Central Board of Excise and Customs vide its Notification No. 2/2017-Central Tax Rate, dated 28 June 2017 published a list of exempted goods under GST regime.
You can download the copy of the said notification in pdf format from the link below:
Details of Products and HSN codes of these 0%/NIL rated goods can be seen from the downloaded pdf.
Given below is the overview of the category in which the products are exempted.
- Live animals.
- Meat and edible meat offal.
- Fish, crustaceans, mollusks & other aquatic invertebrates.
- Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified.
- Products of animal origin, not elsewhere specified or included.
- Live trees and other plants.
- Edible vegetables, roots, and tubers.
- Edible fruit and nuts; peel of citrus fruit or melons.
- Coffee, tea, mate, and spices. Mate a bitter infusion of the leaves of a South American shrub.
- Products of the milling industry; malt; starches; inulin; wheat gluten.
- Oil seeds and oleaginous fruits, miscellaneous grains, seeds, and fruit; industrial or medicinal plants; straw and fodder.
- Lac; gums, resins and other vegetable saps and extracts.
- Sugar and sugar confectionery.
- Miscellaneous edible preparations. Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
- Beverages, spirit, and vinegar.
- Residues and waste from the food industries; prepared animal fodder.
- Salt; sulfur; earth and stone; plastering materials, lime, and cement.
- Pharmaceutical products.
- Essential oils and resinoids.
- Miscellaneous chemical products like the Municipal waste, sewage sludge, clinical waste.
- Plastics and articles thereof Plastic bangles.
- Rubber and articles thereof Condoms and contraceptives.
- Wood and articles of wood, wood charcoal.
- Paper and paperboard; articles of paper pulp, of paper or of paperboard.
- Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts, and plans.
- Ceramic products.
- Glass and glassware.
- Agricultural implements manually operated or animal driven
- Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
- Aircraft; spacecraft and parts thereof.
- Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments, and apparatus; parts and accessories thereof.
- Musical instruments; parts and accessories of such articles
- Miscellaneous manufactured articles like Slate pencils and chalk sticks. Slates.
- Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores.
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