GST exempted goods in India

Posted on 25 April 2023 Category : GST

; 5% Nil

26 Uranium Ore Concentrate 5% Nil

2716 00 00 Electrical energy

7113 Bangles of lac / shellac 3% Nil

GST exempted services, click here

IGST exempted categories under GST

What are the items fall under EXEMPTION LIST OF GST in India?

The commodities fall under exemption list is being published by GST authorities soon. However, some of the items which are expected to be exempted from paying GST in India are listed below. The complete list of goods and services exempting from paying GST is being updated here, immediately up on release from the authorities:

The list of some of the goods expected to be exempted from GST is given below:

Agricultural implements manually operated or animal driven
Aids & implements used by handicapped persons
Animal feeds and supplements.
Animal shoe nails.
Aquatic feeds and supplements
Appalam, Vadam and Vathal.
Artificial Limbs, shoes and such items used by physically handicapped person.
Atta, Maida, Suji, Besan, wheat, flour, paddy, rice and pulses.
All bangles excluding those made of precious metal.
Beehive.
Betel leaves.
Books, periodicals and journals including maps, charts and globe.
Bread (Un-branded).
Cart driven by animals.
Charcoal.
Charkha, Amber Charkha.
Handlooms, Handloom fabrics and Gandhi Topi.
Chalk stick
Chicken products.
Cigarettes.
Coarse grains.
Condoms & Contraceptives.
Cotton & Silk yarn in hank.
Curd, Lassi, butter milk & saturated milk.
Earthen pot and clay lamps.
Electrical energies.
Firewood except Casurina and Eucalyptus timber.
Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.
Fresh milk and pasteurized milk.
Fresh plants, saplings and fresh flowers.
Fresh vegetables, including potatoes & fruits.
Gamosha
Goods taken under customs bond for re-export after manufacturing or otherwise
Handicrafts
Human Blood and blood plasma
Idols made of clay
Indigenous handmade musical instruments
Items covered by PDS
Khadi garments , goods and made-ups
Kites

Kirpan

Kumkum, Bindi, Alta & Sindur
Mango stones and mango kernels
Hatchable eggs and livestock, Fresh meat, fish, prawn, and other aquatics.
Mekhla, Chaddar.
Muddhas made of sarkanda, phool bahari jhadoo.
National Flag
Non-judicial stamp sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt rupee note and cheques
Nutan kerosene wick stove
Organic manure
Rakhi
Raw wool and Jute
Religious pictures not for use as calendar
Sacred thread, commonly known as yagnapobit.
Sago
Salt (Branded or otherwise)
Saplings and Seed of all kinds, other than oil seeds
Scale, colour box, painting box and drawing book, exercise book and Mathematical
instruments for Students sold by school canteen
Semen including frozen semen
Silk worm laying, cocoon and raw silk
Slate and slate pencils.
Sugar
Tapioca
Tender green coconut
Toddy, Neera and Arak
Vaccines of all kinds
Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container
Plantain leaves
Poha, murmura and lai
Prasdam by religious institutions
Unbranded broomsticks
Unprocessed green leaves of tea

The list of some of the commodities expected to be exempted from paying GST in India is given above. The complete list of goods and services exempting from paying GST is being updated here, immediately up on release from the authorities

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No GST payable on sale of Coffee beans, not roasted

Unprocessed green leaves of tea, falls under GST exemption list

No GST on Fresh ginger and fresh turmeric other than in processed form?

All goods [other than those put up in unit container and bearing a registered brand name] fall under GST exempted items

No GST payable for sale of Wheat and meslin

Rye falls under GST exemption list

No need to pay GST on my product Barley

Sale of Oats exempted from paying GST

No GST applicable for Maize (corn)

Rice is exempted to pay GST

No GST on sale of Grain sorghum?

GST is not payable on Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]

Nil rate of GST on Flour Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name] is nil rate

No GST payable on sale of Wheat or meslin flour

1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc falls under GST exemption list

No GST on Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name

Flour, of potatoes.fall under GST exempted items

No GST payable for sale of Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc

All goods of seed quality fall under GST exemption list

No GST payable on my product Soya beans, whether or not broken.

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken exempted from paying GST

No GST applicable for Linseed, whether or not broken

1205 Rape or colza seeds, whether or not broken is exempted to pay GST

No GST on sale of Sunflower seeds, whether or not broken

GST is not payable on 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

Exempted GST on Seeds, fruit and spores, of a kind used for sowing is nil rate

No GST payable on sale of Hop cones, fresh .

