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List of Exempted Goods under GST with HSN Code

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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
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 Children’s 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.

(* 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.

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31 Comments

  4. Satish Pradhan says:

    HSN Code 99844 ( News Agency Services) is exempted from GST or Not? May I get the Notification or Exemption Order No?

      Reply
  5. Siju Varghese says:

    what are the HSN Code for Petrol & Diesel,
    filing of annual return GSTR 9, how to enter HSN wise details of inward & outward supply for Petrol & Diesel. is this mandatory?

      Reply
  8. nadsadhna says:

    Hello
    Need Guidance regarding HSN 92 Indigenous musical instruments category.
    I export Indigenous handmade musical instruments which are tax free. the HSN is 92.
    But I need 8 digit HSN code to export through DHL express. which HSN code can I use for it which are nontaxable?
    looking forward
    regards
    ps- when I use 92000000, it is not accepted

      Reply
  15. Pratap says:

    I would like to know, whether Goods used by Handicapped individuals like tricycles, battery operated motorbikes, laptops for blind students etc

      Reply
  17. chandran says:

    services & supply to pure government can be given exemption from GST ambit since collection from the Government and same is remitted to Government is nullified, no revenue to Government as a whole.Local Body and Government Agency may be under GST ambit.

      Reply
  19. krishna says:

    In mixed supply of two goods ,one is exempt and another goods fall in 18 percent category. Whether full amount should be taxed @18%. Or it can be said one is exempt so there is no rate to choose which one is highest .

      Reply
  23. rajivmangrulkar says:

    Following issues under gstin need review/clarity:-

    01. INVOICES UNDER PRE-GST ERA UNDER CENTRAL EXCISE ACT AND VAT ACT VIZ: EXCISE INVOICE AND TAX INVOICE WERE HAVING AUTHROISATION SYSTEM UNDER RULE OF THE LAW. IN GST ERA INVOICES RAISING IN THE PORTAL BY ANY DEALER IS FAILING THE SANCTITY AND ACCOUNTABILITY AND COULD LEAD TO MANIPULATIONS AND FRAUDS/INTENTIONAL ERRORS. ALSO DEALER RAISING INVOICES/DEBIT/CREDIT NOTES FOR RETURN OF PRODUCTS REQUIRING SALE UNDER OTHER ACTS LIKE MINING AND INFLAMMABLE /PETROLEUM PRODUCTS/HAZARDOUS ITEMS ACTS NEED REVIEW SINCE DEALER DOES NOT HAVE LICENCE AND BUSINESS MOA/AOA DOES NOT PERMIT HIM UNDER COMPANIES ACT TO RAISING INVOICES FOR SUCH PRODUCTS. ALSO

    02. INVOICES RAISING BY THE DEALER UNDER GST FOR UN REGISTERED DEALER PURCHASES ABOVE RS.5000 PER DAY UNDER RCM IS DISCOURAGING TO THE RURAL/REMOTE INFRASTRUCTURE/CONSTRUCTION INDUSTRY WHERE LABOUR CONTRACT WORKS ARE MAJOR SOURCE OF LIVELY HOOD TO VILLAGERS WHO ARE NOT TECHNO SAVVY TO UPLOAD INVOICES AGAINST INWARD /OUTWARD SUPPLIES.

    03. PROCESS OF CLAIMING INPUT CREDIT IS CUMBERSOME AND TOO MUCH OF DOCUMENTATION REQUIRED ALONG WITH LIASONING WITH THE SUPPLIERS TO ENSURE THEY UPLOAD AND CONFIRM THE INPUT CREDIT TO ENSURE MIS MATCHES OF INPUT DOES NOT ARISE. THE TIME LIMITS AND DISPUTES CAN ARISE BETWEEN THE PARTIES WHICH CAN AFFECT THE BUSINESS/ECONOMY OF DEMAND AND SUPPLY.

