Lok Sabha Question No. 51 (STARRED), answered on 2018-07-20
Subject: Goods and Services Tax
Ministry: FINANCE
Asked by: TARIQ ANWAR

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE *****

## LOK SABHA

## STARRED QUESTION NO.*51

## TO BE ANSWERED ON FRIDAY THE 20 TH  JULY, 2018 ASHADHA  29, 1940 (SAKA)

## GOODS AND SERVICES TAX

## *51. SHRI TARIQ ANWAR:

Will the Minister of FINANCE be pleased to state:

(a) whether the Government proposes to keep people free from the burden of Goods and Services Tax (GST) and if so, the details thereof along with the commodities/goods exempted from this tax system;

(b)  whether all  citizens  of  the  country  are  likely  to  be benefited as a  result of  this  and  if  so, the details thereof;

(c) whether the economy of the country would be back on track as a result of changes in the rates of GST and if so, the details thereof; and

(d) whether the poor people are likely to get relief as a result of this and if so, the details thereof?

## ANSWER

## MINISTRY OF FINANCE (SHRI PIYUSH GOYAL)

(a), (b), (c) and (d): A statement is placed on the Table of the House.

*****

## List of Goods exempt from GST [as on date]

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|----------|-------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 1.       | 0101                                            | Live asses, mules and hinnies                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 2.       | 0102                                            | Live bovine animals                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 3.       | 0103                                            | Live swine                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 4.       | 0104                                            | Live sheep and goats                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 5.       | 0105                                            | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.                                                                                                                                                                                                                                                                                                                                                         |
| 6.       | 0106                                            | Other live animal such as Mammals, Birds, Insects                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 7.       | 0201                                            | Meat of bovine animals, fresh and chilled.                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 8.       | 0203, 0204, 0205, 0206,                         | Meat / edible offal, fresh or chilled                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 9.       | 0209 0202, 0203, 0204, 0205, 0206, 0207, 0208,  | Meat / edible offal [other than fresh or chilled] 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 specified conditions]                                                  |
| 10.      | 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%]                                                                                                                                                                                                                                                                                                                    |
| 11.      | 0301                                            | Live fish.                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 12.      | 0302                                            | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304                                                                                                                                                                                                                                                                                                                                                                                    |
| 13.      | 0304, 0306, 0307, 0308                          | Fish fillets, crustaceans, molluscs, aquatic invertebrates, fresh or chilled                                                                                                                                                                                                                                                                                                                                                                                          |
| 14.      | 0303, 0304, 0305, 0306, 0307, 0308              | Fish, Fish fillets, crustaceans, molluscs, aquatic invertebrates [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 specified conditions] |
| 15.      | 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                                                                                                                                                                                                                                                                        |
| 16.      | 0403                                            | Curd; Lassi; Butter milk                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 17.      | 0406                                            | Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or                                                                                                                                                                                                                                                                                                                                                              |