Exempted GST on 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 chilli falls under GST exemption list.

No GST on Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets falls under GST exempted items

No GST payable for sale of 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.

Lac and Shellac falls under GST exemption list

No GST payable on Betel leaves

Cane jaggery (gur) exempts from paying GST

No GST applicable for 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

Pappad, by whatever name it is known, except when served for consumption [1905] is exempted to pay GST

No GST on sale of Bread (branded or otherwise), except when served for consumption and pizza bread

IGST not payable on Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

GST on Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is nil rate.

Nil rate of GST payable on sale of Non-alcoholic Toddy, Neera

Tender coconut water put up in unit container and bearing a registered brand name falls under GST exemption list

No rate of GST on Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake

Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak fall under GST exempted items.

No GST payable for sale of Human Blood and its components

All types of contraceptives fall under GST exemption list

No GST payable on my product Organic manure, other than put up in unit containers and bearing a brand name

Kumkum, Bindi, Sindur, Alta [3304] exempt from paying GST

No GST applicable for Municipal waste, sewage sludge, clinical waste

Plastic bangles is exempted to pay GST

No GST tax on sale of Condoms and contraceptives

No GST payable on Firewood or fuel wood

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

No GST payable on sale of Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form

No GST on Printed books, including Braille books and newspaper, periodicals & journals, maps, atlas, chart & globe Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. falls under GST exemption list

No rate of GST on ceramic Earthen pot and clay lamps

Glass and glassware Bangles (except those made from precious metals) fall under GST exempted items

No GST payable for sale of Agricultural implements manually operated or animal driven

No GST on 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 fall under GST exemption list

No need to pay GST on Handloom

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles exempted from paying GST

No GST applicable for – Parts of goods of heading 8801

Hearing aids is exempted to pay GST

No GST payable on sale of Indigenous handmade musical instruments

GST not payable on Slate pencils and chalk sticks

GST on Slates is nil rate

GST is not payable on Human hair, unworked, whether or not washed or scoured; waste of human hair Semen including frozen semen. GST on Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is nil rate. GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. No GST payable on sale of Fresh fruits other than in frozen state or preserved Coconuts, fresh or dried, whether or not shelled or peeled falls under GST exemption list. Exempted to pay GST on 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. Bananas, including plantains, fresh or dried fall under GST exempted items. No GST payable for sale of Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 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 fall under GST exemption list. No need to pay GST on my product Grapes, fresh Goods Melons (including watermelons) and papaws (papayas), fresh exempted from paying GST. GST on All goods of seed quality is nil rate

GST exempted services, click here

IGST exempted categories under GST

GST exemption list of goods

GST exempted goods

HSN Chapter: 01 Live animals

All goods other than live horses [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 animals such as Mammals, Birds, Insects]

GST exempted goods
HSN Chapter: 02 Meat and edible meat offal

All goods other than in frozen state and put up in unit containers.

[0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. 0205 Meat of horses, asses, mules or hinnies, fresh or chilled. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

GST exempted goods
HSN Chapter: 3 Fish, crustaceans, molluscs & other aquatic invertebrates

(Fish, crustaceans, molluscs & other aquatic invertebrates)

1. Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state

2. All goods, other than processed, cured or in frozen state

1. HSN code number 0301 Live fish.

2. HSN code number 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

3. HSN code number 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.

4. HSN code number 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.

5. HSN code number 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.

6. HSN code number 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled

GST exempted goods
HSN Chapter: 4 Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified

1. Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk [HSN code number 0401]

2. Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407]

3. Curd [HSN code number 0403, 0406],

4. Lassi [HSN code number 0403],

5. Butter milk [HSN code number 0403]

6. Chena or paneer [HSN code number 0406], other than put up in unit containers and bearing a registered brand name.

7. HSN code number 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

GST exempted goods
HSN Chapter: 5 Products of animal origin, not elsewhere specified or included

1. Human hair, unworked, whether or not washed or scoured; waste of human hair [HSN code number 0501] 2. Semen including frozen semen [HSN code number 0511]

GST exempted goods
HSN Chapter: 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

All goods

GST exempted goods

HSN Chapter: 7 Edible vegetables, roots and tubers

Fresh vegetables, roots and tubers other than those in frozen or preserved state

1.HSN code number 0701 Potatoes, fresh or chilled.

2.HSN code number 0702 Tomatoes, fresh or chilled.

