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GST Rates for Goods & Services

Index of Exempted Goods

NOTIFICATIONS

 

  1 Notification No. 2/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 28.6.2017: Goods Exempt

  2 Corrigendum, GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 12.7.2017: Goods Exempt; amendment, omit

  3 Corrigendum, GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 27.7.2017: Goods Exempt; amendment

  4 Notification No. 28/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 22.9.2017: Goods Exempt; substitute, insert

  5 Notification No. 36/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 13.10.2017: Goods Exempt; insert

  6 Notification No. 44/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt; 14.11.2017: Goods Exempt; substitute, omit, insert

  7 Notification No. 8/2018-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 25.01.2018; substitute and insert

  8 Notification No. 20/2018-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 26.07.2018; substitute and insert

  9 Notification No. 26/2018-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt.31.12.2018; substitute and insert

10 Notification No. 15/2019-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 30.09.2019; insert.

 

Noti. S. No. Chapter/Heading/Sub- heading/Tariff item Description of the Goods IGST % Schedule Notify No. & date Period From Period To, Notify No./dt
1 2 3 4 5 6 7 8
1 0101 Live asses, mules and hinnies exempt Sch 2/17 28.6.17 1.7.17  
2 0102 Live bovine animals exempt Sch 2/17 28.6.17 1.7.17  
3 0103 Live swine exempt Sch 2/17 28.6.17 1.7.17  
4 0104 Live sheep and goats exempt Sch 2/17 28.6.17 1.7.17  
5 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. exempt Sch 2/17 28.6.17 1.7.17  
6 0106 Other live animal such as Mammals, Birds, Insects exempt Sch 2/17 28.6.17 1.7.17  
7 0201 Meat of bovine animals, fresh and chilled. exempt Sch 2/17 28.6.17 1.7.17  
8 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
8A 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled exempt Sch 44/17 14.11.17 15.11.17  
9 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17

9A

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] 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 ]

exempt

Sch

44/17 14.11.17

15.11.17

  
10 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
11 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
14 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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 container] exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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 exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
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 2.5%] exempt Sch 2/17 28.6.17 1.7.17  
19 0301 Live fish. exempt Sch 2/17 28.6.17 1.7.17  
20 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 exempt Sch 2/17 28.6.17 1.7.17  
21 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
21A 0304, 0306, 0307, 0308 All goods, fresh or chilled exempt Sch 44/17 14.11.17 15.11.17  
22 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17

22A

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and 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 ]

exempt

Sch

44/17 14.11.17

15.11.17

  
23 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
24 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
25 0401 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 exempt Sch 2/17 28.6.17 1.7.17  
26 0403 Curd; Lassi; Butter milk exempt Sch 2/17 28.6.17 1.7.17  
27 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

27A

0406

Chena or paneer, (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
28 0407 Birds' eggs, in shell, fresh, preserved or cooked exempt Sch 2/17 28.6.17 1.7.17  
29 0409 Natural honey, other than put up in unit container and bearing a registered brand name exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

29A

0409

Natural honey, (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
30 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair exempt Sch 2/17 28.6.17 1.7.17  
30A 0504 All goods, fresh or chilled exempt Sch 44/17 14.11.17 15.11.17  

30B

0504

All goods [other than fresh or chilled] 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]

exempt

Sch

44/17 14.11.17

15.11.17

  
31 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 exempt Sch 2/17 28.6.17 1.7.17  
32 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. exempt Sch 2/17 28.6.17 1.7.17  
33 0511 Semen including frozen semen exempt Sch 2/17 28.6.17 1.7.17  
34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage exempt Sch 2/17 28.6.17 1.7.17  
35 0701 Potatoes, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
36 0702 Tomatoes, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
37 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
38 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
39 0705 Lettuce (Lactucasativa) and chicory (Cichorium spp.), fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
40 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
41 0707 Cucumbers and gherkins, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
42 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  
43 0709 Other vegetables, fresh or chilled. exempt Sch 2/17 28.6.17 1.7.17  

43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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])

exempt

Sch

44/17 14.11.17

15.11.17

31.12.18

43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen exempt Sch. 26/18 31.12.18 01.01.19  
43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption exempt Sch. 26/18 31.12.18 01.01.19  
44 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. exempt Sch 2/17 28.6.17 1.7.17  
45 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. exempt Sch 2/17 28.6.17 1.7.17 11.7.17, corrig. 12.7.17
45A 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name] exempt Sch Corrig. 12.7.2017 12.7.17  
46 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sagopith. exempt Sch 44/17 14.11.17 15.11.17  

46B

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 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]

          

46C

08

Dried makhana, whether or not shelled or peeled [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]