## ANNEXURE

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                                                                        |
|----------|-------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 18.      | 0407                                            | Birds' eggs, in shell, fresh, preserved or cooked                                                                                                                                                                                                                                                                                                                                                                                           |
| 19.      | 0409                                            | Natural honey, 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 specified conditions]                                                            |
| 20.      | 0501                                            | Human hair, unworked, whether or not washed or scoured; waste of human hair                                                                                                                                                                                                                                                                                                                                                                 |
| 21.      | 0504                                            | Guts, bladders and stomachs of animals, fresh or chilled                                                                                                                                                                                                                                                                                                                                                                                    |
| 22.      | 0504                                            | Guts, bladders and stomachs of animals [other than fresh or chilled] 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 specified conditions]     |
| 23.      | 0506                                            | All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products                                                                                                                                                                                                                                                                       |
| 24.      | 0507 90                                         | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.                                                                                                                                                                                                                                                                                                                                                          |
| 25.      | 0511                                            | Semen including frozen semen                                                                                                                                                                                                                                                                                                                                                                                                                |
| 26.      | 6                                               | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage                                                                                                                                                                                                                                                                                                                                                  |
| 27.      | 0701                                            | Potatoes, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 28.      | 0702                                            | Tomatoes, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 29.      | 0703                                            | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                          |
| 30.      | 0704                                            | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                      |
| 31.      | 0705                                            | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                    |
| 32.      | 0706                                            | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.                                                                                                                                                                                                                                                                                                                                   |
| 33.      | 0707                                            | Cucumbers and gherkins, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                                                   |
| 34.      | 0708                                            | Leguminous vegetables, shelled or unshelled, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                              |
| 35.      | 0709                                            | Other vegetables, fresh or chilled.                                                                                                                                                                                                                                                                                                                                                                                                         |
| 36.      | 0710                                            | Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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 specified conditions] |
| 37.      | 0712                                            | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.                                                                                                                                                                                                                                                                                                                                                        |
| 38.      | 0713                                            | Dried leguminous vegetables, shelled, whether or not skinned or split other than                                                                                                                                                                                                                                                                                                                                                            |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|----------|-------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|          |                                                 | 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 specified conditions]                                                                                                                                                                                                    |
| 39.      | 0714                                            | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried, sago pith.                                                                                                                                                                                                                                                                                                                                                                                        |
| 40.      | 0714                                            | 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 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 specified conditions] |
| 41.      | 08                                              | Dried makhana, whether or not shelled or peeled [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 specified conditions]                                                                                                                                        |
| 42.      | 0801                                            | Coconuts, fresh or dried, whether or not shelled or peeled                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 43.      | 0801                                            | Brazil nuts, fresh, whether or not shelled or peeled                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 44.      | 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                                                                                                                                                                                                                                                                                                                            |
| 45.      | 0803                                            | Bananas, including plantains, fresh or dried                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 46.      | 0804                                            | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 47.      | 0805                                            | 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.                                                                                                                                                                                                                                                                                             |
| 48.      | 0806                                            | Grapes, fresh                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 49.      | 0807                                            | Melons (including watermelons) and papaws (papayas), fresh.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 50.      | 0808                                            | Apples, pears and quinces, fresh.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 51.      | 0809                                            | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 52.      | 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.                                                                                                                                                                                                                                |
| 53.      | 0814                                            | Peel of citrus fruit or melons (including watermelons), fresh.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 54.      | 7, 9 or 10                                      | All goods of seed quality                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 55.      | 0901                                            | Coffee beans, not roasted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 56.      | 0902                                            | Unprocessed green leaves of tea                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 57.      | 0909                                            | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                |
|----------|-------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                 |
|          |                                                 | seed quality]                                                                                                                                                                                                                                                                                                                                                                       |
| 58.      | 0910 11 10                                      | Fresh ginger, other than in processed form                                                                                                                                                                                                                                                                                                                                          |
| 59.      | 0910 30 10                                      | Fresh turmeric, other than in processed form                                                                                                                                                                                                                                                                                                                                        |
| 60.      | 1001                                            | Wheat and meslin 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 specified conditions] |
| 61.      | 1002                                            | Rye 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 specified conditions]              |
| 62.      | 1003                                            | Barley 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 specified conditions]           |
| 63.      | 1004                                            | Oats 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 specified conditions]             |
| 64.      | 1005                                            | Maize (corn) 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 specified conditions]     |
| 65.      | 1006                                            | Rice 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 specified conditions]             |
| 66.      | 1007                                            | Grain sorghum 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 specified conditions]    |
| 67.      | 1008                                            | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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                                                     |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|----------|-------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|          |                                                 | enforceable right in respect of such brand name has been foregone voluntarily, subject to specified conditions]                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 68.      | 1101                                            | Wheat or meslin flour 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 specified conditions]                                                                                                                                                                                                                                                     |
| 69.      | 1102                                            | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 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 specified conditions]                                                                                                                                                                                        |
| 70.      | 1103                                            | Cereal groats, meal and pellets 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 specified conditions]                                                                                                                                                                                                                                           |
| 71.      | 1104                                            | Cereal grains hulled                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 72.      | 1105                                            | Flour, powder, flakes, granules or pellets of potatoes 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 specified conditions]                                                                                                                                                                                                                    |
| 73.      | 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, - (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 specified conditions] |
| 74.      | 1106 10 10                                      | Guar meal                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 75.      | 12                                              | All goods of seed quality                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 76.      | 1201                                            | Soya beans, whether or not broken, of seed quality.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 77.      | 1202                                            | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 78.      | 1204                                            | Linseed, whether or not broken, of seed quality.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 79.      | 1205                                            | Rape or colza seeds, whether or not broken, of seed quality.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 80.      | 1206                                            | Sunflower seeds, whether or not broken, of seed quality.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 81.      | 1207                                            | 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.                                                                                                                                                                                                                                                                                                                                                            |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                    |
|----------|-------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                     |
| 82.      | 1209                                            | Seeds, fruit and spores, of a kind used for sowing.                                                                                                                                                                                                                                                                                                                                     |
| 83.      | 1210                                            | Hop cones, fresh.                                                                                                                                                                                                                                                                                                                                                                       |
| 84.      | 1210 10 00                                      | Hop cones, neither ground nor powdered nor in the form of pellets.                                                                                                                                                                                                                                                                                                                      |
| 85.      | 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.                                                                                                                                                                                                       |
| 86.      | 1212                                            | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.                                                                                                                                                                                                                                                                                                    |
| 87.      | 1213                                            | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets                                                                                                                                                                                                                                                                                   |
| 88.      | 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.                                                                                                                                                                                                             |
| 89.      | 1301                                            | Lac and Shellac                                                                                                                                                                                                                                                                                                                                                                         |
| 90.      | 1404 90 40                                      | Betel leaves                                                                                                                                                                                                                                                                                                                                                                            |
