Exempted goods under GST

HSN Code

Goods

0101

mules, hinnies and asses, live

0102

bovine animals, live

0103

swine, live

0104

goats and sheep live

0105

poultry, like, fowls belonging to species Gallus domesticus, geese, ducks, guinea fowls and turkeys, live

0106

animals like Mammals, Insects and birds, live

HSN Code

Goods

0201

The meat of bovine animals, chilled and fresh.

0202

The frozen meat of bovine animals

0203

The meat of swine, fresh, frozen or chilled

0204

The meat of goats or sheep, fresh, frozen or chilled

0205

Horses, asses, hinny meat, fresh, frozen or chilled 

0206

Edible offal of bovine animals, goats, sheep, swine, horses, asses, mules or hinnies, fresh, frozen or chilled

0207

Edible offal and meat of the poultry under 0105, fresh, frozen or chilled

0208

Other meat and edible meat offal, fresh, chilled or frozen 

0209

Poultry fat, free of lean meat and pig fat, not extracted or rendered, fresh, frozen or chilled

0210

Edible meat offal and meat, salted, in brine, smoked or dried; edible flours and meals of meat offal or meat

HSN Code

Goods

03

Shrimp/prawn seeds, whether processed or not, fish seeds cured or in a frozen state (except goods under Chapter 3 and attracting 2.5%)

0301

fish, live

0302

Fish, chilled or fresh, except fish fillets and other fish meat under 0304

0304

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

0306

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

0307

Molluscs, whether or not in a shell, live, chilled or fresh; aquatic invertebrates except molluscs and crustaceans, live, chilled or fresh

0308

Any aquatic invertebrates, molluscs and crustaceans live, chilled or fresh.

HSN Code

Goods

0401

Milk fresh and pasteurised, including cream and milk, separated milk, not containing added sugar or any sweetening matter, nor concentrated and excluding milk of Ultra High Temperature (UHT)

0403

Buttermilk, Curd and Lassi

0406

Paneer or chhena, except those put up in unit containers and having a registered brand name;

0407

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

0409

Natural honey, except those put up in a unit container and having a registered brand name

0410

Those edible products of animal origin that are not specified or included elsewhere 

HSN Code

Goods

0501

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

0504

0506

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

0507 90

All goods, i.e. Horn meal; hoof meal; antlers; hooves, claws, nails and beaks; antlers; etc.

0511

Semen (including frozen semen)

HSN Code

Goods

0701

Potatoes, fresh or chilled or fresh

0702

Tomatoes, chilled or fresh

0703

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

0704

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

0705

Chicory and Lettuce, chilled or fresh

0706

Turnips, salad beetroot, carrots, turnips, celeriac, salsify, radishes and similar edible roots, chilled or fresh

0707

Gherkins and cucumbers, chilled or fresh

0708

Leguminous vegetables, with or without shell, chilled or fresh

0709

Other vegetables, chilled or fresh

0710

Vegetables (cooked whether by steaming or boiling in water or uncooked) or frozen

0711

Vegetables provisionally preserved  but not suitable for immediate consumption

0712

Dried vegetables, cut or whole, broken, sliced or powdered, but not further prepared

0713

Dried leguminous vegetables,  in shell, whether skinned or not  or split [except those put up in a unit container and having a registered brand name)

0714

Arrowroot, manioc, salep, Jerusalem artichokes, sweet potatoes and similar tubers and roots with high starch or inulin content, frozen, whether sliced or not or in the form of pellets except those put up in a unit container and having a registered brand name

HSN Code

Goods

08

Dried makhana may or may not be shelled or peeled, except those put up in a unit container and-

(a) having a registered brand name; or

(b) having 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 prescribed conditions

0801

Coconuts, dried or fresh, may or may not be shelled or peeled

0801

Brazil nuts, fresh, whether or not peeled or shelled

0802

Fresh nuts like Hazelnuts, Almonds or filberts, chestnuts, walnuts, Macadamia nuts, pistachios, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not peeled or shelled

0803

Bananas (including plantains) dried or fresh

0804

Avocados, figs, dates, pineapples, avocados, mangoes and mangosteens, guavas, fresh

0805

Citrus fruit, like Mandarins (including satsumas and tangerines) oranges; clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, limes and lemons, fresh

0806

Fresh grapes

0807

Papayas and Melons (including watermelons), fresh

0808

Apples, quinces and pears, fresh.

0809

Peaches including nectarines, Cherries, Apricots, sloes and  plums, fresh

0810

Fruits such as raspberries, strawberries, mulberries, blackberries, and loganberries, white, black, or red currants and cranberries, gooseberries, bilberries and other fruits belonging to the genus vaccinium, Durians, Kiwi fruit, Pomegranates, Tamarind, Persimmons, Sapota (chikoo), Custard-apple, Litchi, Bore, fresh

0813

Dried Tamarind

0814

Peel of melons, including watermelons or  citrus fruit or fresh

HSN Code

Goods

07, 09 or 10 

All goods of seed quality

0901

Coffee beans ( not roasted)

0902

Unprocessed green tea leaves

0909

Seeds of anise, fennel, coriander, badian, cumin or caraway; juniper berries (of seed quality)

0910 11 10

ginger, except in the processed form, fresh

0910 30 10

turmeric, except in the processed form, fresh

HSN Code

Goods

1001

Meslin and wheat

1002

Rye

1003

Barley

1004

Oats

1005

Maize (corn)

1006

Rice

1007

Grain sorghum

1008

Buckwheat, canary seed and millet; other cereals like Ragi, Jowar, Bajra

HSN Code

Goods

1101

meslin flour or wheat

1102

Cereal flours except for meslin or wheat, [rye flour, maize (corn) flour, etc.]