3. HSN code number 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

4.HSN code number 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

5.HSN code number 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

6. HSN code number 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

7. HSN code number 0707 Cucumbers and gherkins, fresh or chilled.

8. HSN code number 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.

9. HSN code number 0709 Other vegetables, fresh or chilled.

10. HSN code number 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

11. HSN code number 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].

12. HSN code number 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

GST exempted goods
HSN Chapter: 8 Edible fruit and nuts; peel of citrus fruit or melons

Fresh fruits other than in frozen state or preserved

1. HSN code number 0801 Coconuts, fresh or dried, whether or not shelled or peeled.

2. HSN code number 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.

3.HSN code number 0803 Bananas, including plantains, fresh or dried

4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

5. HSN code number 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.

6. HSN code number 0806 Grapes, fresh

7. HSN code number 0807 Melons (including watermelons) and papaws (papayas), fresh.

8. HSN code number 0808 Apples, pears and quinces, fresh.

9. HSN code number 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

10. HSN code number 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.

11. HSN code number 0814 Peel of citrus fruit or melons (including watermelons), fresh.

GST exempted goods
HSN Chapter: 9 Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub

1. All goods of seed quality

2. HSN code number 0901 Coffee beans, not roasted.

3. Unprocessed green leaves of tea [HSN code number 0902],

4. Fresh ginger [HSN code number 09101110] and fresh turmeric [HSN code number 09103010] other than in processed form

GST exempted goods
HSN Chapter: 10 Cereals

All goods [other than those put up in unit container and bearing a registered brand name].

1. HSN code number 1001 Wheat and meslin

2. HSN code number 1002 Rye

3. HSN code number 1003 Barley

4. HSN code number 1004 Oats

5. HSN code number 1005 Maize (corn)

6. HSN code number 1006 Rice

7. HSN code number 1007 Grain sorghum

8. HSN code number 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]

GST exempted goods
HSN Chapter: 11. Products of milling industry; malt; starches; inulin; wheat gluten

1. Flour [HSN code number 1101, 1102, 1105, 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name].

2. HSN code number 1101 Wheat or meslin flour.

3. HSN code number 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.

4. HSN code number 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.

5. HSN code number 1105 Flour, of potatoes.

6. HSN code number 1106 Flour, of the dried leguminous vegetables of heading HSN code number 0713 (pulses), of sago or of roots or tubers of heading HSN code number 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.

GST exempted goods
HSN Chapter: 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

All goods of seed quality

1. HSN code number 1201 Soya beans, whe

ther or not broken.

2. HSN code number 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.

3. HSN code number 1204 Linseed, whether or not broken.

4. HSN code number 1205 Rape or colza seeds, whether or not broken.

5. HSN code number 1206 Sunflower seeds, whether or not broken.

6. HSN code number 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.

7. HSN code number 1209 Seeds, fruit and spores, of a kind used for sowing.

8. Hop cones, fresh [HSN code number 1210].

9. 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 [HSN code number 1211].

10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [HSN code number 1212].

11. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [HSN code number 1213]

12. 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 number 1214].

GST exempted goods
HSN Chapter: 13 Lac; gums, resins and other vegetable saps and extracts

1. Lac and Shellac [HSN code number 1301]

GST exempted goods
HSN Chapter: 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included

1. Betel leaves [HSN code number 14049040]

GST exempted goods
HSN Chapter: 17 Sugar and sugar confectionery

1. Cane jaggery (gur) [HSN code number 1701]

GST exempted goods
HSN Chapter: 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products

1. 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 [HSN code number 1904]

2. Pappad, by whatever name it is known, except when served for consumption [HSN code number 1905]

3. Bread (branded or otherwise), except when served for consumption and pizza bread [HSN code number 1905]

GST exempted goods
HSN Chapter: 21 Miscellaneous edible preparations

1. Prasadam [HSN code number 2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

GST exempted goods
HSN Chapter: 22 Beverages, spirit and vinegar

1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [HSN code number 2201]

2. Non-alcoholic Toddy, Neera [HSN code number 2201]

3. Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]

GST exempted goods
HSN Chapter: 23 Residues and waste from the food industries; prepared animal fodder

1. Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [HSN code number 2302, 2304, 2305, 2306, , 2309]

GST exempted goods
HSN Chapter: 25 Salt; sulphur; earths and stone; plastering materials, lime and cement

1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [HSN code number 2501 00 10]

