List of Goods & Services Exempt Under GST

Types of Exemption in GST

The following are the types of GST exemptions applicable:

1. Conditional: Some exemptions are applicable on certain conditions, such as services by clubs, hotels, etc., that comes with accommodation unit less than Rs.1000 per day are exempted from GST.
2. Partial: if the aggregate value of a supply does not exceed Rs.5000 per day, then any Unregistered persons supplying goods to a registered individual within state can avail themselves of partial tax exemptions under reverse charge.

1. Absolute: Services that are exempted from GST without any conditions, such as service by RBI.

What is an exempt supply under GST?

The following is the list of supplies that are exempted under GST:

1. Under CGST or SGST, partial or whole exemption on supplies
2. Supplies taxed at nil or 0% tax rate 
3. Under Section 2(78), supplies are exempted from GST

Note: The input tax credit to these supplies cannot be utilised

Here is the list of supplies and their corresponding meaning:

1. Zero-rated: The supplies are exported to the SEZ (Special Economic Zone) developers
2. Nil rated: Supplies such as salt that taxed at 0%
3. Non-GST: Not included under the purview of GST law, such as alcohol for human consumption

1. Exempt: Supplies, such as curd and fruit that are taxed yet do not attract GST

List of GST Exemptions

List of GST Exemptions on Goods

The below listed are examples of GST exempt goods:

List of GST Exemptions on Services

The below listed are examples of GST exempt agricultural services:

Detailed Explanation about List of GST Exemptions:

GST Exemption for Start-ups and Small Businesses

The following are the points to remember if individuals spiring to start a business and avail GST exemptions:

1. A quarterly filing system can be opted if income is below Rs.5 crore of a small business
2. Business recognised as a GST-exempt business if turnover is less than Rs.40 lakhs
3. Small business exempted from e-invoicing under GST and may also need to apply for e-invoicing mandatorily if turnover more than Rs.50 crore
4. If a business has an around Rs.1.5 crore of lower annual aggregate turnover, then they can avail composition scheme under GST and individual will pay tax at a fixed rate ranging between 1.00% to 6.00%.

GST Exemption from Registration

Here is the list of categories of taxpayers not registered for GST:

1. Ones supplying goods covered under reverse charge
2. Non-GST goods and services supplied by a person
3. Agriculturists
4. Other than the supply of goods or services, taxpayers engaged in various activities

1. Exempt suppliers of goods and services
2. Individuals exempted from GST registration who belongs to the threshold exemption limit

Exempted Services under GST

Here is the list of GST exempted services in India:

1. Foreign diplomatic and government services

1. Labour supply for farms
2. Services offered by IRDAI, RBI, NPS, Central and State Government, NPS and others
3. Services like pre-conditioning, waxing, retail packing, etc.
4. Auto-rickshaws, public transportation services, metered cabs, metro, etc.
5. Transportation of agricultural products and goods outside of India

1. Goods transportation where the charges are less than Rs.1500
2. Under the Pradhan Mantri Jan-Dhan Yojana (PMJDY), banking services like Basic Saving Bank Deposit (BSBD) account operable
3. Ambulance and charity services and healthcare and educational services such as mid-day meal catering, VET clinics, paramedics, etc.  qualify for exemption under GST 
4. GST exempt services such as agricultural services, includes warehouse, cultivation, harvesting, packaging, supply, leasing of machinery, horse rearing, etc.
5. Sports organisation, tour guides, religious ceremonies, and libraries are exempted under GST

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Exempted Goods under GST

Here is the list of GST exempted goods in India:

1. Components such as human blood
2. Manufacturing parts of hearing aids, such as handloom, chalks, slates, etc.
3. Non-GST goods include egg, fish, fresh milk, etc.

1. Raw silk, unspun jute fibres, khadi fibre, etc.
2. Unprocessed edibles, such as unroasted coffee beans, green tea leaves, melons, grapes, ginger, ginger, etc.
3. Dry and fresh vegetable onions, potato, and other leguminous vegetables
4. Food items, such as wheat, corn, hulled cereal grains, rice, etc.

Note: Once processed, certain non-GST items will attract a GST.

