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

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

094A		1901 Food preparation of millet flour, in powder form, containing at least 70% m... ..

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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