TaxTMI 
TaxTMI 
Absolute Exemption from IGST on inter-State supplies of goods
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....nbsp; S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. ^23[8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] ^59[, other than pre-packaged and labelled]]] ^24[10. *** *** 11. *** *** 12. *** *** 13. *** *** 14. *** *** 15. *** *** 16. *** *** 17. *** ***] 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or c....
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....isionally preserved, but unsuitable in that state for immediate consumption]] 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 ^1[Dried leguminous vegetables, shelled, whether or not skinned or split [^61[, other than pre-packaged and labelled]]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, ^28[fresh or chilled, dried]; sago pith. ^27[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets ^61[, other than pre-packaged and labelled] 46B 08 Dried makhana, whether or not shelled or peeled ^62[, other than pre-packaged and labelled]] 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 ^55[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola sp....
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....02 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [^63[, other than pre-packaged and labelled] 75. 1103 Cereal groats, meal and pellets [^63[, other than pre-packaged and labelled] 76. 1104 Cereal grains hulled 77. 1105 ^29[Flour, powder, flakes, granules or pellets of potatoes] [^64[, other than pre-packaged and labelled] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [^64[, other than pre-packaged and labelled] ^27[78A 1106 10 10 Guar meal] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, ....
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.... ^56[97A 2009 89 90 Tender coconut water ^67[, other than pre-packaged and labelled]] 98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99. 2201 Water [other than aerated, mineral, ^68[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100. 2201 Non-alcoholic Toddy, Neera including date and palm neera ^57[101. ** **] 102. ^10[2301, 2302, 2308, 2309] ^74[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]] ^41[102A 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018] 102B 2306 Cotton seed oil cake] ^75[102C 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda] 103. 2501 ^31[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking ....
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....institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre ^44[132A 53 Coir pith compost ^71[, other than pre-packaged and labelled]] 133. 63 Indian National Flag 134. 6703 Human hair, dressed, thinned, bleached or otherwise worked 135. 6912 00 40 Earthen pot and clay lamps ^13[135A 69 Idols made of clay] 136. 7018 Glass bangles (except those made from precious metals) ^27[136A ^35[7117] Bangles of lac/ shellac] 137. 8201 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 ^36[other than ghamella]. 138. 8445 ^14[Charkha for hand spinning of yarns, including amber charkha] 139. 8446 Handloom [weaving machinery] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles ^72[141. ** ....
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.... or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. ^80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.] (iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. ^21[(v) The phrase "Government Entity" shall mean an authority or a board or any other bo....
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....ra 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena - one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku - Percussion string instrument 45. Pulluvan kutam 46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehna....
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....ary to the Government of India ******************** Notes: 1. Corrected vide corrigendum notification dated 12-7-2017, before it was read as, "Dried leguminous vegetables, shelled, whether or not skinned or split" 2. Corrected vide corrigendum notification dated 12-7-2017, "[proposed GST Nil]" 3. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, before it was read as, "9" 4. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, before it was read as, "2302" 5. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, "other than put up in unit containers and bearing a registered brand name" 6. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as "other than put up in unit container and bearing a registered brand name" 7. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as "other than those put up in unit container and bearing a registered brand name" 8. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as , "other than put up in unit container and bearing a registered brand name" 9. Substitut....
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.... 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 25. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. ....
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....n & de-oiled cake" 34. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, ^11[102A 2306 Cotton seed oil cake] 35. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, "7113" 36. Inserted vide Notification No. 8/2018 Dated 25-01-2018 37. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, "Vibhuti sold by religious institutions," 38 Inserted vide Notification No. 8/2018 Dated 25-01-2018 39. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 40. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Substituted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as ^34[102A 2302 De-oiled rice bran 42. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "117. 48 / 4907 Rupee notes....
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....estnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled" 56. Inserted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 57. Omitted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "101. 2202 90 90 Tender coconut water ^8[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing 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 conditions as in the ANNEXURE I]]" 58. Substituted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "8803" 59. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "other than those put up in unit container and,- (a) bearing a registered ....
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....ose where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]" 65. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^30[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]" 66. Inserted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 67. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]" 68. Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "purified,....