LIST OF EXEMPTED GOODS UNDER GST WITH HSN CODE

AUTHOR :EDITOR

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Article Compiles list of 149 Type of Goods which are exempt from Tax
under GST with respective HSN Code and Description of Goods as per
Notification No. 2/2017-Central Tax (Rate) New Delhi, the 28th June,
2017
GOODS AND SERVICES TAX

List of Exempted Goods under GST

S. No. Classification Description of Goods
1 0101 Live asses, mules and hinnies
2 0102 live bovine animals
3 0103 Live swine
4 0104 Live sheep and goats
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese,
5 0105
turkeys and guinea fowls.
6 0106 Other live animal such as Mammals, Birds, Insects
7 0201 Meat of bovine animals, fresh and chilled.
8 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit containe
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit
10 0204
container)
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen an
11 0205
put up in unit container)
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
12 0206
fresh, chilled or frozen [other than frozen and put up in unit container]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other
13 0207
than frozen and put up in unit container]
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put
14 0208
up in unit container]
 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh
15 0209
chilled or frozen [other than frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted
16 0209
in brine, dried or smoked [other than put up in unit containers]
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meal
17 0210
of meat or meat offal [other than put up in unit containers].
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state
18 3
[other than goods falling under Chapter 3 and attracting 5%]
19 0301 Live fish.
20 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell,
22 0306
cooked by steaming or by boiling in water live, fresh or chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other tha
23 0307
crustaceans and molluscs, live, fresh or chilled.
24 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Fresh milk and pasteurized milk, including separated milk, milk and cream, not
25 0401 concentrated nor containing added sugar or other sweetening matter, excluding Ultr
High Temperature (UHT) milk
26 0403 Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a registered brand
27 0406
name;
28 0407 Birds’ eggs, in shell, fresh, preserved or cooked
Natural honey, other than put up in unit container and bearing a registered brand
29 0409
name
30 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not c
31 0506
to shape), treated with acid or gelatinised; powder and waste of these products
32 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33 0511 Semen including frozen semen
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental
34 6
foliage
35 0701 Potatoes, fresh or chilled.
36 0702 Tomatoes, fresh or chilled.
37 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots,
40 0706
fresh or chilled.
41 0707 Cucumbers and gherkins, fresh or chilled.
42 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43 0709 Other vegetables, fresh or chilled.
44 0712 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 pu
45 0713
up in unit container and bearing a registered brand name)
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots an
46 0714
tubers with high starch or inulin content, fresh or chilled; sago pith.
47 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48 0801 Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts
49 0802 Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Arec
nuts, fresh, whether or not shelled or peeled
50 0803 Bananas, including plantains, fresh or dried
51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,
52 0805
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus
latifolia), fresh.
53 0806 Grapes, fresh
54 0807 Melons (including watermelons) and papaws (papayas), fresh.
55 0808 Apples, pears and quinces, fresh.
56 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries and
loganberries, black, white or red currants and gooseberries, cranberries, bilberries an
57 0810
other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates
Tamarind, Sapota (chico), Custard apple (ata), Bore, Lichi, fresh.
58 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59 9 All goods of seed quality
60 0901 Coffee beans, not roasted
61 0902 Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed
62 0909
quality]
63 0910 11 10 Fresh ginger, other than in processed form
64 0910 30 10 Fresh turmeric, other than in processed form
Wheat and meslin [other than those put up in unit container and bearing a registered
65 1001
brand name]
66 1002 Rye (other than those put up in unit container and bearing a registered brand name]
67 1003 Barley [other than those put up in unit container and bearing a registered brand nam
68 1004 Oats (other than those put up in unit container and bearing a registered brand name]
 Maize (corn) [other than those put up in unit container and bearing a registered bran
69 1005
name]
70 1006 Rice (other than those put up in unit container and bearing a registered brand name]
Grain sorghum [other than those put up in unit container and bearing a registered
71 1007
brand name)
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi) (other
72 1008
than those put up in unit container and bearing a registered brand name]
Wheat or meslin flour [other than those put up in unit container and bearing a