          
47 0801 Coconuts, fresh or dried, whether or not shelled or peeled exempt Sch 2/17 28.6.17 1.7.17  
48 0801 Brazil nuts, fresh, whether or not shelled or peeled exempt Sch 2/17 28.6.17 1.7.17  
49 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius pp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled exempt Sch 2/17 28.6.17 1.7.17  
50 0803 Bananas, including plantains, fresh or dried exempt Sch 2/17 28.6.17 1.7.17  
51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. exempt Sch 2/17 28.6.17 1.7.17  
52 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. exempt Sch 2/17 28.6.17 1.7.17  
53 0806 Grapes, fresh exempt Sch 2/17 28.6.17 1.7.17  
54 0807 Melons (including watermelons) and papaws (papayas), fresh. exempt Sch 2/17 28.6.17 1.7.17  
55 0808 Apples, pears and quinces, fresh. exempt Sch 2/17 28.6.17 1.7.17  
56 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. exempt Sch 2/17 28.6.17 1.7.17  
57 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. exempt Sch 2/17 28.6.17 1.7.17
57A 0813 Tamarind dried exempt Sch 15/19 30.09.19 1.10.19  
58 0814 Peel of citrus fruit or melons (including watermelons), fresh. exempt Sch 2/17 28.6.17 1.7.17  
59 9 All goods of seed quality exempt Sch 2/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
59A 7, 9 or 10 All goods of seed quality exempt Sch corrig. 27.7.17 27.7.17  
60 0901 Coffee beans, not roasted exempt Sch 2/17 28.6.17 1.7.17  
61 0902 Unprocessed green leaves of tea exempt Sch 2/17 28.6.17 1.7.17  
62 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] exempt Sch 2/17 28.6.17 1.7.17  
63 0910 11 10 Fresh ginger, other than in processed form exempt Sch 2/17 28.6.17 1.7.17  
64 0910 30 10 Fresh turmeric, other than in processed form exempt Sch 2/17 28.6.17 1.7.17  
65 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

65A

1001

Wheat and meslin (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I ])

exempt

Sch

28/17 22.9.17

22.9.17

  
66 1002 Rye [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

66A

1002

Rye (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
67 1003 Barley [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

67A

1003

Barley (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
68 1004 Oats [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

68A

1004

Oats (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
69 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

69A

1005

Maize (corn) (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
70 1006 Rice [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

70A

1006

Rice (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  

71

1007

Grain sorghum (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

71A 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] exempt Sch 28/17 22.9.17 22.9.17  
72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

72A

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
73 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

73A

1101

Wheat or meslin flour (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
74 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

74A

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
75 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

75A

1103

Cereal groats, meal and pellets (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
76 1104 Cereal grains hulled exempt Sch 2/17 28.6.17 1.7.17  
77 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

77A

1105

Flour, of potatoes (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

44/17 14.11.17

77B

1105

Flour, powder, flakes, granules or pellets of potatoes (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

44/17 14.11.17

15.11.17

  
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. [other than those put up in unit container and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17
78A 1106 10 10 Guar meal exempt Sch 44/17 14.11.17 15.11.17  

78B

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. (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

  
79 12 All goods of seed quality exempt Sch 2/17 28.6.17 1.7.17  
80 1201 Soya beans, whether or not broken, of seed quality exempt Sch 2/17 28.6.17 1.7.17  
81 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality exempt Sch 2/17 28.6.17 1.7.17  
82 1204 Linseed, whether or not broken, of seed quality. exempt Sch 2/17 28.6.17 1.7.17  
83 1205 Rape or colza seeds, whether or not broken, of seed quality. exempt Sch 2/17 28.6.17 1.7.17  
84 1206 Sunflower seeds, whether or not broken, of seed quality. exempt Sch 2/17 28.6.17 1.7.17  
85 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. exempt Sch 2/17 28.6.17 1.7.17  
86 1209 Seeds, fruit and spores, of a kind used for sowing exempt Sch 2/17 28.6.17 1.7.17  
87 1210 Hop cones, fresh exempt Sch 2/17 28.6.17 1.7.17  
87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets exempt Sch 44/17 14.11.17 15.11.17  
88 1211 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 exempt Sch 2/17 28.6.17 1.7.17  
89 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled exempt Sch 2/17 28.6.17 1.7.17  
90 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets exempt Sch 2/17 28.6.17 1.7.17  
91 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupins, vetches and similar forage products, whether or not in the form of pellets. exempt Sch 2/17 28.6.17 1.7.17  
92 1301 Lac and Shellac exempt Sch 2/17 28.6.17 1.7.17  
92A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass exempt Sch 20/18 26.7.18 27.7.18  
93 1404 90 40 Betel leaves exempt Sch 2/17 28.6.17 1.7.17  
93A 1404 90 60 Coconut shell, unworked exempt Sch 44/17 14.11.17 15.11.17  
93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks exempt Sch 20/18 26.7.18 27.7.18  
94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
94A   Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar exempt Sch 44/17 14.11.17 15.11.17  
95 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 exempt Sch 2/17 28.6.17 1.7.17  
96 1905 Pappad, by whatever name it is known, except when served for consumption exempt Sch 2/17 28.6.17 1.7.17  
97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread exempt Sch 2/17 28.6.17 1.7.17  
98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. exempt Sch 2/17 28.6.17 1.7.17  
99 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de- mineralized and water sold in sealed container] exempt Sch 2/17 28.6.17 1.7.17  
100 2201 Non-alcoholic Toddy, Neera including date and palm neera exempt Sch 2/17 28.6.17 1.7.17  
101 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