| 91.      | 1404 90 60                                      | Coconut shell, unworked                                                                                                                                                                                                                                                                                                                                                                 |
| 92.      | 1701 or 1702                                    | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar                                                                                                                                                                                                                                                                                                     |
| 93.      | 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                                                                                                                                                                                   |
| 94.      | 1905                                            | Pappad, by whatever name it is known, except when served for consumption                                                                                                                                                                                                                                                                                                                |
| 95.      | 1905                                            | Bread (branded or otherwise), except when served for consumption and pizza bread                                                                                                                                                                                                                                                                                                        |
| 96.      | 2106                                            | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.                                                                                                                                                                                                                                                                                        |
| 97.      | 2201                                            | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]                                                                                                                                                                                                                                                  |
| 98.      | 2201                                            | Non-alcoholic Toddy, Neera including date and palm neera                                                                                                                                                                                                                                                                                                                                |
| 99.      | 2202 90 90                                      | Tender coconut water 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 specified conditions] |
| 100.     | 2301, 2302, 2308, 2309                          | Aquatic 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]                                                                                                                                                                    |
| 101.     | 2302                                            | De-oiled rice bran                                                                                                                                                                                                                                                                                                                                                                      |
| 102.     | 2306                                            | Cotton seed oil cake                                                                                                                                                                                                                                                                                                                                                                    |
| 103.     | 2501                                            | 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                                                                                                                                                                                                          |
| 104.     | 26                                              | Uranium Ore Concentrate                                                                                                                                                                                                                                                                                                                                                                 |
| 105.     | 2716 00 00                                      | Electrical energy                                                                                                                                                                                                                                                                                                                                                                       |
| 106.     | 2835                                            | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002                                                                                                                                                                                                                                                                                            |
| 107.     | 3002                                            | Human Blood and its components                                                                                                                                                                                                                                                                                                                                                          |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                                                                            |
|----------|-------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                                                                             |
| 108.     | 3006                                            | All types of contraceptives                                                                                                                                                                                                                                                                                                                                                                     |
| 109.     | 3101                                            | All 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 specified conditions] |
| 110.     | 3304                                            | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta                                                                                                                                                                                                                                                                                                                             |
| 111.     | 3825                                            | Municipal waste, sewage sludge, clinical waste                                                                                                                                                                                                                                                                                                                                                  |
| 112.     | 3926                                            | Plastic bangles                                                                                                                                                                                                                                                                                                                                                                                 |
| 113.     | 4014                                            | Condoms and contraceptives                                                                                                                                                                                                                                                                                                                                                                      |
| 114.     | 4401                                            | Firewood or fuel wood                                                                                                                                                                                                                                                                                                                                                                           |
| 115.     | 4402                                            | Wood charcoal (including shell or nut charcoal), whether or not agglomerated                                                                                                                                                                                                                                                                                                                    |
| 116.     | 4802 / 4907                                     | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government                                                                                                                                                                                                                                                            |
| 117.     | 4817 / 4907                                     | Postal items, like envelope, Post card etc., sold by Government                                                                                                                                                                                                                                                                                                                                 |
| 118.     | 48 / 4907                                       | Rupee notes when sold to the Reserve Bank of India                                                                                                                                                                                                                                                                                                                                              |
| 119.     | 4907                                            | Cheques, lose or in book form                                                                                                                                                                                                                                                                                                                                                                   |
| 120.     | 4901                                            | Printed books, including Braille books                                                                                                                                                                                                                                                                                                                                                          |
| 121.     | 4902                                            | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material                                                                                                                                                                                                                                                                                             |
| 122.     | 4903                                            | Children's picture, drawing or colouring books                                                                                                                                                                                                                                                                                                                                                  |
| 123.     | 4905                                            | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed                                                                                                                                                                                                                                                                     |
| 124.     | 4907                                            | Duty Credit Scrips                                                                                                                                                                                                                                                                                                                                                                              |
| 125.     | 5001                                            | Silkworm laying, cocoon                                                                                                                                                                                                                                                                                                                                                                         |
| 126.     | 5002                                            | Raw silk                                                                                                                                                                                                                                                                                                                                                                                        |
| 127.     | 5003                                            | Silk waste                                                                                                                                                                                                                                                                                                                                                                                      |
| 128.     | 5101                                            | Wool, not carded or combed                                                                                                                                                                                                                                                                                                                                                                      |
| 129.     | 5102                                            | Fine or coarse animal hair, not carded or combed                                                                                                                                                                                                                                                                                                                                                |
| 130.     | 5103                                            | Waste of wool or of fine or coarse animal hair                                                                                                                                                                                                                                                                                                                                                  |
| 131.     | 52                                              | Gandhi Topi                                                                                                                                                                                                                                                                                                                                                                                     |
| 132.     | 52                                              | Khadi yarn                                                                                                                                                                                                                                                                                                                                                                                      |
| 133.     | 50 to 55                                        | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets                                                                                                                                                                                                                                                                                |
| 134.     | 5303                                            | Jute fibres, raw or processed but not spun                                                                                                                                                                                                                                                                                                                                                      |
| 135.     | 5305                                            | Coconut, coir fibre                                                                                                                                                                                                                                                                                                                                                                             |
| 136.     | 63                                              | Indian National Flag                                                                                                                                                                                                                                                                                                                                                                            |
| 137.     | 6703                                            | Human hair, dressed, thinned, bleached or otherwise worked                                                                                                                                                                                                                                                                                                                                      |
| 138.     | 6912 00 40                                      | Earthen pot and clay lamps                                                                                                                                                                                                                                                                                                                                                                      |
| 139.     | 69                                              | Idols made of clay                                                                                                                                                                                                                                                                                                                                                                              |
| 140.     | 7018                                            | Glass bangles (except those made from precious metals)                                                                                                                                                                                                                                                                                                                                          |
| 141.     | 7117                                            | Bangles of lac/ shellac                                                                                                                                                                                                                                                                                                                                                                         |
| 142.     | 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 other than ghamella.               |
| 143.     | 8445                                            | Charkha for hand spinning of yarns, including amber charkha                                                                                                                                                                                                                                                                                                                                     |