    04. LINKAGES OF ITEMS RATES AND HSN CODES WITH PRE GST ITEM CODES AND DESCRIPTIONS UNDER VAT/EXCISE LAWS NEED TO BE PUBLISHED AND PROVIDED TO THE PUBLIC. ALSO IT IS NOT CLEAR WHETHER GOVT DEPT’ ARE GST READY TO CATER TO GOVT PROJECTS AND GOVT SUPPLIES WHERE PUBLIC/GOVT AND PRIVATE PARTNERSHIP IS INVOLVED. IT LEADS TO CONTENTIOUS ISSUES. ALSO GOVT PAYMENTS FOR MONTH WISE BILLS IS ERATIC HENCE WHOLE INPUT CREDITS AND PAYMENTS OF GST DUES ON DUE DATES WILL ABNORMALLY DELAY DUE TO CASH FLOW PROBLEMS FOR THE PRIVATE DEALER DEALING WITH GOVT CONTRACTS/SUPPLIES.

    05. HSD AND LABOUR WERE OUTSIDE SCOPE OF VAT AND EXCISE/SERVICE TAX/WCT UNDER THE PRE-GST ERA FOR GOVT PROJECTS UNDER ROAD AND IRRIGATION PUBLIC WORKS. THE OUTPUT TAX @18% IS PROHIBITIVE DUE TO LONG GESTATION PERIODS OF WORKING CAPITAL CYCLE OF THESE INFRASTRUCTURE/CONSTRUCTION INDUSTRY.

    THERE IS SERIOUS NEED TO ADDRESS THE LOOPHOLES IN THE SYSTEM AT THE EARLIEST BEFORE RETURNS FILINGS UNDER GST STARTS TO AVOID CONFUSION AND ENCOURAGE BUSINESS GROWTH AND ECONOMY FOR GOOD START. MERA BHARAT MAHAN- BHARAT MATA KI JAI.

    RAJU MANGRULKAR
    HYDERABAD

      Reply
  24. Ramakrishnaiah says:

    What is the GST rate for Flex printing & HSN code thereof?
    Is it sale of good or Service, if service what is the SAC and GST rate?

      Reply
  25. Rajesh Kumar Joshi says:

    WHAT ARE THE DETAILED EXEMPTED CONSUMABLES FOR HOSPITALS AND HEALTHCARE SERVICES. UP TO WHAT EXTENT THE HOUSEKEEPING AND REPAIR & MAINTENANCE SERVICES ARE EXEMPTED IN HOSPITALS

      Reply
  28. HOTEL ORFIL says:

    SR.no. 21 Fish fillet comes under 5% GST, as well your earlier point mentioned in Sr. no 20 contradicts with the Sr. no. 21

      Reply
  29. mlpotnis says:

    1.THE COMMISSION CHARGED BY AN SCA ON THE VALUE GOODS SOLD BY HIM OF AGRICULTURIST PRINCIPAL IN APMC IS TO ADDED TO THE VALUE OF SUPPLY BY HIM OR NOT IN THE LIGHT OF THE FACT THAT SUCH COMMISSION IS EXEMPT AS PER ARTICLE 4(VII) OF EXEMPTIONS OF SERVICES FROM GST.

    2.IN THE LIGHT OF THE EXEMPTION OF TRANSPORT OF AGRICULTURAL PRODUCE , RICE WHEAT FLOUR ETC ETC (ARTICLE 76(a) TO (h) OF EXEMPTIONS OF SERVICES FROM GST , WHETHER THE EXEMPTION CAN BE EXTENDED TO THE SERVICE PROVIDED OF TRANSPORT OF SAME GOODS TO ASSESSEES OR COMPANIES AFTER PACKING AND SOLD AS BRANDED GOODS.

    Please give your opinion.

      Reply
  30. Madhu Goyanka says:

    What is GST rate on cotton seed oil cake expeller variety. Will it fall under cattle feed as same is used AS cattle feed.

      Reply

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