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List of GST exempted category in India

Understanding whether the GST would apply to a product or service is crucial before entering any business or selling any goods or services. It’s important to understand whether or not the item is GST-exempted. In order to determine its GST taxability check the complete updated list of goods below. 

The GST exemptions have been precisely specified because of the widening range of taxable supplies under the GST. Understanding the implications of an item being exempt is just as important as being familiar with the exemption list.

 

GST Exempted Category Explained

It is crucial to clearly define the different terminology under GST, such as Nil Rated, Exempt, Zero-rated, and Non-GST Supplies because what is currently nil-rated today can be subject to a higher tax rate tomorrow.

 

The GST has a few exemptions where certain goods and services are excluded from taxation, much like all other taxes. The list of exemptions under the Goods and Services Tax is as follows:

 

What is GST exempted category?

A lesser-known fact is that not all items sold in the market are subject to the GST. There is a long list of goods that are priced without GST.

There are two distinct product categories in terms of taxation: GST levied and GST exempt. This may be new to most of you. Items that are subject to GST are known as GST levied products, whereas those that are excluded from taxation are known as GST-exempted products. 

 

Some products are subject to GST at rates of 5%, 12%, 18%, and 28%. Leaving these GST slabs, all other goods  fall within the GST exemption list and are referred to as “exempt supplies.” Exempt supply is described as the supply of any goods or services, or both, that is subject to a zero percent tax rate or is completely tax-exempt. This also covers non-taxable products supplied.

 

Complete list of GST and HSN Code for all Products and Services

 

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Below is the complete list of all the goods which are exempted under GST. GST is not applicable to these categories of goods. The goods marked in bold letters can be preferred by online sellers to start selling without GST on various marketplaces or their own websites.

 

List of Exempted Goods under GST with HSN Code

S. No.

 Chapter or Heading or Sub-heading or Tariff item Description of Goods
1 101 Live asses, mules and hinnies
2 102 Live bovine animals
3 103 Live swine
4 104 Live sheep and goats
5 105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6 106 Other live animal such as Mammals, Birds, Insects
7 201 Meat of bovine animals, fresh and chilled.
8 202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9 203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10 204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11 205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12 206 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]
13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15 209 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]
16 209 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]
17 210 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 2.5%]
19 301 Live fish.
20 302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21 304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22 306 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.
23 307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24 308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25 401 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
26 403 Curd; Lassi; Butter milk
27 406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28 407 Birds’ eggs, in shell, fresh, preserved or cooked
29 409 Natural honey, other than put up in unit container and bearing a registered brand name
30 501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31 506 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.
33 511 Semen including frozen semen
34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35 701 Potatoes, fresh or chilled.
36 702 Tomatoes, fresh or chilled.
37 703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38 704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39 705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40 706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41 707 Cucumbers and gherkins, fresh or chilled.
42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43 709 Other vegetables, fresh or chilled.
44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45 713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46 714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47 801 Coconuts, fresh or dried, whether or not shelled or peeled
48 801 Brazil nuts, fresh, whether or not shelled or peeled
49 802 Other nuts, 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
50 803 Bananas, including plantains, fresh or dried
51 804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52 805 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.
53 806 Grapes, fresh
54 807 Melons (including watermelons) and papaws (papayas), fresh.
55 808 Apples, pears and quinces, fresh.
56 809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57 810 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.
58 814 Peel of citrus fruit or melons (including watermelons), fresh.
59 9 All goods of seed quality
60 901 Coffee beans, not roasted
61 902 Unprocessed green leaves of tea
62 909 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 shelle 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, Saffower (Carthamustinctorius) 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, mangolds, 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
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
97 1905 Bread (branded or otherwise), except pizza bread
98 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99 2201 Non-alcoholic Toddy, Neera including date and palm neera
100 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
101 2302, 2304, Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
2305, 2306,
2308, 2309
102 2501 Salt, all types
103 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104 3002 Human Blood and its components
105 3006 All types of contraceptives
106 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108 3825 Municipal waste, sewage sludge, clinical waste
109 3926 Plastic bangles
110 4014 Condoms and contraceptives
111 4401 Firewood or fuel wood
112 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116 4907 Cheques, lose or in book form
117 4901 Printed books, including Braille books
118 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119 4903 Children’s picture, drawing or colouring books
120 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121 5001 Silkworm laying, cocoon
122 5002 Raw silk
123 5003 Silk waste
124 5101 Wool, not carded or combed
125 5102 Fine or coarse animal hair, not carded or combed
126 5103 Waste of wool or of fine or coarse animal hair
127 52 Gandhi Topi
128 52 Khadi yarn
129 5303 Jute fibres, raw or processed but not spun
130 5305 Coconut, coir fibre
131 63 Indian National Flag
132 6703 Human hair, dressed, thinned, bleached or otherwise worked
133 6912 00 40 Earthen pot and clay lamps
134 7018 Glass bangles (except those made from precious metals)
135 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.
136 8445 Amber charkha
137 8446 Handloom [weaving machinery]
138 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139 8803 Parts of goods of heading 8801
140 9021 Hearing aids
141 92 Indigenous handmade musical instruments
142 9603 Muddhas made of sarkanda and phool bahari jhadoo
143 9609 Slate pencils and chalk sticks
144 9610 00 00 Slates
145 9803 Passenger baggage
146 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) Chandantika
147   Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
148   Kerosene oil sold under PDS
149   Postal baggage transported by Department of Posts
150   Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151   Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
152   Currency
153   Used personal and household effects
154   Coral, unworked (0508) and worked coral (9601);

GST Exemption List 2023. Exempted supply of Goods means NIL-rated goods or wholly exempted goods and it also includes the non-taxable supply of goods.

 

What is NIL-rated Goods under GST?

Businesses or Individuals who work in the industry of supplying necessity items are free from GST.  Following are a few of them:

Almost all naturally occurring foods, including wheat, rice, bread, cereals, milk, curd, vegetables, eggs, fish, meat, and salt, among others. 

Coloring and sketching books for kids
Bindis bangles, sindoor, etc.

All local and sleeper classes on the train
Education and health (excluding medicines)
Hotels and lodges with daily room rates of less than Rs 1,000

 

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What are Non-Taxable/ Non-GST Supplies?

The following items are not covered by the GST:

✅Alcohol for human consumption
✅Electricity
✅Crude Oil and Gasoline, Petrol
✅Natural Gas
✅High-speed diesel
✅Aviation turbine fuel

 

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What kind of activities are neither Goods or Service?

  • Duties of people holding any Constitutional Post
  • The service provided by an employee
  • The act of selling a building or land
  • Actionable claims (other than betting, lottery, and gambling)
  • Funeral Services

 

References: http://www.msmedinewdelhi.gov.in/PDF2017-18/GST/List%20of%20Exempted%20Goods%20under%20GST%20with%20HSN%20Code.pdf

 

Let us know your feedback on this article “List of GST exempted category in India” in the comments below 👇

 

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Sunil Kumar Sah @DigitalSunilSah 

Sunil is an E-commerce Seller, Blogger, YouTuber and Digital Marketer. He is a digital enthusiast and passionate about Online Selling. He loves sharing his knowledge and experiences on eCommerce in this blog and on his Hindi YouTube Channel “Ecommerce with Sunil” and the English Channel “Ecomsprint“

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