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List of goods exempted under GST

Compiled list of GST exempted goods with HSN code

Chapter

Chapter Description

HSN code

Description of Goods

Chapter 1

Live Animals

0101

Live asses, mules, and hinnies

0102

live bovine animals

0103

Live swine

0104

Live sheep and goats

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

0106

Other live animal such as Mammals, Birds, Insects

Chapter 2

Animal Meat and edible offals

0201

Meat of bovine animals, fresh and chilled.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container)

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container)

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal [other than put up in unit containers].

Chapter 3

Fish, fillets and other aquatic animals meat

HSN code 3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]

0301

Live fish.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

Chapter 4

Honey, Eggs and Dairy Products

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

0403

Curd; Lassi; Butter milk

0406

Chena or paneer, other than put up in unit containers and bearing a registered brand name;

0407

Birds’ eggs, in shell, fresh, preserved or cooked

0409

Natural honey, other than put up in unit container and bearing a registered brand name

Chapter 5

Inedible animal products

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

050790

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

0511

Semen including frozen semen

Chapter 6

Flowers, Live trees and plants

06

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

Chapter 7

Vegetables

0701

Potatoes, fresh or chilled.

0702

Tomatoes, fresh or chilled.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0707

Cucumbers and gherkins, fresh or chilled.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0709

Other vegetables, fresh or chilled.

0712

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

0713

Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name)

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

Chapter 8

Fruits

0801

Coconuts, fresh or dried, whether or not shelled or peeled

0801

Brazil nuts, fresh, whether or not shelled or peeled

0802

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

0803

Bananas, including plantains, fresh or dried

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

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.

0806

Grapes, fresh

0807

Melons (including watermelons) and papaws (papayas), fresh.

0808

Apples, pears and quinces, fresh.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

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.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

Chapter 9

Tea, coffee, spices

09

All goods of seed quality

0901

Coffee beans, not roasted

0902

Unprocessed green leaves of tea

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

09101110

Fresh ginger, other than in processed form

09103010

Fresh turmeric, other than in processed form

Chaper 10

Cereals and Grains

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

1002

Rye (other than those put up in unit container and bearing a registered brand name]

1003

Barley [other than those put up in unit container and bearing a registered brand name)

1004

Oats (other than those put up in unit container and bearing a registered brand name]

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

1006

Rice (other than those put up in unit container and bearing a registered brand name]

1007

Grain sorghum [other than those put up in unit container and bearing a registered brand name)

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi) (other than those put up in unit container and bearing a registered brand name]

Chapter 11

Milling Industry Products

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name).

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name)

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

1104

Cereal grains hulled

1105

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name)

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 bearing a registered brand name]

Chapter 12

Medicinal Plants, seeds, and fruits

12

All goods of seed quality

Chapter 12

1201

Soya beans, whether or not broken, of seed quality.

Chapter 12

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

Chapter 12

1204

Linseed, whether or not broken, of seed quality.

Chapter 12

1205

Rape or colza seeds, whether or not broken, of seed quality.

Chapter 12

1206

Sunflower seeds, whether or not broken, of seed quality.

Chapter 12

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

Chapter 12

1209

Seeds, fruit, and spores, of a kind used for sowing.

Chapter 12

1210

Hop cones, fresh.

Chapter 12

1211

Plants and parts of plants (including seeds and fruits), of a kind, used primarily in perfumery, in pharmacy, or for an insecticidal, fungicidal or similar purpose, fresh or chilled.

Chapter 12

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

Chapter 12

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

Chapter 12

1214

Swedes, man golds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Chapter 13

Lac, Gums, Resins, vegetable SAP and other extracts

1301

Lac and Shellac 93. 1404 90 40 Betel leaves

Chapter 14

Vegetable products and materials

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1404

Unworked coconut shell

4049040

Betel leaves

14049090

Vegetable materials, for the manufacture of jhadoo or broomsticks

Chapter 17

Sugar, sugar confectionery, and bubble gums

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

Chapter 19

Pastry, pizza, bread, waffles

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

1905

Pappad, by whatever name it is known, except when served for consumption

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

Chapter 21

Tea, coffee, and other edible preparations

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

Chapter 22

Non-alcoholic beverages, Spirit and Vinegar

2201

Water [Other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed Container

2201

Non- alcoholic Toddy, Neera including date and palm neera.