List of Goods & Services Exempt Under GST with HSN Codes

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

1. 0101: Live asses, hinnies and mules
2. 0102: Live bovine animals
3. 0103: Live swine
4. 0104: Live goats and sheep
5. 0105: Live poultry, like fowls of the species Gallus domesticus, geese, ducks, guinea fowls and turkeys
6. 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

1. 0201: Meat of bovine animals, chilled or fresh
2. 0203: Meat of swine, chilled or fresh
3. 0204 Meat of goats or sheep, chilled or fresh
4. 0205: Meat of horses, mules, asses, or hinnies, chilled or fresh
5. 0206: Edible offal of bovine animals, goats, swine, asses, sheep, horses, hinnies or mules, chilled or fresh
6. 0207: Meat and edible offal, of the poultry of heading HSN code number 0105, chilled or fresh
7. 0208: Other meat and edible meat offal, chilled or fresh
8. 0209: Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, chilled or fresh

Chapter 3: Aquatic Animals, Fish, Crustaceans, Mollusks, and Other Edible Animal Products

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

1. 0301: Live fish
2. 0302: Fish, chilled or fresh, not inclusive of fish fillets & other fish meat of heading HSN code number 0304
3. 0304: Fish fillets and other fish meat, whether or not minced, chilled or fresh
4. 0306: Crustaceans, whether in shell or not, live, chilled or fresh; crustaceans, in shell, cooked by steaming or by boiling in water, chilled
5. 0307: Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled
6. 0308: Aquatic invertebrates other than crustaceans and molluscs, live, chilled or fresh

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

1. 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
2. 0403: Curd, lassi, butter milk
3. 0407: Eggs Birds' eggs, in shell, fresh, preserved or cooked
4. 0406: Chena or paneer, other than put up in unit containers and bearing a registered brand name
5. 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

1. 0501: Human hair, unworked, whether or not washed or scoured; waste of human hair
2. 0511: Semen inclusive of frozen semen

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

1. 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

1. 0701: Potatoes, chilled or fresh
2. 0702: Tomatoes, chilled or fresh
3. 0703: Onions, garlic, shallots, leeks and other alliaceous vegetables, chilled or fresh
4. 0704: Cabbages, kale, kohlrabi, cauliflowers and similar edible brassicas, chilled or fresh
5. 0705: Lettuce (Lactuca sativa) and chicory (Cichorium spp.), chilled or fresh
6. 0706: Turnips, salsify, carrots, salad beetroot, radishes, celeriac & similar edible roots, chilled or fresh
7. 0707: Gherkins and cucumbers, chilled or fresh
8. 0708: Leguminous vegetables, unshelled or shelled, chilled or fresh
9. 0709: Other vegetables, chilled or fresh
10. 0712: Dried vegetables, sliced, broken, cut, whole or in powder, but not further prepared
11. 0713: Dried leguminous vegetables, shelled, whether or not split or skinned, apart from those stored in unit container and having a registered brand name
12. 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

1. 0801: Coconuts, dried or fresh, whether or not peeled or shelled
2. 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
3. 0803: Bananas, inclusive of plantains, fresh or dried
4. 0804: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh
5. 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
6. 0806: Grapes, fresh
7. 0807: Melons (inclusive of watermelons) and papaws (papayas), fresh
8. 0808: Apples, quinces and pears, fresh
9. 0809: Apricots, peaches, cherries (inclusive of nectarines), sloes and plums, fresh
10. 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
11. 0814: Peel of citrus fruit or melons (inclusive of watermelons), fresh

Chapter 9: Coffee, Tea, Mate and Spices

All goods of seed quality

1. 0901: Coffee beans, not roasted
2. 0902: Unprocessed green leaves of tea
3. 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

1. 1001: Wheat and meslin
2. 1002: Rye
3. 1003: Barley
4. 1004: Oats
5. 1005: Maize (corn)
6. 1006: Rice
7. 1007: Grain sorghum
8. 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

1. 1101: Wheat or meslin flour
2. 1102: Cereal flours other than of wheat or meslin i.e. rye flour, maize (corn) flour, etc.
3. 1103: Cereal groats, meal and pellets, apart from those stored in unit container and having a registered brand name
4. 1105: Flour of potatoes
5. 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

1. 1201: Soya beans, whether or not broken
2. 1202: Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
3. 1204: Linseed, whether or not broken
4. 1205: Rape or colza seeds, whether or not broken
5. 1206: Sunflower seeds, whether or not broken
6. 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.
7. 1209: Seeds, fruit and spores, of a kind used for sowing
8. 1210: Hop cones, fresh
9. 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
10. 1212: Locust beans, seaweeds and other algae, sugar beet and sugar cane, chilled or fresh
11. 1213: Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
12. 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

1. 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

1. 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
2. 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

Handloom

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.

Reasons for Exemption under GST

The following are the cases under which goods may be exempted from registering under GST according to the government:

1. If exemption recommended by the GST council
2. Under a full exemption, one can supply specific goods on receiving official notification
3. The government might grant exemption by special order under unforeseen or exceptional situations

1. Certain exemptions from GST registration that are beneficial to the public may be identified by the government