Goods Exempted Under GST

While some goods attract 5% GST, some others attract 12%, 18%, 28%. Some goods, however, are exempt from GST. All products under GST are listed under the Harmonised System of Nomenclature, or HSN code. Each of the products has a HSN code number to ensure that the invoicing practices of GST are in sync with global standards of product nomenclature. The following is a list of goods exempted under GST and the HSN chapter under which they are covered:

Chapter 1: Live Animals

All goods other than live horses

0101: Live asses, hinnies and mules

0102: Live bovine animals

0103: Live swine

0104: Live goats and sheep

0105: Live poultry, like fowls of the species Gallus domesticus, geese, ducks, guinea fowls and turkeys

0106: Other live animals like birds, mammals, insects

Chapter 2: Meat and Edible Meat Offal

All goods other than in frozen state and stored in unit containers

0201: Meat of bovine animals, chilled or fresh

0203: Meat of swine, chilled or fresh

0204 Meat of goats or sheep, chilled or fresh

0205: Meat of horses, mules, asses, or hinnies, chilled or fresh

0206: Edible offal of bovine animals, goats, swine, asses, sheep, horses, hinnies or mules, chilled or fresh

0207: Meat and edible offal, of the poultry of heading HSN code number 0105, chilled or fresh

0208: Other meat and edible meat offal, chilled or fresh

0209: Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, chilled or fresh

Chapter 3: Dairy Produce, Natural Honey, Bird’s Eggs, Edible Products of Animal Origin, Not Specified Elsewhere

Fish, molluscs, crustaceans and other aquatic invertebrates (prawn / shrimp seeds / fish seeds, whether or not processed, cured or in frozen state, and all goods, other than processed, cured or in frozen state

0301: Live fish

0302: Fish, chilled or fresh, not inclusive of fish fillets and other fish meat of heading HSN code number 0304

0304: Fish fillets and other fish meat, whether or not minced, chilled or fresh

0306: Crustaceans, whether in shell or not, live, chilled or fresh; crustaceans, in shell, cooked by steaming or by boiling in water, chilled

0307: Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled

0308: Aquatic invertebrates other than crustaceans and molluscs, live, chilled or fresh

Chapter 4: Dairy Produce, Natural Honey, Bird’s Eggs, Edible Products of Animal Origin, Not Specified Elsewhere

0401: Fresh milk and pasteurised milk, inclusive of separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, not including Ultra High Temperature (UHT) milk

0403: Curd, lassi, butter milk

0407: Eggs Birds' eggs, in shell, fresh, preserved or cooked

0406: Chena or paneer, other than put up in unit containers and bearing a registered brand name

0409: Natural honey, other than put up in unit container and bearing a registered brand name

Chapter 5: Products of Animal Origin, Not Elsewhere Included or Specified

0501: Human hair, unworked, whether or not washed or scoured; waste of human hair

0511: Semen inclusive of frozen semen

Chapter 6: Live Trees and Other Plants, Roots, Bulbs, etc.; Ornamental Foliage and Cut Flowers

All goods under this chapter

Chapter 7: Edible Vegetables, Roots and Tubers

Fresh vegetables, roots and tubers other than those in frozen or preserved state

0701: Potatoes, chilled or fresh

0702: Tomatoes, chilled or fresh

0703: Onions, garlic, shallots, leeks and other alliaceous vegetables, chilled or fresh

0704: Cabbages, kale, kohlrabi, cauliflowers and similar edible brassicas, chilled or fresh

0705: Lettuce (Lactuca sativa) and chicory (Cichorium spp.), chilled or fresh

0706: Turnips, salsify, carrots, salad beetroot, radishes, celeriac and similar edible roots, chilled or fresh

0707: Gherkins and cucumbers, chilled or fresh

0708: Leguminous vegetables, unshelled or shelled, chilled or fresh

0709: Other vegetables, chilled or fresh

0712: Dried vegetables, sliced, broken, cut, whole or in powder, but not further prepared

0713: Dried leguminous vegetables, shelled, whether or not split or skinned, apart from those stored in unit container and having a registered brand name

0714: Salep, manioc, Jerusalem Artichokes, arrowroot, sweet potatoes and similar tubers and roots with high insulin or starch content, chilled or fresh; sago pith0