101A

2202 90 90

Tender coconut water (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake exempt Sch 2/17 28.6.17 1,7.17 26.7.17 corrig. 27.7.17
102A 2301, 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake exempt Sch corrig. 27.7.17 1.7.17 21.9.17, 28/17 22.9.17 26.7.18

102B

2306

De-oiled rice bran

Explanation: The exemption applies to de- oiled rice bran falling under heading 2306 with effect from 25th January, 2018

exempt

Sch

20/18 26.7.18

27.7.18

  
102C 2301, 2302, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake exempt Sch 28/17 22.9.17 22.9.17 24.1.18
102D 2301, 2302, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice bran] exempt Sch 08/18 25.1.18 25.1.18  
102E 2306 Cotton seed oil cake exempt Sch 28/17 22.9.17 22.9.17  
102F 2302 De-oiled rice bran exempt Sch 08/18 25.1.18 25.1.18  
103 2501 Salt, all types exempt Sch 2/17 28.6.17 1.7.17 44/17 14.11.17
103A 2501 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 exempt Sch 44/17 14.11.17 15.11.17  
103B 26 Uranium Ore Concentrate exempt Sch 44/17 14.11.17 15.11.17  
104 2716 00 00 Electrical energy exempt Sch 2/17 28.6.17 1.7.17  
105 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.          
5470: 2002 exempt Sch 2/17 28.6.17 1.7.17      
106 3002 Human Blood and its components exempt Sch 2/17 28.6.17 1.7.17  
107 3006 All types of contraceptives exempt Sch 2/17 28.6.17 1.7.17  
108 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17

108A

3101

All goods and organic manure (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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

  
109 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta exempt Sch 2/17 28.6.17 1.7.17  
110 3825 Municipal waste, sewage sludge, clinical waste exempt Sch 2/17 28.6.17 1.7.17  
111 3926 Plastic bangles exempt Sch 2/17 28.6.17 1.7.17  
112 4014 Condoms and contraceptives exempt Sch 2/17 28.6.17 1.7.17  
113 4401 Firewood or fuel wood exempt Sch 2/17 28.6.17 1.7.17  
114 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated exempt Sch 2/17 28.6.17 1.7.17  
114A 44 or 68 Dieties made of stone, marble or wood exempt Sch 20/18 26.7.18 27.7.18  
114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope exempt Sch 20/18 26.7.18 27.7.18  
114C 46 Plates and cups made up of all kinds of leaves/flowers/bark exempt Sch 15/19 30.9.19 1.10.19  
115 4802/ 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government exempt Sch 2/17 28.6.17 1.7.17  
116 4817/ 4907 Postal items, like envelope, Post card etc., sold by Government exempt Sch 2/17 28.6.17 1.7.17  
117 48/4907 Rupee notes when sold to the Reserve Bank of India exempt Sch 2/17 28.6.17 1.7.17 26.7.18
117A 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India exempt Sch 20/18 26.7.18 27.7.18  
118 4907 Cheques, lose or in book form exempt Sch 2/17 28.6.17 1.7.17  
119 4901 Printed books, including Braille books exempt Sch 2/17 28.6.17 1.7.17  
120 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material exempt Sch 2/17 28.6.17 1.7.17  
121 4903 Children's picture, drawing or colouring books exempt Sch 2/17 28.6.17 1.7.17  
121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated exempt Sch. 26/18 31.12.18 01.01.19  
122 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed exempt Sch 2/17 28.6.17 1.7.17  
122A 4907 Duty Credit Scrips exempt Sch 36/17 13.10.17 13.10.17  
123 5001 Silkworm laying, cocoon exempt Sch 2/17 28.6.17 1.7.17  
124 5002 Raw silk exempt Sch 2/17 28.6.17 1.7.17  
125 5003 Silk waste exempt Sch 2/17 28.6.17 1.7.17  
126 5101 Wool, not carded or combed exempt Sch 2/17 28.6.17 1.7.17  
127 5102 Fine or coarse animal hair, not carded or combed exempt Sch 2/17 28.6.17 1.7.17  
128 5103 Waste of wool or of fine or coarse animal hair exempt Sch 2/17 28.6.17 1.7.17  
129 52 Gandhi Topi exempt Sch 2/17 28.6.17 1.7.17  
130 52 Khadi yarn exempt Sch 2/17 28.6.17 1.7.17  
130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets exempt Sch 28/17 22.9.17 22.9.17  
131 5303 Jute fibres, raw or processed but not spun exempt Sch 2/17 28.6.17 1.7.17  
132 5305 Coconut, coir fibre exempt Sch 2/17 28.6.17 1.7.17  

