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Goods Exempted From E-Way bill (Electronic Way Bill) II GST Rate Schedule-I

Items and Goods Exempted From E-way bill ANNEXURE [See Rule 138 (14)] as per Notification No.27 /2017 – Central Tax Dated 30th August, 2017 Goods Exempted From E-Way bill

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Items and Goods Exempted From E-way bill

ANNEXURE [See Rule 138 (14)] as per Notification No.27 /2017 – Central Tax Dated 30th August, 2017

S. No.  

HSN Code

(GST Schedule-I)

 

Particular

(Description of Goods)

01. 0101 Live asses, mules and hinnies (GST Schedule-I)
02. 0102 Live bovine animals (GST Schedule-I)
03. 0103 Live swine (GST Schedule-I)
04. 0104 Live sheep and goats(GST Schedule-I)
05. 0105 Live poultry, that is to say, fowls of the species Gallus domestics,
    ducks, geese, turkeys and guinea fowls. (GST Schedule-I)
06. 0106 Other live animal such as Mammals, Birds, Insects(GST Schedule-I)
07. 0201 Meat of bovine animals, fresh and chilled. (GST Schedule-I)
08. 0202 Meat of bovine animals frozen [other than frozen and put up in unit
    container] (GST Schedule-I)
09. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in
    unit container] (GST Schedule-I)
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
    put up in unit container] (GST Schedule-I)
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
    than frozen and put up in unit container] (GST Schedule-I)
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,
    mules or hinnies, fresh, chilled or frozen [other than frozen and put up
    in unit container] (GST Schedule-I)
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
    frozen [other than frozen and put up in unit container] (GST Schedule-I)
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than
    frozen and put up in unit container] (GST Schedule-I)
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
    extracted, fresh, chilled or frozen [other than frozen and put up in unit
    container] (GST Schedule-I)
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
    extracted, salted, in brine, dried or smoked [other than put up in unit
    containers] (GST Schedule-I)
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible
    flours and meals of meat or meat offal, other than put up in unit
    containers (GST Schedule-I)
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
    frozen state [other than goods falling under Chapter 3 and attracting
    2.5%](GST Schedule-I)
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of
    heading 0304(GST Schedule-I)
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or
    chilled. (GST Schedule-I)
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
    in shell, cooked by steaming or by boiling in water live, fresh or
    chilled. (GST Schedule-I)
23. 0307 Molluscs, whether in  shell  or  not,  live,  fresh,  chilled;  aquatic
    invertebrates other than crustaceans and molluscs, live, fresh or chilled. (GST Schedule-I)
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh
    or chilled. (GST Schedule-I)
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and
    cream,  not  concentrated  nor  containing  added  sugar  or  other
    sweetening matter, excluding Ultra High Temperature (UHT) milk(GST Schedule-I)
26. 0403 Curd; Lassi; Butter milk (GST Schedule-I)
27. 0406 Chena or paneer, other than put up in unit containers and bearing a
    registered brand name; (GST Schedule-I)
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked(GST Schedule-I)
29. 0409 Natural honey, other than put up in unit container and bearing a
    registered brand name(GST Schedule-I)
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of
    human hair(GST Schedule-I)
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply
    prepared (but not cut to shape), treated with acid or gelatinised; powder
    and waste of these products (GST Schedule-I)
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
    antlers; etc. (GST Schedule-I)
33. 0511 Semen including frozen semen(GST Schedule-I)
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and
    ornamental foliage (GST Schedule-I)
35. 0701 Potatoes, fresh or chilled. (GST Schedule-I)
36. 0702 Tomatoes, fresh or chilled. (GST Schedule-I)
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
    chilled. (GST Schedule-I)
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
    fresh or chilled. (GST Schedule-I)
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
    edible roots, fresh or chilled. (GST Schedule-I)
41. 0707 Cucumbers and gherkins, fresh or chilled. (GST Schedule-I)
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled. (GST Schedule-I)
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not
    further prepared. (GST Schedule-I)
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
    similar roots and tubers with high starch or inulin content, fresh or
    chilled; sago pith. (GST Schedule-I)
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
    (Coryius  spp.),  walnuts,  Chestnuts  (Castanea  spp.),  Pistachios,
    Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
    not shelled or peeled(GST Schedule-I)
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
    fresh. (GST Schedule-I)
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
    satsumas); clementine’s, walking’s and similar citrus hybrids, Grapefruit,
    including pomelos, Lemons (Citrus limon, Citrus limonin) and limes
    (Citrus aurantifolia, Citrus latifolia), fresh. (GST Schedule-I)
53. 0806 Grapes, fresh (GST Schedule-I)
54. 0807 Melons (including watermelons) and papaws (papayas), fresh. (GST Schedule-I)
55. 0808 Apples, pears and quinces, fresh. (GST Schedule-I)
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,
    fresh. (GST Schedule-I)
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries
    and loganberries,  black,  white  or  red  currants  and  gooseberries,
    cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
    fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
    Custard-apple (ata), Bore, Lichi, fresh. (GST Schedule-I)
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. (GST Schedule-I)
59. 9 All goods of seed quality(GST Schedule-I)
60. 0901 Coffee beans, not roasted(GST Schedule-I)
61. 0902 Unprocessed green leaves of tea(GST Schedule-I)
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
    berries [of seed quality]
63. 0910 11