GST exempted goods
HSN Chapter: 30 Pharmaceutical products

1. Human Blood and its components [HSN code number 3002].

2. All types of contraceptives [HSN code number 3006]

GST exempted goods
HSN Chapter: 31 Fertilisers

1. Organic manure, other than put up in unit containers and bearing a brand name.

GST exempted goods
HSN Chapter: 33 Essential oils and resinoids perfumery, cosmetic or toilet preparations

1. Kumkum, Bindi, Sindur, Alta [HSN code number 3304]

GST exempted goods
HSN Chapter: 38 Miscellaneous chemical products

1. Municipal waste, sewage sludge, clinical waste

GST exempted goods
HSN Chapter: 39 Plastics and articles thereof

1. Plastic bangles

GST exempted goods
HSN Chapter: 40 Rubber and articles thereof

1. Condoms and contraceptives [HSN code number 4014]

GST exempted goods
HSN Chapter: 44 Wood and articles of wood, wood charcoal

1. Firewood or fuel wood [HSN code number 4401]

2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated [HSN code number 4402]

GST exempted goods
HSN Chapter: 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

1. Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [HSN code number 4802, 4817]

GST exempted goods
HSN Chapter: 49 Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans

1. Printed books, including Braille books HSN code number [4901] and newspaper, periodicals & journals [HSN code number 4902], maps, atlas, chart & globe [HSN code number 4905] [HSN code number 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. HSN code number 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]

GST exempted goods

HSN Chapter: 50 Silk

1. Silkworm laying, cocoon [HSN code number 5001]

2. Raw silk [HSN code number 5002]

3. Silk waste [HSN code number 5003]

GST exempted goods

HSN Chapter: 51 Wool, fine or coarse animal hair; horse hair yarn and woven fabric

1. Wool, not carded or combed [HSN code number 5101]

2. Fine or coarse animal hair, not carded or combed [HSN code number 5102]

3. Waste of wool or of fine or coarse animal hair [HSN code number 5103]

GST exempted goods

HSN Chapter: 52 Cotton

1. Gandhi Topi,

2. Khadi yarn

GST exempted goods

HSN Chapter: 53 Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns

1. Coconut, coir fibre [HSN code number 5305]

2. Jute fibres, raw or processed but not spun [HSN code number 5303]

GST exempted goods

HSN Chapter: 63 Other made up textile articles, sets, worn clothing and worn textile articles; rags

1. Indian National Flag

GST exempted goods
HSN Chapter: 69 Ceramic products

1. Earthen pot and clay lamps [HSN code number 6912 00 40]

GST exempted goods
HSN Chapter: 70 Glass and glassware

1. Bangles (except those made from precious metals) [HSN code number 7018]

GST exempted goods
HSN Chapter: 82 Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal

1. Agricultural implements manually operated or animal driven [HSN code number 8201]

2. 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 [HSN code number 8201].

GST exempted goods
HSN Chapter: 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

1. Handloom

GST exempted goods
HSN Chapter: 88 Aircraft; spacecraft and parts thereof

1. Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [HSN code number 8802 60 00]

2. 8803 – Parts of goods of heading HSN code number 8801

GST exempted goods
HSN Chapter: 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

1. Hearing aids [HSN code number 9021].

GST exempted goods
HSN Chapter: 92 Musical instruments; parts and accessories of such articles

1. Indigenous handmade musical instruments

GST exempted goods
HSN Chapter: 96 Miscellaneous manufactured articles

1. Slate pencils [HSN code number 9609] and chalk sticks.

2. Slates [HSN code number 9610 00 00]

GST exempted goods
HSN Chapter: 98 Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores

HSN code number 9803 – Passenger baggage

GST Exempted Goods on 11^th June

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

0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc

1104 Cereal grains hulled 5% 0%

2501 Salt, all types 5% 0%

1702 Palmyra jaggery 18% 0%

28 Dicalcium phosphate (DCP) of animal feed 12% 0%

grade conforming to IS specification

No.5470 : 2002

3304 20 00 Kajal [other than kajal pencil sticks] 28% Nil

4903 Children’s' picture, drawing or colouring books 12% Nil

6703 Human hair, dressed, thinned, bleached or 28% 0%

otherwise worked

9603 10 00 Muddhas made of sarkanda and phool bahari 5% 0%

jhadoo

GST Exempted Goods on 9th September 2017

Present GST rate Reduced GST rate

50 Khadi fabric, sold through Khadi and 5% Nil