Live asses, mules and hinnies
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...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than good...
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]
...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Omitted Notes: As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15...
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor cont...
Curd, Lassi, Butter milk, other than pre-packaged and labelled Explanation [(ii...
Chena or paneer, [, other than pre-packaged and labelled] Explanation [(ii...
Birds' eggs, in shell, fresh, preserved or cooked
Natural honey [, other than pre-packaged and labelled] Explanation [(ii) T...
Human hair, unworked, whether or not washed or scoured; waste of human hair
All goods, fresh or chilled Notes: As inserted by notification no. 44/...
All goods [other than fresh or chilled] [, other than pre-packaged and labelled] ...
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.
Semen including frozen semen
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chi...
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fresh or chilled.
Other vegetables, fresh or chilled.
Vegetables (uncooked or cooked by steaming or boiling in water), frozen Notes: A...
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption ...
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split [, other than pre-packaged&nbs...
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
Dried makhana, whether or not shelled or peeled [, other than pre-packaged and labelled] &nb...
Coconuts, fresh or dried, whether or not shelled or peeled Clarification Clarific...
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castane...
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Clarificatio...
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings ...
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, whi...
Tamarind dried Notes: As Inserted vide Notification No. 15/2019-Integrated ...
Peel of citrus fruit or melons (including watermelons), fresh.
All goods of seed quality Notes: 3. Tariff heading as corrected ...
Coffee beans, not roasted
Unprocessed green leaves of tea
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
Wheat and meslin [, other than pre-packaged and labelled] Explanation [(i...
Rye [, other than pre-packaged and labelled] Explanation [(ii) The expres...
Barley [, other than pre-packaged and labelled] Explanation [(ii) The expressio...
Oats [, other than pre-packaged and labelled] Explanation [(ii) The expre...
Maize (corn) [, other than pre-packaged and labelled] Explanation [(ii) The exp...
Rice [, other than pre-packaged and labelled] Explanation [(ii) The expre...
Grain sorghum [, other than pre-packaged and labelled] Explanation [(ii) The ex...
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, other than pre-packa...
Wheat or meslin flour [, other than pre-packaged and labelled] Explanation [(ii...
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [, other than pre...
Cereal groats, meal and pellets [, other than pre-packaged and labelled] Explanati...
Flour, powder, flakes, granules or pellets of potatoes [, other than pre-packaged and labelled]...
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...
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
Linseed, whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover se...
Hop cones, neither ground nor powdered nor in the form of pellets Notes: As inse...
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
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 pellet...
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetc...
Sal leaves, siali leaves, sisal leaves, sabai grass Notes: Inserted by notificat...
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...
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other t...
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
Pappad, by whatever name it is known, except when served for consumption
Bread (branded or otherwise), except when served for consumption and pizza bread
Tender coconut water [, other than pre-packaged and labelled] Explanation [(ii)...
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
Water [other than aerated, mineral, [] distilled, medicinal, ionic, battery, de-mineralize...
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...
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading...
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...
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous s...
Uranium Ore Concentrate Notes: As inserted by notification no. 44/2017...
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
Gene Therapy Notes: As inserted by Notification No. 02/2025- Integrated Tax...
Human Blood and its components
All types of contraceptives
All goods and organic manure [, other than pre-packaged and labelled] Explanation
...
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Municipal waste, sewage sludge, clinical waste
Condoms and contraceptives
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Deities made of stone, marble or wood Notes: Inserted by notification no. 20/201...
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass...
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 ...
Omitted Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
Printed books, including Braille books
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Children's picture, drawing or colouring books
Music, printed or in manuscript, whether or not bound or illustrated Notes: As I...
Omitted Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
Duty Credit Scrips Clarification Clarification regarding applicable GST rat...
Wool, not carded or combed
Fine or coarse animal hair, not carded or combed
Waste of wool or of fine or coarse animal hair
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institut...
Jute fibres, raw or processed but not spun
Coir pith compost [, other than pre-packaged and labelled] Explanation [(ii) Th...
Indian National Flag Clarification Clarification on exemption from GST on final c...
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Idols made of clay Clarification Clarification regarding classification and ...
Glass bangles (except those made from precious metals)
Bangles of lac/ shellac Notes: As amended vide notification no. 7/20...
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels,...
[Charkha for hand spinning of yarns, including amber charkha] Notes: As am...
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Omitted Notes: Omitted vide Notification No. 7/2022-Integrated Tax (Rate) d...
Hearing aids Clarification GST rate on goods falling under HSN 9021. [ See para 9...
[Indigenous handmade musical instruments as listed in ANNEXURE II] Notes: As&nbs...
[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, boun...
Slate pencils and chalk sticks
Sanitary towels (pads) or sanitary napkins; tampons Notes: Inserted by notificat...
Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of co...
Supply of lottery by any person other than State Government, Union Territory or Local authority subj...
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...
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