The Central Government has exempted the following inter-State and/ or intra-State supplies of goods as amended till January 1, 2022:
GST Exemption List 2022 for HSN Code 2301 to Any Chapter
| HSN Code | Description of Goods |
|---|---|
| 2301,2302, 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 [other than rice-bran] |
| 2306 | De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 |
| 2306 | Cotton seed oil cake |
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water |
| 26 | Uranium Ore Concentrate |
| 2716 00 00 | Electrical energy |
| 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002 |
| 3002 | Human Blood and its components |
| 3006 | All types of contraceptives |
| 3101 | All goods and organic manure [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] |
| 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta |
| 3825 | Municipal waste, sewage sludge, clinical waste |
| 3926 | Plastic bangles |
| 4014 | Condoms and contraceptives |
| 4401 | Firewood or fuel wood |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
| 44 or 68 | Deities made of stone, marble or wood |
| 46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope |
| 46 | Plates and cups made up of all kinds of leaves/ flowers/bark |
| 4802/4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government |
| 4817/4907 | Postal items, like envelope, Post card etc., sold by Government |
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India |
| 4907 | Cheques, lose or in book form |
| 4901 | Printed books, including Braille books |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material |
| 4903 | Children’s picture, drawing or colouring books |
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
| 4907 | Duty Credit Scrips |
| 5001 | Silkworm laying, cocoon |
| 5002 | Raw silk |
| 5003 | Silk waste |
| 5101 | Wool, not carded or combed |
| 5102 | Fine or coarse animal hair, not carded or combed |
| 5103 | Waste of wool or of fine or coarse animal hair |
| 52 | Gandhi Topi |
| 52 | Khadi yarn |
| 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets |
| 5303 | Jute fibres, raw or processed but not spun |
| 5305 | Coconut, coir fibre |
| 53 | Coir pith compost 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] |
| 63 | Indian National Flag |
| 6703 | Human hair, dressed, thinned, bleached or otherwise worked |
| 6912 00 40 | Earthen pot and clay lamps |
| 69 | Idols made of clay |
| 7018 | Glass bangles (except those made from precious metals) |
| 7117 | Bangles of lac/ shellac |
| 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 other than ghamella. |
| 8445 | Charkha for hand spinning of yarns, including amber charkha |
| 8446 | Handloom [weaving machinery] |
| 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
| 8807 | Parts of goods of heading 8801 |
| 9021 | Hearing aids |
| 92 | Indigenous handmade musical instruments as listed in ANNEXURE II |
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
| 9609 | Slate pencils and chalk sticks |
| 9610 00 00 | Slates |
| 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons |
| 9803 | Passenger baggage |
| Any chapter | Puja samagri namely, – (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika |
| – | 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 case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. |
| Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants | |
| Any chapter | Parts for manufacture of hearing aids |
| Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) |
| Any chapter | Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause |
The above is the complete GST exemption list i.e. you are not required to pay GST on supply of such goods.
Explanation: For the purposes of this Schedule, –
(i) 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 pre-determined quantity or number, which is indicated on such package.
(ii)(a) The phrase “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.
(b) The phrase “registered brand name” means, –
- (A) a brand registered as on or after the 15th May, 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
- (B) a brand registered as on or after the 15th May, 2017 under the Copy right Act, 1957(14 of 1957);
- (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.
(iii) “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).
(iv) 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.
(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
- (a) set up by an Act of Parliament or State Legislature; or
- (b) established by any Government,
with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.
ANNEXURE-I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
ANNEXURE-II
List of indigenous handmade musical instruments
- Bulbul Tarang
- Dotar, Dotora, or Dotara
- Ektara
- Getchu Vadyam or Jhallari
- Gopichand or Gopiyantra or Khamak
- Gottuvadhyam or Chitravina
- Katho
- Sarod
- Sitar
- Surbahar
- Surshringar
- Swarabat
- Swarmandal
- Tambura
- Tumbi
- Tuntuna
- Magadi Veena
- Hansaveena
- Mohan Veena
- Nakula Veena
- Nanduni
- Rudra Veena
- Saraswati Veena
- Vichitra Veena
- Yazh
- Ranjan Veena
- Triveni Veena
- Chikara
- Dilruba
- Ektara violin
- Esraj
- Kamaicha
- Mayuri Vina or Taus
- Onavillu
- Behala(violin type)
- Pena or Bana
- Pulluvan veena – one stringed violin
- Ravanahatha
- Folk Sarangi
- Classical Sarangi
- Sarinda
- Tar Shehnai
- Gethu or Jhallari
- Gubguba or Jamuku – Percussion string instrument
- Pulluvan kutam
- Santoor – Hammered chord box
- Pepa
- Pungi or Been
- Indian Harmonium: Double reed
- Kuzhal
- Nadaswaram
- Shehnai
- Sundari
- Tangmuri
- Alghoza – double flute
- Bansuri
- Venu (Carnatic flute) Pullanguzhal
- Mashak
- Titti
- Sruti upanga
- Gogona
- Morsing
- Shruti box
- Harmonium (hand-pumped)
- Ekkalam
- Karnal
- Ramsinga
- Kahal
- Nagphani
- Turi
- Dhad
- Damru
- Dimadi
- Dhol
- Dholak
- Dholki
- Duggi
- Ghat singhari or gada singari
- Ghumot
- Gummeta
- Kanjira
- Khol
- Kinpar and Dhopar (tribal drums)
- Maddale
- Maram
- Mizhavu
- Mridangam
- Pakhavaj
- Pakhavaj jori – Sikh instrument similar to tabla
- Panchamukha vadyam
- Pung
- Shuddha madalam or Maddalam
- Tabala / tabl / chameli – goblet drum
- Tabla
- Tabla tarang – set of tablas
- Tamte
- Thanthi Panai
- Thimila
- Tumbak, tumbaknari, tumbaknaer
- Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
- Kanjira – small frame drum with one jingle
- Kansi – small without jingles
- Patayani thappu – medium frame drum played with hands
- Chenda
- Dollu
- Dhak
- Dhol
- Dholi
- Idakka
- Thavil
- Udukai
- Chande
- Nagara – pair of kettledrums
- Pambai – unit of two cylindrical drums
- Parai thappu, halgi – frame drum played with two sticks
- Sambal
- Stick daff or stick duff – daff in a stand played with sticks
- Tamak’
- Tasha – type of kettledrum
- Urumee
- JaltarangChimpta – fire tong with brass jingles
- Chengila – metal disc
- Elathalam
- Geger – brass vessel
- Ghatam and Matkam (Earthenware pot drum)
- Ghungroo
- Khartal or Chiplya
- Manjeera or jhanj or taal
- Nut – clay pot
- Sankarjang – lithophone
- Thali – metal plate
- Thattukazhi mannai
- Kanch tarang, a type of glass harp
- Kashtha tarang, a type of xylophone.