73 1101
registered brand name).
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [oth
74 1102
than those put up in unit container and bearing a registered brand name)
Cereal groats, meal and pellets [other than those put up in unit container and bearing
75 1103
registered brand name]
76 1104 Cereal grains hulled
Flour, of potatoes [other than those put up in unit container and bearing a registered
77 1105
brand name)
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 tube
78 1106 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]
79 12 All goods of seed quality
80 1201 Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of
81 1202
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, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Casto
oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds,
85 1207
Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or n
broken, of seed quality.
86 1209 Seeds, fruit and spores, of a kind used for sowing.
87 1210 Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used primarily in
88 1211 perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or
chilled.
89 1212 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
90 1213
the form of pellets
 Swedes, man golds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale
91 1214
lupines, vetches and similar forage products, whether or not in the form of pellets.
92 1301 Lac and Shellac 93. 1404 90 40 Betel leaves
93 1404 90 40 Betel leaves
94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known a
95 1904 Chira, parched rice, commonly known as khoi, parched paddy or rice coated with
sugar, or gur, commonly known as Murki
96 1905 Pappad, by whatever name it is known, except when served for consumption
97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras
98 2106
dargahs, etc.
Water [Other then aerated, mineral, purified, distilled, medicinal, ionic, battery, de-
99 2201
mineralized and water sold in sealed Container
100 2201 Non- alcoholic Toddy, Neera including date and palm neera.
Tender coconut water other than put up in unit container and bearing a registered
101 2202 90 90
brand name
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed,
2302,2304, 2305,
102 including grass, hay & straw, supplement & husk of pulses, concentrates additives,
2306, 2308,2309
wheat bran & de-oiled cake
103 2501 Salt, all types
104 2716 00 00 Electrical energy
Di calcium phosphate (OCP) of animal feed grade conforming to IS specification
105 2835
No.5470 :2002
106 3002 Human Blood and its components
107 3006 All types of contraceptives
All goods and organic manure (other than put up in unit containers and bearing a
108 3101
registered brand name)
109 3304 Kajal [other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta
110 3825 Municipal waste, sewage sludge, clinical waste
111 3926 Plastic bangles
112 4014 Condoms and contraceptives
113 4401 Firewood or fuel wood
114 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Governmen
115 4802 /4907
Treasuries or Vendors authorized by the Government
116 4817/4907 Postal items, like envelope, Post card etc., sold by Government
117 48/4907 Rupee notes when sold to the Reserve Bank of India
118 4907 Cheques, lose or in book form
119 4901 Printed books, including Braille books
Newspapers, journals and periodicals, whether or not illustrated or containing
120 4902
advertising material
121 4903 Children’s picture, drawing or coloring books
Maps and hydro graphic or similar charts of all kinds, including atlases, wall maps,
122 4905
topographic plans and globes, printed
123 5001 Silkworm laying, cocoon
124 5002 Raw silk
125 5003 Silk waste
126 5101 Wool, not carded or combed
127 5102 Fine or coarse animal hair, not carded or combed
128 5103 Waste of wool or of fine or coarse animal hair
129 52 Gandhi Topi
130 52 Khadi yarn
131 5303 Jute fibers, raw or processed but not spun
132 5305 Coconut, coir fiber
133 63 Indian National Flag
134 6703 Human hair, dressed, thinned, bleached or otherwise worked
135 6912 0040 Earthen pot and clay lamps
136 7018 Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand tools, such a
spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar
137 8201 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.
138 8445 Amber charkha
139 8446 Hand loom [weaving machinery]
140 8802 6000 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141 8803 Parts of goods of heading 8801
142 9021 Hearing aids
143 92 Indigenous handmade musical instruments
144 9603 Muddhas made of sarkanda and phool bahari jhadoo
145 9609 Slate pencils and chalk sticks
146 9610 00 00 Slates
147 9803 Passenger baggage
 Puja samagri namely:

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cow dung
desi ghee, milk and curd);

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

(iii) Wooden khadau;

(iv) Panchamrit;

148 Any Chapter (v) Vibhuti sold by religious institutions;

(vi) Unbranded honey;

(vii) Wick for diya;

(viii) Roll;

(ix) Kalava (Raksha sutra);

(x) Chandan tika.

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 m
149
be, when supplied by State Government, Union Territory or local authority, as the th
case may be, to the lottery distributor or selling agent reappointed by the State
Government, Union Territory or local authority, as the case maybe.
(* Chapter/Heading/Sub-heading/Tariff item)

Above List of Exempted Goods under GST is Compiled on the basis of Various Notifications issued by
Government from time to time.

Check New GST Rate Chart 2017