Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Schedules - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Laws:
GST
  • GST
  • Customs
  • SION
  • Central Excise
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Title
    Live asses, mules and hinnies
    Live bovine animals
    Live swine
    Live sheep and goats
    Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guin...
    Other live animal such as Mammals, Birds, Insects
    Meat of bovine animals, fresh and chilled.
    All goods, fresh or chilled     Notes: As amended by notification no. 44/2...
    All goods [other than fresh or chilled] [, other than pre-packaged and labelled]   E...
    0204 10
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0205 11
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0206 12
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0207 13
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0208 14
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0209 15
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0209 16
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0210 17
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    03 18
    Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than good...
    0301 19
    Live fish.
    0302 20
    Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
    All goods, fresh or chilled   Notes: As amended by notification no. 44/2017 dated ...
    All goods [other than fresh or chilled] and [, other than pre-packaged and labelled]   ...
    0307 23
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0308 24
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0401 25
    Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor cont...
    0403 26
    Curd, Lassi, Butter milk, other than pre-packaged and labelled   Explanation [(ii...
    0406 27
    Chena or paneer, [, other than pre-packaged and labelled]   Explanation [(ii...
    0407 28
    Birds' eggs, in shell, fresh, preserved or cooked
    0409 29
    Natural honey [, other than pre-packaged and labelled]   Explanation [(ii) T...
    0501 30
    Human hair, unworked, whether or not washed or scoured; waste of human hair
    0504 30A
    All goods, fresh or chilled     Notes: As inserted by notification no. 44/...
    0504 30B
    All goods [other than fresh or chilled] [, other than pre-packaged and labelled]  ...
    0506 31
    All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), tre...
    All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
    0511 33
    Semen including frozen semen
    06 34
    Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
    0701 35
    Potatoes, fresh or chilled.
    0702 36
    Tomatoes, fresh or chilled.
    0703 37
    Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
    0704 38
    Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
    0705 39
    Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
    0706 40
    Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chi...
    0707 41
    Cucumbers and gherkins, fresh or chilled.
    0708 42
    Leguminous vegetables, shelled or unshelled, fresh or chilled.
    0709 43
    Other vegetables, fresh or chilled.
    0710 43A
    Vegetables (uncooked or cooked by steaming or boiling in water), frozen   Notes: A...
    0711 43B
    Vegetables provisionally preserved, but unsuitable in that state for immediate consumption  ...
    0712 44
    Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
    0713 45
    Dried leguminous vegetables, shelled, whether or not skinned or split [, other than pre-packaged&nbs...
    0714 46
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    0714 46A
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    08 46B
    Dried makhana, whether or not shelled or peeled [, other than pre-packaged and labelled] &nb...
    0801 47
    Coconuts, fresh or dried, whether or not shelled or peeled   Clarification Clarific...
    0801 48
    Brazil nuts, fresh, whether or not shelled or peeled
    0802 49
    Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castane...
    0803 50
    Bananas, including plantains, fresh or dried
    0804 51
    Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.   Clarificatio...
    0805 52
    Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings ...
    0806 53
    Grapes, fresh
    0807 54
    Melons (including watermelons) and papaws (papayas), fresh.
    0808 55
    Apples, pears and quinces, fresh.
    0809 56
    Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
    0810 57
    Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, whi...
    0813 57A
    Tamarind dried   Notes: As Inserted vide Notification No. 15/2019-Integrated ...
    0814 58
    Peel of citrus fruit or melons (including watermelons), fresh.
    All goods of seed quality   Notes: 3. Tariff heading as corrected ...
    0901 60
    Coffee beans, not roasted
    0902 61
    Unprocessed green leaves of tea
    0909 62
    Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
    Fresh ginger, other than in processed form
    Fresh turmeric, other than in processed form
    1001 65
    Wheat and meslin [, other than pre-packaged and labelled]   Explanation  [(i...
    1002 66
    Rye [, other than pre-packaged and labelled]   Explanation  [(ii) The expres...
    1003 67
    Barley [, other than pre-packaged and labelled]   Explanation [(ii) The expressio...
    1004 68
    Oats [, other than pre-packaged and labelled]   Explanation  [(ii) The expre...
    1005 69
    Maize (corn) [, other than pre-packaged and labelled]   Explanation [(ii) The exp...
    1006 70
    Rice [, other than pre-packaged and labelled]   Explanation  [(ii) The expre...
    1007 71
    Grain sorghum [, other than pre-packaged and labelled]   Explanation [(ii) The ex...
    1008 72
    Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, other than pre-packa...
    1101 73
    Wheat or meslin flour [, other than pre-packaged and labelled]   Explanation [(ii...
    1102 74
    Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [, other than pre...
    1103 75
    Cereal groats, meal and pellets [, other than pre-packaged and labelled]   Explanati...
    1104 76
    Cereal grains hulled
    1105 77
    Flour, powder, flakes, granules or pellets of potatoes [, other than pre-packaged and labelled]...
    1106 78
    Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 ...
    Guar meal     Notes: As inserted by notification no. 44/2017 dated 14-11-2...
    12 79
    All goods of seed quality
    1201 80
    Soya beans, whether or not broken, of seed quality.
    1202 81
    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
    1204 82