Chapter 8: Edible Fruit and Nuts; Peel of Citrus Fruit or Melons

Fresh fruits other than in frozen state or preserved

0801: Coconuts, dried or fresh, whether or not peeled or shelled

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

0803: Bananas, inclusive of plantains, fresh or dried

0804: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

0805: Citrus fruit, like, mandarins, oranges, inclusive of satsumas and tangerines; wilkings, clementines and similar citrus hybrids, grapefruit, inclusive of lemons, pomelos, (citrus limonum, citrus limon) and limes (citrus latofolia, citrus aurantifolia), fresh

0806: Grapes, fresh

0807: Melons (inclusive of watermelons) and papaws (papayas), fresh

0808: Apples, quinces and pears, fresh

0809: Apricots, peaches, cherries (inclusive of nectarines), sloes and plums, fresh

0810: Other fruit such as mulberries, strawberries, blackberries, raspberries and loganberries, red, black or white currants and cranberries, gooseberries, bilberries and other fruits of the genus vaccinium, durians, kiwi fruit, pomegranates, persimmons, sapota (chico), tamarind, custard-apple (ata), litchi, bore, fresh

0814: Peel of citrus fruit or melons (inclusive of watermelons), fresh

Chapter 9: Coffee, tea, mate and spices

All goods of seed quality

0901: Coffee beans, not roasted

0902: Unprocessed green leaves of tea

0910: Fresh ginger and fresh turmeric, other than in processed form

Chapter 10: Cereals

All goods, other than those put up in unit container and bearing a registered brand name

1001: Wheat and meslin

1002: Rye

1003: Barley

1004: Oats

1005: Maize (corn)

1006: Rice

1007: Grain sorghum

1008: Buckwheat, canary and millet seed; other cereals such as jawar, bajra, ragi

Chapter 11: Products of Milling Industry; Starches; Wheat Gluten; Malt; Inulin

1101, 1102, 1105, 1106 (Flour): Aata, maida, besan etc., apart from those stored in unit container and having a registered brand name

1101: Wheat or meslin flour

1102: Cereal flours other than of wheat or meslin i.e. rye flour, maize (corn) flour, etc.

1103: Cereal groats, meal and pellets, apart from those stored in unit container and having a registered brand name

1105: Flour of potatoes

1106: Flour of the dried leguminous vegetables of heading HSN code number 0713 (pulses), of sago or of roots or tubers of heading HSN code number 0714 or of the products of Chapter 8 i.e. of mango flour, tamarind, singoda, etc.

Chapter 12: Oil Seeds and Oleaginous Fruits, Fruits and Seeds; Straw and Fodder; Medicinal or Industrial Plants; Miscellaneous Grains

All goods of seed quality

1201: Soya beans, whether or not broken

1202: Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken

1204: Linseed, whether or not broken

1205: Rape or colza seeds, whether or not broken

1206: Sunflower seeds, whether or not broken

1207: Other oil seeds and oleaginous fruits (i.e. palm nuts and kernels, castor oil seeds, cotton seeds, sesamum seeds, saffower (Carthamus tinctorius) seeds, mustard seeds, melon seeds, ajams, mango kernel, poppy seeds, Niger seed, kokam, whether or not broken.

1209: Seeds, fruit and spores, of a kind used for sowing

1210: Hop cones, fresh

1211: Plants and parts of plants (inclusive of seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, chilled or fresh

1212: Locust beans, seaweeds and other algae, sugar beet and sugar cane, chilled or fresh

1213: Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

1214: Swedes, fodder roots, mangolds, hay, clover, forage kale, lucerne (alfalfa), lupines, sainfoin, vetches and similar forage products, whether or not in the form of pellets

Chapter 13: Lac, Resins, Gums and Other Vegetable Extracts and Saps

1301: Lac and shellac

Chapter 14: Vegetable Plaiting Materials; Vegetable Products, Not Elsewhere Included or Specified

1404: Betel leaves

Chapter 17: Sugar and Sugar Confectionery

1701: Cane jiggery

Chapter 19: Preparations of Cereals, Starch, Flour or Milk; Pastry cooks’ Products

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

1905: Pappad, by whatever name it is known, except when served for consumption, and bread (branded or otherwise), except when served for consumption and pizza bread

Chapter 21: Miscellaneous Edible Preparations

2106: Prasadam supplied by places of worship, such as temples, churches, dargahs, mosques, gurudwaras, etc.

