written by Khatabook | July 13, 2021

List Of Goods Exempted Under GST in India with HSN Code

Some goods attract GST at rates 5%, 12%, 18%, 28% .  Out of these, 'exempt supply' are goods that come under the GST exemption list. Exempt supply is defined as the supply of any goods or services or both that attracts a nil rate of tax or is wholly exempt from tax. 

This also includes a non-taxable supply of goods. These GST free products are stated under the Harmonised System of Nomenclature (HSN code). Every product has an HSN Code to match the global standards of product nomenclature.

The list of Tax-Free Goods under the GST Law are stated below:

  • Chapter 1 - Live Animals (except Live Horses):

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

  • Chapter 2 - Meat and related products (except those frozen and put up in a unit container):

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

  • Chapter 3 - Fish and related aquatic products:

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.

  • Chapter 4: Dairy and Honey Products and other edible products obtained from Animals: 

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 

  • Chapter 5 - Human hair and products obtained from animals:

HSN Code

Goods

0501

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

0504

 

All goods [except fresh or chilled] except those put up in a unit container and having a registered brand name

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)

  • Chapter 6 - Live trees and other plants; roots and similar to roots; bulbs; ornamental foliage and cut flowers (HSN Code - 06).

  • Chapter 7 - Edible Vegetables, Tubers and roots:

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

  • Chapter 8 - Edible fruits and their peels, edible nuts:

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

  • Chapter 9 - Coffee, tea and spices related products:

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

  • Chapter 10 - Any cereals except those put up in a unit container and having a registered brand name

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

  • Chapter 11 - Products of milling industry except those put up in a unit container and having a registered brand name

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 

  • Chapter 12 - Oilseeds, other fruits and grains:

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

  • Chapter 13 - Shellac and Lac (HSN Code - 1301).

  • Chapter 14 - Leaves and other products obtained from plants:

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

  • Chapter 17 - Jaggery (all types) including Palmyra Jaggery Cane Jaggery (gur); Khandsari Sugar (HSN Code - 1701 or 1702).

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

  • Chapter 19 - Preparation of certain food products:

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 

  • Chapter 21 - Prasadam distributed by religious places like churches, temples, gurudwaras, mosques, dargahs, etc. (HSN Code - 2106)

Also Read: Advantages of GST – GST Benefits Explained With Example

  • Chapter 22 - Beverages, Spirits etc.:

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.

  • Chapter 23 - De-oiled cakes:

HSN Code

Goods

2306

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

2306

Cottonseed oil cake

  • Chapter 25 - 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. (HSN Code - 2501).

  • Chapter 27 - Electrical energy (HSN Code - 2716 00 00)

  • Chapter 28 - Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002 (HSN Code - 2835)

  • Chapter 30 - Pharmaceutical products:

HSN Code

Goods

3002

Human Blood and its components

3006

All types of contraceptives 

  • Chapter 31 - All goods and organic manure other than those put up in a unit container and having a registered brand name (HSN Code - 3101).

  • Chapter 33 - Kajal [other than kajal pencil sticks], Bindi, Kumkum, Alta, Sindur (HSN Code - 3304).

  • Chapter 38 - Municipal waste, clinical waste, sewage sludge (HSN Code - 3825).

  • Chapter 39 - Plastic bangles (HSN Code- 3926).

  • Chapter 40 - Condoms and other contraceptives (HSN Code - 4014).

  • Chapter 44 - Wood and related products:

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

  • Chapter 46 - Products obtained from plants:

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.

  • Chapter 48 and Chapter 49 - Paper and other printed products:

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 

  • Chapter 50 - Silk: 

HSN Code

Goods

5001

Silkworm laying, cocoon 

5002

Silk, raw

5003

Silk waste

  • Chapter 51 - Wool and its waste, coarse, etc.:

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

  • Chapter 52 - Khadi

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)

  • Chapter 53 - Other textile fibres, paper yarns, etc.:

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

  • Chapter 63 - Indian National Flag (HSN Code-63).

Also Read: Impact of GST on Different Sectors

  • Chapter 67 - Human hair, bleached, thinned, dressed or otherwise worked. (HSN Code - 6703)

  • Chapter 69 - Clay:

HSN Code

Goods

6912 00 40

clay lamps and earthen pot

69

Clay Idols

  • Chapter 70 - Glass bangles (except those made from precious metals). [HSN Code - 7018].

  • Chapter 71 - Bangles of shellac/lac. (HSN Code - 7117).

  • Chapter 82 - 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. (HSN Code - 8201).

  • Chapter 84 - Weaving machinery and charkha: 

HSN Code

Goods

8445

Charkha for hand spinning of yarns (including amber charkha )

8446

Handloom [weaving machinery] 

  • Chapter 88 - Aircrafts, spacecraft and their parts:

HSN Code

Goods

8802

Spacecraft, inclusive of satellites and suborbital and spacecraft launch vehicles 

8803

Parts of Goods under HSN Code 8801

  • Chapter 90 - Hearing aids (HSN Code - 9021)

  • Chapter 92 - Indigenous handmade musical instruments. (HSN Code - 92)

  • Chapter 96 - Miscellaneous manufactured articles:

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

Also Read: GST Explained for Everyone

Conclusion:

The given list of GST free products will guide you whenever a supply of goods takes place. You can calculate the tax credit based on the total GST collection.

FAQs

1. From which date the exemptions get applicable?

The date of applicability is mentioned on the notification.

2. Is an E-way bill required in case of exempted goods?

No, there is no need to generate an E-way Bill in the exempted supply of goods.

3. Should I mention the details about the exempted supply on the GST Returns

Yes, you must mention the details of exempt supplies under the Nil rated goods.

4. Who grants the exemption on goods?

The Central Government, on the recommendation of the GST council, grants an exemption.

mail-box-lead-generation

Got a question ?

Let us know and we'll get you the answers

Please leave your name and phone number and we'll be happy to email you with information

Related Posts

Difference Between VAT and GST

Difference Between VAT and GST


GST on PPE in India: GST on Face Masks, Sanitisers and Handwash

GST on PPE in India: GST on Face Masks, Sanitisers and Handwash


E-Invoicing for Businesses with Turnover Over Rs.50 Crore

E-Invoicing for Businesses with Turnover Over Rs.50 Crore


Time, Value & Place for Supply for Goods & Services under GST

Time, Value & Place for Supply for Goods & Services under GST


Know About the GST on Motor Cars and Light Motor Vehicles

Know About the GST on Motor Cars and Light Motor Vehicles


Key Aspects of Invoice Furnishing Facility (IFF)

Key Aspects of Invoice Furnishing Facility (IFF)


Effect of GST Rate on Cement Industry

Effect of GST Rate on Cement Industry


What is GST Amnesty Scheme? GSTR-3B Late Fee Relief, Benefits, Eligibility, and Last Date

What is GST Amnesty Scheme? GSTR-3B Late Fee Relief, Benefits, Eligibility, and Last Date


What is EWay Bill? How to Download the EWay Bill in PDF Format?

What is EWay Bill? How to Download the EWay Bill in PDF Format?