    Linseed, whether or not broken, of seed quality.
    1205 83
    Rape or colza seeds, whether or not broken, of seed quality.
    1206 84
    Sunflower seeds, whether or not broken, of seed quality.
    1207 85
    Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
    1209 86
    Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover se...
    1210 87
    Hop cones, fresh.
    Hop cones, neither ground nor powdered nor in the form of pellets   Notes: As inse...
    1211 88
    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
    1212 89
    Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
    1213 90
    Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellet...
    1214 91
    Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetc...
    1301 92
    Lac and Shellac
    1401 92A
    Sal leaves, siali leaves, sisal leaves, sabai grass   Notes: Inserted by notificat...
    Betel leaves
    Coconut shell, unworked     Notes: As inserted by notification no. 44/2017...
    Vegetable materials, for manufacture of jhadoo or broom sticks   Notes: Inserted b...
    (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged...
    1901 94A
    Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other t...
    1904 95
    Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
    1905 96
    Pappad, by whatever name it is known, except when served for consumption
    1905 97
    Bread (branded or otherwise), except when served for consumption and pizza bread
    Tender coconut water [, other than pre-packaged and labelled]   Explanation [(ii)...
    2106 98
    Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
    2201 99
    Water [other than aerated, mineral, [] distilled, medicinal, ionic, battery, de-mineralize...
    2201 100
    Non-alcoholic Toddy, Neera including date and palm neera
    Omitted   Notes: Omitted vide Notification No. 19/2021-Integrated Tax (R...
    [Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, h...
    2306 102A
    De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading...
    2306 102B
    Cotton seed oil cake   Notes: As  inserted vide notification no. 28/2017 date...
    Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda   Clarific...
    2501 103
    Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous s...
    26 103A
    Uranium Ore Concentrate     Notes: As inserted by notification no. 44/2017...
    Electrical energy
    2835 105
    Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
    30 105A
    Gene Therapy   Notes: As inserted by Notification No. 02/2025- Integrated Tax...
    3002 106
    Human Blood and its components
    3006 107
    All types of contraceptives
    3101 108
    All goods and organic manure [, other than pre-packaged and labelled]   Explanation ...
    3304 109
    Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
    3825 110
    Municipal waste, sewage sludge, clinical waste
    3926 111
    Plastic bangles
    4014 112
    Condoms and contraceptives
    4401 113
    Firewood or fuel wood
    4402 114
    Wood charcoal (including shell or nut charcoal), whether or not agglomerated
    44 or 68 114A
    Deities made of stone, marble or wood   Notes: Inserted by notification no. 20/201...
    46 114B
    Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass...
    46 114C
    Plates and cups made up of all kinds of leaves/ flowers/bark   Notes: As Inserted ...
    Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vend...
    Postal items, like envelope, Post card etc., sold by Government
    Rupee notes or coins when sold to Reserve Bank of India or the Government of India   ...
    4907 118
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    4901 119
    Printed books, including Braille books
    4902 120
    Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
    4903 121
    Children's picture, drawing or colouring books
    Music, printed or in manuscript, whether or not bound or illustrated   Notes: As I...
    4905 122
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    4907 122A
    Duty Credit Scrips   Clarification  Clarification regarding applicable GST rat...
    5001 123
    Silkworm laying, cocoon
    5002 124
    Raw silk
    5003 125
    Silk waste
    5101 126
    Wool, not carded or combed
    5102 127
    Fine or coarse animal hair, not carded or combed
    5103 128
    Waste of wool or of fine or coarse animal hair
    52 129
    Gandhi Topi
    52 130
    Khadi yarn
    50 to 55 130A
    Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institut...
    5303 131
    Jute fibres, raw or processed but not spun
    5305 132
    Coconut, coir fibre
    53 132A
    Coir pith compost [, other than pre-packaged and labelled]   Explanation [(ii) Th...
    63 133
    Indian National Flag   Clarification Clarification on exemption from GST on final c...
    6703 134
    Human hair, dressed, thinned, bleached or otherwise worked
    Earthen pot and clay lamps
    69 135A
    Idols made of clay   Clarification Clarification regarding classification and ...
    7018 136
    Glass bangles (except those made from precious metals)
    7117 136A
    Bangles of lac/ shellac   Notes: As  amended  vide notification no. 7/20...
    8201 137
    Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels,...
    8445 138
    [Charkha for hand spinning of yarns, including amber charkha]   Notes: As  am...
    8446 139
    Handloom [weaving machinery]
    Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
    8807 141
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    9021 142
    Hearing aids   Clarification GST rate on goods falling under HSN 9021. [ See para 9...
    92 143
    [Indigenous handmade musical instruments as listed in ANNEXURE II]   Notes: As&nbs...
    9603 144
    [Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, boun...
    9609 145
    Slate pencils and chalk sticks
    Slates
    Sanitary towels (pads) or sanitary napkins; tampons   Notes: Inserted by notificat...
    9803 147
    Passenger baggage
    Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of co...
    - 149
    Supply of lottery by any person other than State Government, Union Territory or Local authority subj...
    - 150
    Supply of goods by a Government entity to Central Government, State Government, Union territory, loc...
    Parts for manufacture of hearing aids   Notes: As  inserted vide notification...
    Rakhi (other than those made of goods falling under Chapter 71)   Notes: Inserted ...
    Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any St...
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Upto 21-09-2025 - Goods - Exemption from GST

