GST Exemption List : Center has approved the GST Exemption List (Exempted Goods and Services in GST) in India (GST Exemption Services and List of Goods Exempt under GST Law), GST Exemption list (Exempted Goods and Services in GST) has been made official by the Central Government, which has been provided below in abridged form only. The total list of Exempted Goods and Services under GST if an inclusive one, which means that the list is likely to be increased based on the comments after it is implemented (List of Exempted Services under GST in India). There are 86 Exempted GST Services and over 94 GST Exempted Goods.
GST Exemption List Goods Services
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GST Exemption List India (Exempted Goods and Services in GST)
- Fruits and Vegetables
- Coffee and Tea
- Temple Prasad Items
- Milk and Milk Products
- Poultry Products
- Agricultural Products
- Betel Leaves
- Glass Bangles
- Garlic and Ginger
- Tender Coconut
- Sabai Grass
- National Flag
- