GST Exemption List 2023: Nil Rated Goods under GST

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.

Share:

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 CodeDescription of Goods
2301,2302, 2308, 2309Aquatic 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]
2306De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018
2306Cotton seed oil cake
2501Salt (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
26Uranium Ore Concentrate
2716 00 00Electrical energy
2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002
3002Human Blood and its components
3006All types of contraceptives
3101All 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]
3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
3825Municipal waste, sewage sludge, clinical waste
3926Plastic bangles
4014Condoms and contraceptives
4401Firewood or fuel wood
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
44 or 68Deities made of stone, marble or wood
46Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
46Plates and cups made up of all kinds of leaves/ flowers/bark
4802/4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
4817/4907Postal items, like envelope, Post card etc., sold by Government
48 or 4907 or 71Rupee notes or coins when sold to Reserve Bank of India or the Government of India
4907Cheques, lose or in book form
4901Printed books, including Braille books
4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4903Children’s picture, drawing or colouring books
4904 00 00Music, printed or in manuscript, whether or not bound or illustrated
4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
4907Duty Credit Scrips
5001Silkworm laying, cocoon
5002Raw silk
5003Silk waste
5101Wool, not carded or combed
5102Fine or coarse animal hair, not carded or combed
5103Waste of wool or of fine or coarse animal hair
52Gandhi Topi
52Khadi yarn
50 to 55Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets
5303Jute fibres, raw or processed but not spun
5305Coconut, coir fibre
53Coir 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]
63Indian National Flag
6703Human hair, dressed, thinned, bleached or otherwise worked
6912 00 40Earthen pot and clay lamps
69Idols made of clay
7018Glass bangles (except those made from precious metals)
7117Bangles of lac/ shellac
8201Agricultural 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.
8445Charkha for hand spinning of yarns, including amber charkha
8446Handloom [weaving machinery]
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
8807Parts of goods of heading 8801
9021Hearing aids
92Indigenous handmade musical instruments as listed in ANNEXURE II
9603Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
9609Slate pencils and chalk sticks
9610 00 00Slates
9619 00 10 or 9619 00 20Sanitary towels (pads) or sanitary napkins; tampons
9803Passenger baggage
Any chapterPuja 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 chapterParts for manufacture of hearing aids
Any Chapter except 71Rakhi (other than those made of goods falling under Chapter 71)
Any chapterSupply 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
GST Exemption List 2022

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.

Pages: 1 2


GST Book PDF

New Monthly Updated Edition

(Bare Acts, Rules, Rates and Exemptions)

Learn More