Back

All Schedules

Showing Results for :
Reset Filters
    Live asses, mules and hinnies
    Live bovine animals
    Live swine
    Live sheep and goats
    Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guin...
    Other live animal such as Mammals, Birds, Insects
    Meat of bovine animals, fresh and chilled.
    All goods, fresh or chilled     Notes: As amended by notification no. 44/2...
    All goods [other than fresh or chilled] [, other than pre-packaged and labelled]   E...
    0204 10
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0205 11
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0206 12
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0207 13
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0208 14
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0209 15
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0209 16
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0210 17
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    03 18
    Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than good...
    0301 19
    Live fish.
    0302 20
    Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
    All goods, fresh or chilled   Notes: As amended by notification no. 44/2017 dated ...
    All goods [other than fresh or chilled] and [, other than pre-packaged and labelled]   ...
    0307 23
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0308 24
    Omitted   Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
    0401 25
    Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor cont...
    0403 26
    Curd, Lassi, Butter milk, other than pre-packaged and labelled   Explanation [(ii...
    0406 27
    Chena or paneer, [, other than pre-packaged and labelled]   Explanation [(ii...
    0407 28
    Birds' eggs, in shell, fresh, preserved or cooked
    0409 29
    Natural honey [, other than pre-packaged and labelled]   Explanation [(ii) T...
    0501 30
    Human hair, unworked, whether or not washed or scoured; waste of human hair
    0504 30A
    All goods, fresh or chilled     Notes: As inserted by notification no. 44/...
    0504 30B
    All goods [other than fresh or chilled] [, other than pre-packaged and labelled]  ...
    0506 31
    All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), tre...
    All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
    0511 33
    Semen including frozen semen
    06 34
    Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
    0701 35
    Potatoes, fresh or chilled.
    0702 36
    Tomatoes, fresh or chilled.
    0703 37
    Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
    0704 38
    Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
    0705 39
    Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
    0706 40
    Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chi...
    0707 41
    Cucumbers and gherkins, fresh or chilled.
    0708 42
    Leguminous vegetables, shelled or unshelled, fresh or chilled.
    0709 43
    Other vegetables, fresh or chilled.
    0710 43A
    Vegetables (uncooked or cooked by steaming or boiling in water), frozen   Notes: A...
    0711 43B
    Vegetables provisionally preserved, but unsuitable in that state for immediate consumption  ...
    0712 44
    Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
    0713 45
    Dried leguminous vegetables, shelled, whether or not skinned or split [, other than pre-packaged&nbs...
    0714 46
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    0714 46A
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    08 46B
    Dried makhana, whether or not shelled or peeled [, other than pre-packaged and labelled] &nb...
    0801 47
    Coconuts, fresh or dried, whether or not shelled or peeled   Clarification Clarific...
    0801 48
    Brazil nuts, fresh, whether or not shelled or peeled
    0802 49
    Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castane...
    0803 50
    Bananas, including plantains, fresh or dried
    0804 51
    Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.   Clarificatio...
    0805 52
    Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings ...
    0806 53
    Grapes, fresh
    0807 54
    Melons (including watermelons) and papaws (papayas), fresh.
    0808 55
    Apples, pears and quinces, fresh.
    0809 56
    Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
    0810 57
    Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, whi...
    0813 57A
    Tamarind dried   Notes: As Inserted vide Notification No. 15/2019-Integrated ...