Chapter 22: Beverages, Spirit and Vinegar

2201: Water, other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container

2201: Non-alcoholic Toddy, Neera

2202: Tender coconut water stored in unit container and having a registered brand name

Chapter 23: Residues and Waste from the Food Industries; Prepared Animal Fodder

2302, 2304, 2305, 2306, 2309: Aquatic feed, cattle feed and poultry feed, inclusive of straw, grass and hay, husk and supplement of pulses, additives and concentrates, wheat bran and de-oiled cake

Chapter 25: Salt; Sulphur; Stone and Earths; Plastering Materials, Cement and Lime

2501: Common salt, inclusive of iodized and other fortified salts, kala namak, sendha namak [rock salt]

Chapter 30: Pharmaceutical Products

3002: Human blood and its components

3006: All kinds of contraceptives

Chapter 31: Fertilizers

Organic manure, apart from that stored in unit containers and having a brand name

Chapter 33: Essential Oils and Resinoids Perfumery, Toilet or Cosmetic Preparations

3304: Kumkum, sindur, bindi, alta

Chapter 38: Miscellaneous Chemical Products

Municipal waste, clinical waste, sewage sludge

Chapter 39: Plastics and Articles Thereof

Plastic bangles

Chapter 40: Rubber and Articles Thereof

4014: Condoms and Contraceptives

Chapter 44: Wood and Articles Thereof, Wood Charcoal

4401: Fuel wood or firewood

4402: Wood charcoal, inclusive of nut or shell charcoal, whether or not agglomerated

Chapter 48: Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

4802, 4817: Judicial, non-judicial stamp papers, court fee stamps when sold by the Government Treasuries or vendors authorized by the Government, postal items, such as postcard, envelope, etc., sold by the Government, rupee notes when sold to the Reserve Bank of India & cheques, loose or in book form

Chapter 49: Printed Books, Newspapers, Pictures and Other Products of the Printing Industry, Typescripts, Manuscripts and Plans

4901: Printed books, inclusive of braille books

4902: Newspaper, periodicals and journals, whether or not illustrated or containing advertising material

4905: Maps and hydrographic or similar charts of all types, inclusive of atlases, globes, topographical plans and wall maps, printed

Chapter 50: Silk

5001: Silkworm laying, cocoon

5002: Raw silk

5003: Silk waste

Chapter 51: Wool, Coarse or Fine Animal Hair, Horse Hair Yarn and Woven Fabric

5101: Wool, not combed or carded

5102: Coarse or fine animal hair, not combed or carded

5103: Waste of wool or of coarse or fine animal hair

Chapter 52: Cotton

Khadi yarn, Gandhi topi

Chapter 53: Other Vegetable Textile Fibres; Paper Yarn, Woven Fabrics of Paper Yarns

5303: Jute fibres, processed or raw but not spun

5305: Coconut, coir fibre

Chapter 63: Other Made Up Textile Articles, Sets, Worn Textile Articles and Worn Clothing; Rags

Indian National Flag

Chapter 69: Ceramic Products

6912: Clay lamps and earthen pots

Chapter 70: Glass and Glassware

7018: Bangles, apart from those made from precious metals

Chapter 82: Tools, Cutlery, Forks and Spoons of Base Metal, Implements; Parts Thereof of Base Metal

8201: Agricultural implements, animal-driven or manually-operated, and hand tools, like shovels, hoes, spades, picks, mattocks, rakes and forks; bill hooks, axes and similar hewing tools; pruners and secateurs of any type; timber wedges, scythes, hay knives, sickles, hedge shears, and other tools of a kind used in forestry, agriculture or horticulture

Chapter 84: Boilers, Nuclear Reactors, Machinery and Mechanical Appliances; Parts Thereof


Chapter 88: Aircraft; Spacecraft and Parts Thereof

8802: Spacecraft, inclusive of satellites and suborbital and spacecraft launch vehicles

8803: Parts of Goods of Heading HSN Code Number 8801

Chapter 90: Photographic, Cinematographic, Optical, Checking, Measuring, Precision, Surgical or Medical Apparatus and Instruments; Parts and Accessories Thereof

9021: Hearing Aids

Chapter 92: Musical Instruments; Accessories and Parts of Such Articles

Indigenous handmade musical instruments

Chapter 96: Miscellaneous Manufactured Articles

9609: Slate pencils and chalk sticks

9610: Slates

All of the aforementioned goods are exempt from GST.

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