	Guar meal
75	12	All goods of seed quality
76	1201	Soya beans, whether or not broken, of seed quality
77	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
78	1204	Linseed, whether or not broken, of seed quality.
79	1205	Rape or colza seeds, whether or not broken, of seed quality.
80	1206	Sunflower seeds, whether or not broken, of seed quality.
81	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
82	1209	Seeds, fruit and spores, of a kind used for sowing
83	1210	Hop cones, fresh.
84	1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets
85	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
86	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
87	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
88	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
89	1301	Lac and Shellac
90	1401	Sal leaves, siali leaves, sisal leaves, sabai grass]
91	1404 90 40	Betel leaves
92	1404 90 60	coconut shell, unworked]
93	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks
94	1701 or 1702	Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar
95	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96	1905	Pappad, by whatever name it is known, except when served for consumption
97	1905	Bread (branded or otherwise), except when served for consumption and pizza bread
98	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100	2201	Non-alcoholic Toddy, Neera including date and palm neera
101	2202 90 90	Tender coconut water other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I
102	2306	De-oiled rice bran   Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018
103	2306	Cotton seed oil cake
104	2501	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water
105	26	Uranium Ore Concentrate
106	2716 00 00	Electrical energy
107	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
108	3002	Human Blood and its components
109	3006	All types of contraceptives
110	3101	All goods and organic manure other than those put up in unit container and,- (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a  court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
111	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
112	3825	Municipal waste, sewage sludge, clinical waste
113	3926	Plastic bangles
114	4014	Condoms and contraceptives
115	4401	Firewood or fuel wood
116	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
117	44 or 68	Deities made of stone, marble or wood
118	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
119	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
120	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
121	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India
122	4907	Cheques, lose or in book form
123	4901	Printed books, including Braille books
124	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
125	4903	Children's picture, drawing or colouring books
126	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
127	4907	Duty Credit Scrips
128	5001	Silkworm laying, cocoon
129	5002	Raw silk
130	5003	Silk waste
131	5101	Wool, not carded or combed
132	5102	Fine or coarse animal hair, not carded or combed
133	5103	Waste of wool or of fine or coarse animal hair
134	52	Gandhi Topi
135	52	Khadi yarn
136	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets
137	5303	Jute fibres, raw or processed but not spun
138	5305	Coconut, coir fibre
139	53	Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
140	63	Indian National Flag
141	6703	Human hair, dressed, thinned, bleached or otherwise worked
142	6912 00 40	Earthen pot and clay lamps
143	69	Idols made of clay
144	7018	Glass bangles (except those made from precious metals)
145	7117	Bangles of lac/ shellac
146	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella
147	8445	Charkha for hand spinning of yarns, including amber charkha
148	8446	Handloom [weaving machinery]
149	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
150	8803	Parts of goods of heading 8801
151	9021	Hearing aids
152	92	Indigenous handmade musical instruments (134 instruments are listed)
153	9603	Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
154	9609	Slate pencils and chalk sticks
155	9610 00 00	Slates
156	9619 00 10 or 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons
157	9803	Passenger baggage
158	Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti (vi) Unbranded honey  (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
`159		Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
160		Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants
161	Any chapter	Parts for manufacture of hearing aids
162	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)

*Conditions-

• the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name;
• the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily;
•  if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.