    0814 58
    Peel of citrus fruit or melons (including watermelons), fresh.
    All goods of seed quality   Notes: 3. Tariff heading as corrected ...
    0901 60
    Coffee beans, not roasted
    0902 61
    Unprocessed green leaves of tea
    0909 62
    Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
    Fresh ginger, other than in processed form
    Fresh turmeric, other than in processed form
    1001 65
    Wheat and meslin [, other than pre-packaged and labelled]   Explanation  [(i...
    1002 66
    Rye [, other than pre-packaged and labelled]   Explanation  [(ii) The expres...
    1003 67
    Barley [, other than pre-packaged and labelled]   Explanation [(ii) The expressio...
    1004 68
    Oats [, other than pre-packaged and labelled]   Explanation  [(ii) The expre...
    1005 69
    Maize (corn) [, other than pre-packaged and labelled]   Explanation [(ii) The exp...
    1006 70
    Rice [, other than pre-packaged and labelled]   Explanation  [(ii) The expre...
    1007 71
    Grain sorghum [, other than pre-packaged and labelled]   Explanation [(ii) The ex...
    1008 72
    Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, other than pre-packa...
    1101 73
    Wheat or meslin flour [, other than pre-packaged and labelled]   Explanation [(ii...
    1102 74
    Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [, other than pre...
    1103 75
    Cereal groats, meal and pellets [, other than pre-packaged and labelled]   Explanati...
    1104 76
    Cereal grains hulled
    1105 77
    Flour, powder, flakes, granules or pellets of potatoes [, other than pre-packaged and labelled]...
    1106 78
    Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 ...
    Guar meal     Notes: As inserted by notification no. 44/2017 dated 14-11-2...
    12 79
    All goods of seed quality
    1201 80
    Soya beans, whether or not broken, of seed quality.
    1202 81
    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
    1204 82
    Linseed, whether or not broken, of seed quality.
    1205 83
    Rape or colza seeds, whether or not broken, of seed quality.
    1206 84
    Sunflower seeds, whether or not broken, of seed quality.
    1207 85
    Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
    1209 86
    Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover se...
    1210 87
    Hop cones, fresh.
    Hop cones, neither ground nor powdered nor in the form of pellets   Notes: As inse...
    1211 88
    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
    1212 89
    Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
    1213 90
    Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellet...
    1214 91
    Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetc...
    1301 92
    Lac and Shellac
    1401 92A
    Sal leaves, siali leaves, sisal leaves, sabai grass   Notes: Inserted by notificat...
    Betel leaves
    Coconut shell, unworked     Notes: As inserted by notification no. 44/2017...
    Vegetable materials, for manufacture of jhadoo or broom sticks   Notes: Inserted b...
    (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged...
    1901 94A
    Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other t...
    1904 95
    Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
    1905 96
    Pappad, by whatever name it is known, except when served for consumption
    1905 97
    Bread (branded or otherwise), except when served for consumption and pizza bread
    Tender coconut water [, other than pre-packaged and labelled]   Explanation [(ii)...
    2106 98
    Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
    2201 99
    Water [other than aerated, mineral, [] distilled, medicinal, ionic, battery, de-mineralize...
    2201 100
    Non-alcoholic Toddy, Neera including date and palm neera
    Omitted   Notes: Omitted vide Notification No. 19/2021-Integrated Tax (R...
    [Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, h...
    2306 102A
    De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading...
    2306 102B
    Cotton seed oil cake   Notes: As  inserted vide notification no. 28/2017 date...
    Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda   Clarific...
    2501 103
    Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous s...
    26 103A
    Uranium Ore Concentrate     Notes: As inserted by notification no. 44/2017...
    Electrical energy
    2835 105
    Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
    30 105A
    Gene Therapy   Notes: As inserted by Notification No. 02/2025- Integrated Tax...