1103

Cereal groats, pellets and meals

1104

Hulled Cereal grains

1105

Powder, flour, flakes, pellets or granules of potatoes

1106

Flour, of dried leguminous vegetables of heading 0713 (pulses) [except  guar gum refined split 1106 10 90 and guar meal 1106 10 10], of roots or tubers  or sago of heading 0714 or of the products of Chapter 8, i.e. of singoda, of tamarind, mango flour, etc

1106 10 10

Guar Meal 

HSN Code

Goods

12

All goods of seed quality

1201

Soya beans, whether or not broken, of seed quality

1202

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

1204

Linseed, of seed quality, whether broken or not 

1205

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

1206

Sunflower seeds, whether broken or not, of seed quality

1207

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

1209

Spores and fruits, seeds, which are used for sowing

1210

Fresh Hop cones

1210 10 00

Hop cones, neither powdered nor ground nor in the form of pellets

1211

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

1212

Seaweeds and other algae, locust beans, sugar beet and sugar cane, chilled or fresh

1213

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

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

HSN Code

Goods

1401

Sal leaves, sisal leaves, Sabai grass, siali leaves

1404 90 40

Betel leaves

1404 90 60

Unworked coconut shell

1404 90 90

Vegetable materials, for the manufacture of broomstick or jhadoo

HSN Code

Goods

1701

Cane jaggery and jaggery of all types

1702

Other Sugars, including chemically Pure Lactose, Glucose and Fructose, Maltose, in solid form, artificial honey- whether or not mixed with natural Honey; Caramel, Sugar syrups not containing added flavouring or colouring matter

HSN Code

Goods

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, except when served for final consumption

1905

Bread (whether branded or not), except when served for consumption and pizza bread 

HSN Code

Goods

2201

Water [except aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

2202

Non-alcoholic Toddy, Neera including palm neera and date

2202 90 90

Tender coconut water other than those put up in a unit container and having a registered name.

HSN Code

Goods

2306

De-oiled rice bran (with effect from 25th January 2018)

2306

Cottonseed oil cake

HSN Code

Goods

3002

Human Blood and its components

3006

All types of contraceptives 

HSN Code

Goods

4401

Firewood or fuelwood

4402

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

44 OR 68

Deities made of marble, stone or wood

HSN Code

Goods

46

Khali Dona; Goods made of sal leaves, sisal leaves, siali leaves, Sabai grass (including Sabai grass rope)

46

Cups and plates made up of all kinds of bark/flowers/leaves.

HSN Code

Goods

4802 / 4907

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

4817 / 4907

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

48 or 4907 or 71

Rupee notes or coins when sold to the Reserve Bank of India or the Government of India

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 colouring books

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

4905

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

4907

Duty Credit Scrips 

HSN Code

Goods

5001

Silkworm laying, cocoon 

5002

Silk, raw

5003

Silk waste

HSN Code

Goods

5101

Wool, not combed or carded

5102

coarse or fine animal hair, not combed or carded

5103

Waste of wool or coarse or fine animal hair

HSN Code

Goods

52

Gandhi Topi

52

Khadi Yarn

50 to 55

Khadi fabric, sold through KVIC certified institutions/outlets and Khadi and Village Industries Commission(KVIC)

HSN Code

Goods

5303

Jute fibres, raw or processed (not spun)

5305

Coir fibre, coconut

53

Coir pith compost other than those put up in a unit container and having a registered brand name

HSN Code

Goods

6912 00 40

clay lamps and earthen pot

69

Clay Idols

HSN Code

Goods

8445

Charkha for hand spinning of yarns (including amber charkha )

8446

Handloom [weaving machinery] 

HSN Code

Goods

8802

Spacecraft, inclusive of satellites and suborbital and spacecraft launch vehicles 

8803

Parts of Goods under HSN Code 8801

HSN Code

Goods

9603

Muddhas made of sarkanda, Brushes or brooms, having twigs or other vegetable materials, bound together, with or without handles

9609

Chalk sticks and slate pencils

9610 00 00

Slates

9619 00 10 or 9619 00 20

 Sanitary napkins or Sanitary towels (pads); tampons

9803

Passenger baggage

HSN Code

Goods

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 [proposed GST Nil]

(vii) Wick for diya

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

-

Supply of lottery by any person other than any Government or Government body subject to the condition that the supply of such lottery has suffered appropriate tax when supplied by Government body or Government to the lottery distributor or selling agent appointed by the Government or Government body. 

-

Supply of goods by a Government entity to  Government or Government body against consideration received from Central Government, State Government, Union territory or local authority in the form of a grant

Any chapter

Parts for the manufacture of hearing aids

Any Chapter except 71

Rakhi (except those made of goods under Chapter 71)

Any Chapter

Supply of gifts received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for a public or charitable cause