GST Exemption List 2023: Exempted supply of Goods means NIL rated goods or wholly exempted goods and it also includes non-taxable supply of goods.
What is exempt supply?
Following three types of supplies are covered under exempted supply:
- Supplies that have a ‘NIL’ rate of tax;
- Supplies that are wholly exempted from GST Law;
- Supplies that are not taxable under GST Law i.e. alcoholic liquor for human consumption.
No GST payable for the above three types of supplies i.e. exempted supply. Further, in GST law ‘NIL’ rated Goods does not mean 0% i.e. zero rated goods.
What is Zero rated Supply of Goods?
Actually, zero rated supply of goods means any of the following supplies of goods:
- (a) export of goods; or
- (b) supply of goods to a Special Economic Zone developer (SEZ) or a SEZ unit.
Therefore, export is not treated as supplies taxable at ‘NIL’ rate of tax.
The refund of unutilised ITC shall be allowed for zero rated supplies. Did you know? The refund of input tax credit shall also be granted for ITC availed in respect of inputs received for export of goods.
NIL rated Goods under GST – GST Exemption List
Read section 6(1) of the IGST Act 2017 and Notification No. 2/2017-Integrated Tax (Rate), G.S.R. 667(E) dated 28th June 2017 and last amended vide Notification No. 19/2021-Integrated Tax (Rate), G.S.R. 896(E) dated 28th December 2021.
Go through the provisions of section 11(1) of the CGST Act 2017 and Notification No. 2/2017-Central Tax (Rate), G.S.R. 674(E) dated 28th June 2017 and last amended vide Notification No. 19/2021-Central Tax (Rate), G.S.R. 895(E) dated 28th December 2021.
The CG has exempted the following goods from the whole of the Union territory tax as leviable thereon under section 7 of the UTGST Act, 2017 by exercising the powers conferred by section 8(1) of the UTGST Act 2017 vide Notification No. 2/2017-Union Territory Tax (Rate), G.S.R. 711(E) dated 28th June 2017 and last amended vide Notification No. 19/2021-Union Territory Tax (Rate), G.S.R. 897(E) dated 30th December 2021.
The Central Government has exempted the following inter-State and/ or intra-State supplies of goods:
IGST/ CGST/ SGST/ UTGST Tax Exemption Schedule:
GST Exemption List 2022 for HSN Code 0101 to 2201
| HSN Code | Description of Goods |
|---|---|
| 0101 | Live asses, mules and hinnies |
| 0102 | Live bovine animals |
| 0103 | Live swine |
| 0104 | Live sheep and goats |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. |
| 0106 | Other live animal such as Mammals, Birds, Insects |
| 0201 | Meat of bovine animals, fresh and chilled. |
| 0203, 0204, 0205, 0206, 0207, 0208, 0209 | All goods, fresh or chilled |
| 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] |
| 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%] |
| 0301 | Live fish. |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 |
| 0304, 0306, 0307, 0308 | All goods, fresh or chilled |
| 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] |
| 0401 | 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 |
| 0403 | Curd; Lassi; Butter milk |
| 0406 | Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]; |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked |
| 0409 | Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair |
| 0504 | All goods, fresh or chilled |
| 0504 | All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] |
| 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 |
| 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. |
| 0511 | Semen including frozen semen |
| 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| 0701 | Potatoes, fresh or chilled. |
| 0702 | Tomatoes, fresh or chilled. |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. |
| 0707 | Cucumbers and gherkins, fresh or chilled. |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. |
| 0709 | Other vegetables, fresh or chilled. |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption [Substituted w.e.f. 01.01.2022 vide Notification No. 19/2021-Integrated Tax (Rate), G.S.R. 896(E) dated 28.12.2021.] |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. |
| 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 other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] |
| 08 | Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] |
| 0801 | Coconuts, fresh or dried, whether or not shelled or peeled |
| 0801 | Brazil nuts, fresh, whether or not shelled or peeled |
| 0802 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled [Substituted w.e.f. 01.01.2022 vide Notification No. 19/2021-Integrated Tax (Rate), G.S.R. 896(E) dated 28.12.2021.] |
| 0803 | Bananas, including plantains, fresh or dried |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. |
| 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. |
| 0806 | Grapes, fresh |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh. |
| 0808 | Apples, pears and quinces, fresh. |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. |
| 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. |
| 0813 | Tamarind dried |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh. |
| 9 | All goods of seed quality |
| 0901 | Coffee beans, not roasted |
| 0902 | Unprocessed green leaves of tea |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] |
| 0910 11 10 | Fresh ginger, other than in processed form |
| 0910 30 10 | Fresh turmeric, other than in processed form |
| 1001 | Wheat and meslin [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1002 | Rye [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1003 | Barley [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1004 | Oats [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1005 | Maize (corn) [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1006 | Rice [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1007 | Grain sorghum [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1101 | Wheat or meslin flour [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]. |
| 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1103 | Cereal groats, meal and pellets [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1104 | Cereal grains hulled |
| 1105 | Flour, powder, flakes, granules or pellets of potatoes [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 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,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
| 1106 10 10 | Guar meal |
| 12 | All goods of seed quality |
| 1201 | Soya beans, whether or not broken, of seed quality. |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. |
| 1204 | Linseed, whether or not broken, of seed quality. |
| 1205 | Rape or colza seeds, whether or not broken, of seed quality. |
| 1206 | Sunflower seeds, whether or not broken, of seed quality. |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. |
| 1209 | Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing [Substituted w.e.f. 01.10.2021 vide Notification No. 9/2021-Integrated Tax (Rate), G.S.R. 699(E) dated 30-Sep-2021.] |
| 1210 | Hop cones, fresh. |
| 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets |
| 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. |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets |
| 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. |
| 1301 | Lac and Shellac |
| 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass |
| 1404 90 40 | Betel leaves |
| 1404 90 60 | coconut shell, unworked |
| 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar |
| 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 |
| 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread |
| 2009 89 90 | Tender coconut water other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] [Inserted w.e.f. 01.01.2022 vide Notification No. 19/2021-Integrated Tax (Rate), G.S.R. 896(E) dated 28.12.2021.] |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. |
| 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de- mineralized and water sold in sealed container] |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera |