Ankita Khetan | Sep 5, 2017 |

List of exempted goods under the GST regime

Exempted Supplies – As per the definition u/s 2(42) any goods and/or services which are not taxable under this Act and includes such supply of goods and/or services which attract nil rate of tax or which may be exempt from tax under section 11.

There are certain goods which are exempted under the GST regime. CBEC has notified the list of such exempted goods u/s 11(1) of the Central Goods & service Tax Act, 2017 vide notification no. 2 /2017 Central Tax (Rate) dated 28th June, 2017.There are total 149 types of goods which are exempted from tax under GST regime. List for the same has been given below with description of goods along with their HSN code.

CGST Notification no. 2/2017 – Central Tax(rate) dated 28th June,2017

CGST exempt goods notified under section 11 (1)

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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. (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

S. No.	Chapter/ Heading/ Sub-heading/Tariff item	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
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.
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 container]
10	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container)
11	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].
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 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.
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.
23	0307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25	0401	Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26	0403	Curd; Lassi; Butter milk
27	0406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28	0407	Birds eggs, in shell, fresh, preserved or cooked
29	0409	Natural honey, other than put up in unit container and bearing a registered brand name
30	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
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
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.
44	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45	0713	Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name)
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.
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	Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca 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.
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.
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.
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.
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
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 [other than those put up in unit container and bearing a registered 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 name)
68	1004	Oats (other than those put up in unit container and bearing a registered brand name]
69	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70	1006	Rice (other than those put up in unit container and bearing a registered brand name]
71	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name)
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]
73	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name).
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)
75	1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76	1104	Cereal grains hulled
77	1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name)
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]
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.
85	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86	1209	Seeds, fruit and spores, of a kind used for sowing.
87	1210	Hop cones, fresh.
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.
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
91	1214	Swedes, man golds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, 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
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
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
98	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99	2201	Water [Other then aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed Container
100	2201	Non- alcoholic Toddy, Neera including date and palm neera.
101	2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name
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
103	2501	Salt, all types
104	2716 00 00	Electrical energy
105	2835	Di calcium phosphate (OCP) 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 (other than put up in unit containers and bearing a 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
115	4802 /4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government 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
120	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121	4903	Childrens picture, drawing or coloring books
122	4905	Maps and hydro graphic or similar charts of all kinds, including atlases, wall maps, 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)
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.
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
148	Any Chapter	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; (v) Vibhuti sold by religious institutions; (vi) Unbranded honey; (vii) Wick for diya; (viii) Roll; (ix) Kalava (Raksha sutra); (x) Chandan tika.
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 the case may be, to the lottery distributor or selling agent reappointed by the State Government, Union Territory or local authority, as the case maybe.

Explanation.- For the purposes of the above list/Schedule :-

The phrase unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
The phrase registered brand name means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.
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).
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.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F.No.354/117/2017-TRU]

(Mohit Tewari)
Under Secretary to the Government of India

StudyCafe Membership

Join StudyCafe Membership. For More details about Membership Click Join Membership Button

Join Membership

In case of any Doubt regarding Membership you can mail us at [email protected]

Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"

Tags: CGST NOTIFICATIONS, CGST RATE NOTIFICATIONS, GST, GST NOTIFICATIONS

Author Bio

Name: Ankita Khetan

Designation:

Company:

Location: ,

Total Posts: 767

My Recent Articles

ICAI announcement for CA Final Students issued on 7th May 2018 Intra State E way bill to be roll out in Assam from May 16, 2018 Press release for incentive for digital payments & change in GST Rate Changes in shareholding pattern of GSTN – Press release dated 4th May 2018 Press Release issued by CBIC for Simplified GST Return System in 27th GST Council meeting View All Posts