Description of Goods

(3)

Live asses, mules and hinnies

Live bovine animals

Live swine

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Other live animal such as Mammals, Birds, Insects

Meat of bovine animals, fresh and chilled.

All goods, fresh or chilled

All goods [other than fresh or chilled] ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled] ]]

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

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]

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

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]

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]

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]

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%]

Live fish.

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

All goods, fresh or chilled.

All goods [other than fresh or chilled] and 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 ]]

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.]

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

⁵⁸[Curd, Lassi, Butter milk, other than pre-packaged and labelled]

Chena or paneer, ⁵[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Birds' eggs, in shell, fresh, preserved or cooked

Natural honey, ⁶[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Human hair, unworked, whether or not washed or scoured; waste of human hair

All goods, fresh or chilled

All goods [other than fresh or chilled] ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled] ]]

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

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

Semen including frozen semen

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Potatoes, fresh or chilled.

Tomatoes, fresh or chilled.

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

Cucumbers and gherkins, fresh or chilled.

Leguminous vegetables, shelled or unshelled, fresh or chilled.

Other vegetables, fresh or chilled.

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

⁵⁰[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

¹[Dried leguminous vegetables, shelled, whether or not skinned or split [⁶[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]]]

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]

Dried makhana, whether or not shelled or peeled [ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Coconuts, fresh or dried, whether or not shelled or peeled

Brazil nuts, fresh, whether or not shelled or peeled

⁵¹[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled]

Bananas, including plantains, fresh or dried

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

Grapes, fresh

Melons (including watermelons) and papaws (papayas), fresh.

Apples, pears and quinces, fresh.

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

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.

Tamarind dried]

Peel of citrus fruit or melons (including watermelons), fresh.

All goods of seed quality

Coffee beans, not roasted

Unprocessed green leaves of tea

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

Fresh ginger, other than in processed form

Fresh turmeric, other than in processed form

Wheat and meslin ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Rye ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Barley ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Oats ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Maize (corn) ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Rice ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Grain sorghum ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Wheat or meslin flour ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] ⁷[ ⁵⁷[,other than pre-packaged and labelled]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 ⁵⁷[,other than pre-packaged and labelled]]]

Cereal groats, meal and pellets ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Cereal grains hulled

 ²⁶ [Flour, powder, flakes, granules or pellets of potatoes] ⁷[ ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]

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. ⁷[ ⁵⁷[,other than pre-packaged and labelled]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 ⁵⁷[,other than pre-packaged and labelled]]]

Guar meal]

All goods of seed quality

Soya beans, whether or not broken, of seed quality.

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

Linseed, whether or not broken, of seed quality.

Rape or colza seeds, whether or not broken, of seed quality.

Sunflower seeds, whether or not broken, of seed quality.

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy  seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

Seeds, fruit and spores, of a kind used for sowing

Explanation: This entry does not cover seeds meant for any use other than sowing.]

Hop cones, fresh.

Hop cones, neither ground nor powdered nor in the form of pellets]

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.

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

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.

Lac and Shellac

Sal leaves, siali leaves, sisal leaves, sabai grass]

Betel leaves

coconut shell, unworked]

Vegetable materials, for manufacture of jhadoo or broom sticks]

⁵⁹[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,other than pre-packaged and labelled.;

(ii)Khandsari Sugar,other than pre-packaged and labelled”]

⁶³[(iii) Rab, other than pre-packaged and labelled]

["Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled”.]

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 ⁶⁰[,other than pre-packaged and labelled]

Pappad, by whatever name it is known, except when served for consumption

Bread (branded or otherwise), except when served  for consumption and pizza bread

Tender coconut water ⁵⁷[,other than pre-packaged and labelled] 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions ⁵⁷[,other than pre-packaged and labelled]]]

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

Water [other than aerated, mineral, ⁶¹[purified], distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

Non-alcoholic Toddy, Neera including date and palm neera

Tender coconut water other than put up in unit container and bearing a registered brand name]

⁵⁵[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]]

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]

Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda.]

²⁸[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]

Electrical energy

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

Human Blood and its components

All types of contraceptives

All goods and organic manure [⁹[⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

Municipal waste, sewage sludge, clinical waste

Plastic bangles

Condoms and contraceptives

Firewood or fuel wood

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

Deities made of stone, marble or wood

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]

Plates and cups made up of all kinds of leaves/ flowers/bark]

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

Postal items, like envelope, Post card etc., sold by Government

Rupee notes or coins when sold to Reserve Bank of India or the Government of India]

Cheques, lose or in book form]

Printed books, including Braille books

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

Children's picture, drawing or colouring books

Music, printed or in manuscript, whether or not bound or illustrated]

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed]

Duty Credit Scrips]

Silkworm laying, cocoon

Raw silk

Silk waste

Wool, not carded or combed

Fine or coarse animal hair, not carded or combed

Waste of wool or of fine or coarse animal hair

Gandhi Topi

Khadi yarn

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]

Jute fibres, raw or processed but not spun

Coconut, coir fibre

Coir pith compost ⁵⁷[,other than pre-packaged and labelled] 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 ⁵⁷[,other than pre-packaged and labelled]]]

Indian National Flag

Human hair, dressed, thinned, bleached or otherwise worked

Earthen pot and clay lamps

Idols made of clay]

Glass bangles (except those made from precious metals)

Bangles of lac/ shellac"]

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.

¹⁴[Charkha for hand spinning of yarns, including amber charkha]

Handloom [weaving machinery]

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Parts of goods of heading 8801]

Hearing aids

¹⁵[Indigenous handmade musical instruments as listed in ANNEXURE II]

¹⁶[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]

Slate pencils and chalk sticks

Slates

Sanitary towels (pads) or sanitary napkins; tampons]

Passenger baggage

  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. ³⁴[Vibhuti]

      vi. Unbranded honey ²[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, StateGovernment, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.]

Parts for manufacture of hearing aids]

Rakhi (other than those made of goods falling under Chapter 71)]

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]