10

Fresh ginger, other than in processed form(GST Schedule-I)
64. 0910 30

10

Fresh turmeric, other than in processed form(GST Schedule-I)
65. 1001 Wheat and meslin [other than those put up in unit container and

bearing a registered brand name] (GST Schedule-I)

66. 1002 Rye [other than those put up in unit container and bearing a registered

brand name] (GST Schedule-I)

 
67. 1003 Barley [other than those put up in unit container and bearing a

registered brand name] (GST Schedule-I)

 
68. 1004 Oats [other than those put up in unit container and bearing a registered

brand name] (GST Schedule-I)

 
69. 1005 Maize (corn) [other than those put up in unit container and bearing a
  registered brand name] (GST Schedule-I)
70. 1006 Rice [other than those put up in unit container and bearing a registered
  brand name] (GST Schedule-I)
71. 1007 Grain sorghum [other than those put up in unit container and bearing a

registered brand name] (GST Schedule-I)

72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,

Ragi] [other than those put up in unit container and bearing a registered

brand name] (GST Schedule-I)

73. 1101 Wheat or meslin flour [other than those put up in unit container and

bearing a registered brand name].

74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name] (GST Schedule-I)
75. 1103 Cereal groats, meal and pellets [other than those put up in unit

container and bearing a registered brand name] (GST Schedule-I)

76. 1104 Cereal grains hulled(GST Schedule-I)
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing

a registered brand name] (GST Schedule-I)

78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
  [other than guar meal 1106 10 10 and guar gum refined split 1106 10
  90], of sago or of roots or tubers of heading 0714 or of the products of
  Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
  those put up in unit container and bearing a registered brand name] (GST Schedule-I)
79. 12 All goods of seed quality(GST Schedule-I)
80. 1201 Soya beans, whether or not broken, of seed quality. (GST Schedule-I)
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled
  or broken, of seed quality. (GST Schedule-I) (GST Schedule-I)
82. 1204 Linseed, whether or not broken, of seed quality. (GST Schedule-I)
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton

seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower

(Carthamustinctorius)  seeds,  Melon  seeds,  Poppy  seeds,  Ajams,

Mango kernel, Niger seed, Kokam) whether or not broken, of seed

quality.

86. 1209 Seeds, fruit and spores, of a kind used for sowing. (GST Schedule-I)
87. 1210 Hop cones, fresh. (GST Schedule-I)
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

similar purpose, fresh or chilled. (GST Schedule-I)

89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,

fresh or chilled. (GST Schedule-I)

90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,

pressed or in the form of pellets(GST Schedule-I)

91. 1214 Swedes,  mangolds,  fodder  roots,  hay,  lucerne  (alfalfa),  clover,
    sainfoin, forage kale, lupines, vetches and similar forage products,

whether or not in the form of pellets.

92. 1301 Lac and Shellac(GST Schedule-I)
93. 1404 90

40

Betel leaves(GST Schedule-I)
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 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

96. 1905 Pappad(GST Schedule-I)
97. 1905 Bread (branded or otherwise), except pizza bread(GST Schedule-I)
98. 2201 Water [other than aerated, mineral,

purified, distilled, medicinal, ionic,

battery, de-mineralized and water sold in sealed container] (GST Schedule-I)

99. 2201 Non-alcoholic Toddy, Neera including date and palm neera(GST Schedule-I)
100. 2202 90

90

Tender coconut water other than put up in unit container and bearing a

registered brand name(GST Schedule-I)

101. 2302, 2304, Aquatic feed including shrimp feed and prawn feed, poultry feed and
  2305, 2306, cattle feed, including grass, hay and straw, supplement andhusk of
  2308, 2309 pulses, concentrates andadditives, wheat bran and de-oiled cake
102. 2501 Salt, all types(GST Schedule-I)
103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS

specification No.5470 : 2002(GST Schedule-I)