2202 90 90

Tender coconut water other than put up in unit container and bearing a registered brand name

Chapter 23

Residual starch products, meals, and pellets

2302,2304,  2305, 2306, 2308,2309

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates additives, wheat bran & de-oiled cake

Chapter 25

Salts and Marbles

2501

Salt, all types

Chapter 27

Mineral ores and concentrates

2716 00 00

Electrical energy

Chapter 28

Gases and Inorganic Chemicals

2835

Dicalcium phosphate (OCP) of animal feed grade conforming to IS specification No.5470:2002

Chapter 30

Blood and Pharma products

3002

Human Blood and its components

3006

All types of contraceptives

Chapter 31

Fertilizers and unspecified products

3101

All goods and organic manure (other than put up in unit containers and bearing a registered brand name)

Chapter 33

Cosmetics and oils

3304

Kajal [other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta

Chapter 38

Chemicals and clinical wastes

3825

Municipal waste, sewage sludge, clinical waste

Chapter 39

Plastic products

3926

Plastic bangles

Chapter 40

Rubber and rubber products

4014

Condoms and contraceptives

Chapter 44

Wood products and wood charcoal

4401

Firewood or fuelwood

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

Chapter 48

Paper, Paperboard,  Newsprint

4802 /4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

4817/4907

Postal items, like an envelope, Post card etc., sold by Government

48/4907

Rupee notes when sold to the Reserve Bank of India

Chapter 49

Printed Books, Newspapers, and Postal goods

4907

Cheques, lose or in book form

4901

Printed books, including Braille books

4902

Newspapers, journals, and periodicals, whether or not illustrated or containing advertising material

4903

Children’s picture, drawing or coloring books

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographic plans and globes, printed

Chapter 50

Silk

5001

Silkworm laying, cocoon

5002

Raw silk

5003

Silk waste

Chapter 51

Fine, wool or coarse animal hair; woven fabric and horse hair yarn

5101

Wool, not carded or combed

5102

Fine or coarse animal hair, not carded or combed

5103

Waste of wool or of fine or coarse animal hair

Chapter 52

Cotton

52

Gandhi Topi

52

Khadi yarn

Chapter 53

paper yarn and woven fabrics of paper yarn and Other vegetable textile fibers

5303

Jute fibers, raw or processed but not spun

5305

Coconut, coir fiber

Chapter 63

Other textile articles, sets, worn clothing and rags,worn textile articles

63

Indian National Flag

Chapter 67

Wigs, artificial flowers, false beards

6703

Human hair, dressed, thinned, bleached or otherwise worked

Chapter 69

Bricks and ceramic products

6912 0040

Earthen pot and clay lamps

Chapter 70

Glass and glassware products

7018

Glass bangles (except those made from precious metals)

Chapter 82

Agricultural tools, cutlery, razors, and knives

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.

Chapter 84

Industrial tools and machinery

8445

Amber charkha

8446

Handloom [weaving machinery]

Chapter 88

Aircraft, satellites, parachutes

8802 6000

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Chapter 88

8803

Parts of goods of heading 8801

Chapter 90

Artificial organs, Medical equipment, monitoring systems, photographic, cinematographic accessories, lens and optical fibres  

9021

Hearing aids

Chapter 92

All Musical Instruments

92

Indigenous handmade musical instruments

Chapter 96

Pens, pencils, educational equipments, and smoking pipes

9603

Muddhas made of sarkanda and phool bahari jhadoo

9609

Slate pencils and chalk sticks

9610 00 00

Slates

Chapter 98

Passenger baggage, laboratory chemical, and project imports

9803

Passenger baggage

Any Chapter

 

Puja samagri namely:
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cow dung, desi ghee, milk, and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit;
(v) Vibhuti sold by religious institutions;
(vi) Unbranded honey;
(vii) Wick for diya;
(viii) Roll;
(ix) Kalava (Raksha sutra);
(x) Chandan tika.

Any Chapter

 

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 reappointed by the State Government, Union Territory or local authority, as the case may be.


TaxGyata Team

TaxGyata Team

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