Contents
Items and Goods Exempted From E-way billANNEXURE as per Notification No.27 /2017 – Central Tax Dated 30th August, 2017S. 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 (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
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 , 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 (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 PostRajasthan E-Way Bill RuleRecommendations made by the GST Council in the 23 meeting Recommendations made by the GST Council in the 25 meeting
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