    3002 106
    Human Blood and its components
    3006 107
    All types of contraceptives
    3101 108
    All goods and organic manure [, other than pre-packaged and labelled]   Explanation ...
    3304 109
    Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
    3825 110
    Municipal waste, sewage sludge, clinical waste
    3926 111
    Plastic bangles
    4014 112
    Condoms and contraceptives
    4401 113
    Firewood or fuel wood
    4402 114
    Wood charcoal (including shell or nut charcoal), whether or not agglomerated
    44 or 68 114A
    Deities made of stone, marble or wood   Notes: Inserted by notification no. 20/201...
    46 114B
    Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass...
    46 114C
    Plates and cups made up of all kinds of leaves/ flowers/bark   Notes: As Inserted ...
    Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vend...
    Postal items, like envelope, Post card etc., sold by Government
    Rupee notes or coins when sold to Reserve Bank of India or the Government of India   ...
    4907 118
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    4901 119
    Printed books, including Braille books
    4902 120
    Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
    4903 121
    Children's picture, drawing or colouring books
    Music, printed or in manuscript, whether or not bound or illustrated   Notes: As I...
    4905 122
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    4907 122A
    Duty Credit Scrips   Clarification  Clarification regarding applicable GST rat...
    5001 123
    Silkworm laying, cocoon
    5002 124
    Raw silk
    5003 125
    Silk waste
    5101 126
    Wool, not carded or combed
    5102 127
    Fine or coarse animal hair, not carded or combed
    5103 128
    Waste of wool or of fine or coarse animal hair
    52 129
    Gandhi Topi
    52 130
    Khadi yarn
    50 to 55 130A
    Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institut...
    5303 131
    Jute fibres, raw or processed but not spun
    5305 132
    Coconut, coir fibre
    53 132A
    Coir pith compost [, other than pre-packaged and labelled]   Explanation [(ii) Th...
    63 133
    Indian National Flag   Clarification Clarification on exemption from GST on final c...
    6703 134
    Human hair, dressed, thinned, bleached or otherwise worked
    Earthen pot and clay lamps
    69 135A
    Idols made of clay   Clarification Clarification regarding classification and ...
    7018 136
    Glass bangles (except those made from precious metals)
    7117 136A
    Bangles of lac/ shellac   Notes: As  amended  vide notification no. 7/20...
    8201 137
    Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels,...
    8445 138
    [Charkha for hand spinning of yarns, including amber charkha]   Notes: As  am...
    8446 139
    Handloom [weaving machinery]
    Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
    8807 141
    Omitted   Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
    9021 142
    Hearing aids   Clarification GST rate on goods falling under HSN 9021. [ See para 9...
    92 143
    [Indigenous handmade musical instruments as listed in ANNEXURE II]   Notes: As&nbs...
    9603 144
    [Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, boun...
    9609 145
    Slate pencils and chalk sticks
    Slates
    Sanitary towels (pads) or sanitary napkins; tampons   Notes: Inserted by notificat...
    9803 147
    Passenger baggage
    Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of co...
    - 149
    Supply of lottery by any person other than State Government, Union Territory or Local authority subj...
    - 150
    Supply of goods by a Government entity to Central Government, State Government, Union territory, loc...
    Parts for manufacture of hearing aids   Notes: As  inserted vide notification...
    Rakhi (other than those made of goods falling under Chapter 71)   Notes: Inserted ...
    Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any St...
No Records Found

Upto 21-09-2025 - Goods - Exemption from GST

Back

Chapters List

whatsapp Join Channel
Showing Results for : Reset Filters

0101

Contents
Source NTF
Summary
Note

Note

-

Bookmark

Print

Print

Exemption from GST on specified live animals alters supply classification and prevents charging GST on those supplies.
Exemption from GST applies to specified goods, exempting the supply of live asses, mules and hinnies from GST treatment as listed in the relevant ... Summary

Topics

Acts Income Tax