104. 3002 Human Blood and its components(GST Schedule-I)
105. 3006 All types of contraceptives(GST Schedule-I)
106. 3101 All goods and organic manure [other than put up in unit containers and
  bearing a registered brand name] (GST Schedule-I)
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste(GST Schedule-I) (GST Schedule-I)
109. 3926 Plastic bangles(GST Schedule-I)
110. 4014 Condoms and contraceptives(GST Schedule-I)
111. 4401 Firewood or fuel wood(GST Schedule-I)
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not

agglomerated(GST Schedule-I)

113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the

Government Treasuries or Vendors authorised by the Government(GST Schedule-I)

114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government(GST Schedule-I)
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India(GST Schedule-I)
116. 4907 Cheques, lose or in book form(GST Schedule-I)
117. 4901 Printed books, including Braille books(GST Schedule-I)
118. 4902 Newspapers, journals and periodicals, whether or not illustrated or

containing advertising material(GST Schedule-I)

119. 4903 Children’s picture, drawing or colouring books(GST Schedule-I)
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases,

wall maps, topographical plans and globes, printed(GST Schedule-I)

 
121. 5001 Silkworm laying, cocoon(GST Schedule-I)
122. 5002 Raw silk(GST Schedule-I)
123. 5003 Silk waste(GST Schedule-I)
124. 5101 Wool, not carded or combed(GST Schedule-I)
125. 5102 Fine or coarse animal hair, not carded or combed(GST Schedule-I)
126. 5103 Waste of wool or of fine or coarse animal hair(GST Schedule-I)
127. 52 Gandhi Topi(GST Schedule-I)
128. 52 Khadi yarn(GST Schedule-I)
129. 5303 Jute fibres, raw or processed but not spun(GST Schedule-I)
130. 5305 Coconut, coir fibre(GST Schedule-I)
131. 63 Indian National Flag(GST Schedule-I)
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked (GST Schedule-I)
133. 6912 00

40

Earthen pot and clay lamps (GST Schedule-I)
134. 7018 Glass bangles (except those made from precious metals) (GST Schedule-I)
135. 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. (GST Schedule-I)

136. 8445 Amber charkha (GST Schedule-I)
137. 8446 Handloom [weaving machinery] (GST Schedule-I)
138. 8802 60

00

Spacecraft (including satellites) and suborbital and spacecraft launch

vehicles(GST Schedule-I)

139. 8803 Parts of goods of heading 8801(GST Schedule-I)
140. 9021 Hearing aids(GST Schedule-I)
141. 92 Indigenous handmade musical instruments (GST Schedule-I)
142. 9603 Muddhas made of sarkanda and phool bahari jhadoo (GST Schedule-I)
143. 9609 Slate pencils and chalk sticks (GST Schedule-I)
144. 9610 00 00 Slates (GST Schedule-I)
145. 9803 Passenger baggage (GST Schedule-I)
146. Any chapter Puja samagri namely, –
    (i)   Rudraksha,  rudraksha  mala,  tulsikanthi  mala,  panchgavya
      (mixture of cowdung, desi ghee, milk and curd);
    (ii) Sacred thread (commonly known as yagnopavit);
    (iii) Wooden khadau;
    (iv) Panchamrit,
    (v) Vibhuti sold by religious institutions,
    (vi) Unbranded honey
    (vii) Wick for diya.
    (viii) Roli
    (ix) Kalava (Raksha sutra)
    (x) Chandantika (GST Schedule-I)
147.   Liquefied petroleum gas for supply to household and non
    domestic exempted category (NDEC) customers (GST Schedule-I)
148.   Kerosene oil sold under PDS (GST Schedule-I)
149.   Postal baggage transported by Department of Posts (GST Schedule-I)
150.   Natural or cultured pearls and precious or semi-precious stones;
    precious metals and metals clad with precious metal (Chapter 71) (GST Schedule-I)
       
151.   Jewellery,  goldsmiths’  and  silversmiths’  wares  and  other
    articles (Chapter 71) (GST Schedule-I)
152.   Currency (GST Schedule-I)
153.   Used personal and household effects (GST Schedule-I)
154.   Coral, unworked (0508) and worked coral (9601); (GST Schedule-I)

**************

 Other GST Post

Rajasthan E-Way Bill Rule

Recommendations made by the GST Council in the 23 meeting 

Recommendations made by the GST Council in the 25 meeting 

 

Advocate Birbal Sharma

Education- M.Com, LL.B, DLL, LLM Practice Courts - Rajasthan High Court, Income Tax Appellate Tribunal and Intellectual Property Right Attorney Contact Number- 09785037216 Email [email protected]

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