CGST exempt goods notified under section 11 (1) - 02/2017 - Central GST (CGST) Rate

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby
exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under
the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule,
from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
Schedule

Chapter /
Heading /
S. No. Description of Goods
Sub-heading /
Tariff item
(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.
20[0203,

8. 0204, 0205, All goods, fresh or chilled

0206, 0207,
0208, 0209
0202, 0203,
0204, 0205,
9. 0206, 0207, All goods [other than fresh or chilled] 55[, other than pre-packaged and labelled]
0208, 0209,
0210
10. 21[***]
11. 21[***]
12. 21[***]
13. 21[***]
14. 21[***]
15. 21[***]
16. 21[***]
17. 21[***]
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under
18. 3
Chapter 3 and attracting 2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
22[0304,
21. 0306, 0307, All goods, fresh or chilled
0308
49[0303,
0304, 0305,
22. All goods [other than fresh or chilled] and 55[, other than pre-packaged and labelled]
0306, 0307,
0308, 0309]
23. 23[***]

24. 23[***]
 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar
25. 0401
or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 56[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
27. 0406 Chena or paneer, 57[, other than pre-packaged and labelled]
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, 57[, other than pre-packaged and labelled]
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
24[30A. 0504 All goods, fresh or chilled
30B. 0504 All goods [other than fresh or chilled] 57[, other than pre-packaged and labelled]
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or
31. 0506
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
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental 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.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, 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.
43[43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B 0711 50[Vegetables provisionally 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 [57[, other than pre-packaged and labelled]]
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin
46. 0714
content, 25[fresh or chilled, dried]; sago pith.
24[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 57[, other than pre-packaged and labelled]
46B 08 Dried makhana, whether or not shelled or peeled 58[, 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
51[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.),
49. 0802
Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine 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
52. 0805 hybrids, Grapefruit, including pomelos, 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
57. 0810 gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons,
Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
46[57A 0813 Tamarind dried]
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 3[ 7, 9 or 10 ] All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001
Wheat and meslin 59[, other than prepackaged and labelled]
66. 1002 Rye [59[, other than prepackaged and labelled]]
67. 1003 Barley [59[, other than prepackaged and labelled]]
68. 1004 Oats [59[, other than prepackaged and labelled]]
69. 1005 Maize (corn) [59[, other than prepackaged and labelled]]
70. 1006 Rice [59[, other than prepackaged and labelled]]
71. 1007 Grain sorghum [59[, other than prepackaged and labelled]]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [59[, other than prepackaged and
labelled]]
73. 1101 Wheat or meslin flour [59[, other than prepackaged and labelled]].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [59[, other than prepackaged and
labelled]]
75. 1103 Cereal groats, meal and pellets [59[, other than prepackaged and labelled]]
76. 1104 Cereal grains hulled
77. 1105 26[Flour, powder, flakes, granules or pellets of potatoes] 60[, other than pre-packaged and labelled]
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum
78. 1106 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. [60[, other than pre-packaged and labelled]]
24[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, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds,
85. 1207 Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed,
Kokam) whether or not broken, of seed quality.
Seeds, fruit and spores, of a kind used for sowing
48[86. 1209
Explanation: This entry does not cover seeds meant for any use other than sowing.]
87. 1210 Hop cones, fresh.
24[87A. 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets]
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for
88. 1211
insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage
91. 1214
products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
35[92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass]
93. 1404 90 40 Betel leaves
24[93A 1404 90 60 coconut shell, unworked]
36[93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks]
61[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.;

94. 1701 or 1702 (ii) Khandsari Sugar, other than pre-packaged and labelled]
72[(iii) Rab, other than pre-packaged and labelled]
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly
95. 1904 known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 62[, other than pre-
packaged and labelled]
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
52[97A 2009 89 90 Tender coconut water 63[, 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, 64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed
container]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
53[101. ** **]
10[2301,2302, 70[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw,
102.
2308, 2309] supplement and additives, wheat bran and de-oiled cake [other than rice bran]]
De-oiled rice bran
37[102A 2306 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]
71[102C 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
103. 2501
containing added anti-caking or free flowing agents; sea water]
24[103A. 26 Uranium Ore Concentrate]
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [65[, other than pre-packaged and labelled]]
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
38[114A 44 or 68 Deities made of stone, marble or wood
114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
47[114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark]
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized
115. 4802 / 4907
by the Government
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
39[117 48 or 4907 or Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
71
66[118. ** **]
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children's picture, drawing or colouring books
44[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated]
66[122. ** **]
19[122A 4907 Duty Credit Scrips]
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
12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
40[132A 53 Coir pith compost 67[, 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)
24[136A. 32[7117] Bangles of lac/ shellac"
 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
137. 8201
knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 33[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
68[141. ** **]
142. 9021 Hearing aids
143. 92 15[Indigenous handmade musical instruments as listed in ANNEXURE II]
16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together,
144. 9603
with or without handles]
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
41[146A 9619 00 10 or Sanitary towels (pads) or sanitary napkins; tampons]
9619 00 20
147. 9803 Passenger baggage
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,

148. Any chapter 34[Vibhuti]

(vi) Unbranded honey 2[***]

(vii) Wick for diya.
(viii) Roli
(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
149. - 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.
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or
19[150 - any person specified by Central Government, StateGovernment, Union territory or local authority, against consideration
received from Central Government, State Government, Union territory or local authority in the form of grants.]
33[151 Any chapter Parts for manufacture of hearing aids]
42[152 Any Chapter
Rakhi (other than those made of goods falling under Chapter 71)]
except 71
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union
45[153 Any Chapter 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]