| S. No.   | Chapter / Heading / Sub-heading / Tariff item   | Description of Goods                                                                                                                                                                                                                                                                                                                      |
|----------|-------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)      | (2)                                             | (3)                                                                                                                                                                                                                                                                                                                                       |
| 144.     | 8446                                            | Handloom [weaving machinery]                                                                                                                                                                                                                                                                                                              |
| 145.     | 8802 60 00                                      | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles                                                                                                                                                                                                                                                           |
| 146.     | 8803                                            | Parts of goods of heading 8801                                                                                                                                                                                                                                                                                                            |
| 147.     | 9021                                            | Hearing aids                                                                                                                                                                                                                                                                                                                              |
| 148.     | 92                                              | 134 Indigenous handmade musical instruments                                                                                                                                                                                                                                                                                               |
| 149.     | 9603                                            | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles                                                                                                                                                                                                    |
| 150.     | 9609                                            | Slate pencils and chalk sticks                                                                                                                                                                                                                                                                                                            |
| 151.     | 9610 00 00                                      | Slates                                                                                                                                                                                                                                                                                                                                    |
| 152.     | 9803                                            | Passenger baggage                                                                                                                                                                                                                                                                                                                         |
| 153.     | 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, (vi) Unbranded honey (vii) Wick for diya (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika |
| 154.     | Any chapter                                     | Parts for manufacture of hearing aids                                                                                                                                                                                                                                                                                                     |

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