GST Exemption List 2023: Nil Rated Goods under GST

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

1. Bulbul Tarang
2. Dotar, Dotora, or Dotara
3. Ektara
4. Getchu Vadyam or Jhallari
5. Gopichand or Gopiyantra or Khamak
6. Gottuvadhyam or Chitravina
7. Katho
8. Sarod
9. Sitar
10. Surbahar
11. Surshringar
12. Swarabat
13. Swarmandal
14. Tambura
15. Tumbi
16. Tuntuna
17. Magadi Veena
18. Hansaveena
19. Mohan Veena
20. Nakula Veena
21. Nanduni
22. Rudra Veena
23. Saraswati Veena
24. Vichitra Veena
25. Yazh
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30. Ektara violin
31. Esraj
32. Kamaicha
33. Mayuri Vina or Taus
34. Onavillu
35. Behala(violin type)
36. Pena or Bana
37. Pulluvan veena – one stringed violin
38. Ravanahatha
39. Folk Sarangi
40. Classical Sarangi
41. Sarinda
42. Tar Shehnai
43. Gethu or Jhallari
44. Gubguba or Jamuku – Percussion string instrument
45. Pulluvan kutam
46. Santoor – Hammered chord box
47. Pepa
48. Pungi or Been
49. Indian Harmonium: Double reed
50. Kuzhal
51. Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza – double flute
56. Bansuri
57. Venu (Carnatic flute) Pullanguzhal
58. Mashak
59. Titti
60. Sruti upanga
61. Gogona
62. Morsing
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Karnal
67. Ramsinga
68. Kahal
69. Nagphani
70. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol
75. Dholak
76. Dholki
77. Duggi
78. Ghat singhari or gada singari
79. Ghumot
80. Gummeta
81. Kanjira
82. Khol
83. Kinpar and Dhopar (tribal drums)
84. Maddale
85. Maram
86. Mizhavu
87. Mridangam
88. Pakhavaj
89. Pakhavaj jori – Sikh instrument similar to tabla
90. Panchamukha vadyam
91. Pung
92. Shuddha madalam or Maddalam
93. Tabala / tabl / chameli – goblet drum
94. Tabla
95. Tabla tarang – set of tablas
96. Tamte
97. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101. Kanjira – small frame drum with one jingle
102. Kansi – small without jingles
103. Patayani thappu – medium frame drum played with hands
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara – pair of kettledrums
114. Pambai – unit of two cylindrical drums
115. Parai thappu, halgi – frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff – daff in a stand played with sticks
118. Tamak’
119. Tasha – type of kettledrum
120. Urumee
121. JaltarangChimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot
130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone.

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