132A

53

Coir pith compost other than those put up in unit container and,-

 (a) bearing a registered brand name

 (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]

exempt

Sch

20/18 26.7.18

27.7.18

  
133 63 Indian National Flag exempt Sch 2/17 28.6.17 1.7.17  
134 6703 Human hair, dressed, thinned, bleached or otherwise worked exempt Sch 2/17 28.6.17 1.7.17  
135 6912 00 40 Earthen pot and clay lamps exempt Sch 2/17 28.6.17 1.7.17  
135A 69 Idols made of clay exempt Sch 28/17 22.9.17 22.9.17  
136 7018 Glass bangles (except those made from precious metals) exempt Sch 2/17 28.6.17 1.7.17  
136A 7113 Bangles of lac/shellac exempt Sch 44/17 14.11.17 15.11.17 24.1.18
136B 7117 Bangles of lac/shellac exempt Sch 08/18 25.1.18 25.1.18  
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. exempt Sch 2/17 28.6.17 24.1.18
137A 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, hedges Shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella. exempt Sch 08/18 25.1.18 25.1.18  
138 8445 Amber charkha exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17
138A 8445 Charkha for hand spinning of yarns, including amber charkha exempt Sch 28/17 22.9.17 22.9.17  
139 8446 Handloom [weaving machinery] exempt Sch 2/17 28.6.17 1.7.17  
140 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles exempt Sch 2/17 28.6.17 1.7.17  
141 8803 Parts of goods of heading 8801 exempt Sch 2/17 28.6.17 1.7.17  
142 9021 Hearing aids exempt Sch 2/17 28.6.17 1.7.17  
143 92 Indigenous handmade musical instruments exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17
143A 92 Indigenous handmade musical instruments as listed in ANNEXURE II exempt Sch 28/17 22.9.17 22.9.17  
144 9603 Muddhas made of sarkanda and phool bahari jhadoo exempt Sch 2/17 28.6.17 1.7.17 21.9.17, 28/17 22.9.17
144A 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles exempt Sch 28/17 22.9.17 22.9.17  
145 9609 Slate pencils and chalk sticks exempt Sch 2/17 28.6.17 1.7.17  
146 9610 00 00 Slates exempt Sch 2/17 28.6.17 1.7.17  
146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons exempt Sch 20/18 26.7.18 27.7.18  
147 9803 Passenger baggage exempt Sch 2/17 28.6.17 1.7.17  

148

Any chapter

Puja samagri namely,-

 (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, 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

exempt

Sch

2/17 28.6.17

1.7.17

11.7.17, corrig. 12.7.17

148A

Any chapter

Puja samagri namely,-

 (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, 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

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

exempt

Sch

Corrig. 12.7.17

12.7.17

24.1.18

148B

Any Chapter

Puja samagri namely,-

 (i) Rudraksha, rudrak shamala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

 (ii) Sacred thread (commonly known as yagnopavit);

 (iii) Wooden khadau;

 (iv) Panchamrit,

 (v) Vibhuti

 (vi) Unbranded honey

 (vii) Wick for diya.

(viii) Roli

 (ix) Kalava (Rakshasutra)

 (x) Chandan tika

exempt

Sch

08/1825. 1.18

25.1.18

  
149 - Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. exempt Sch 2/17 28.6.17 1.7.17  
150 - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants exempt Sch 36/17 13.10.17 13.10.17  
151 Any Chapter Parts for manufacture of hearing aids exempt Sch 08/18 25.1.18 25.1.18  
152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) exempt Sch 20/18 26.7.18 27.7.18  
153 Any Chapter Supply of gift items 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 public or charitable cause exempt Sch. 26/18 31.12.18 01.01.19  

 
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