List of Exempted Goods Under GST
Items added in GST Exempted List – 03-06-2017:
- Edible vegetables, roots, and tubers
- Silk
- Wool, fine or coarse animal hair, horsehair yarn, and woven fabric
- Cotton
- Gandhi Topi,
- Khadi yarn
- Other vegetable textile fibres, paper yarn, woven fabrics of paper yarns
- Coconut, coir fibre [5305]
- Jute fibres, raw or processed but not spun [5303]
- Other made up textile articles, sets, worn clothing and worn textile articles; rags
- Indian National Flag
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 sold by religious institutions,
- (vi) Unbranded honey [proposed GST Nil]
- (vii) Wick for diya.
- (viii) Roli
- (ix) Kalava (Raksha sutra)
- (x) Chandan tika
Any Chapter [Supplies to Canteen Stores Department (CSD)]
- 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
- Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.
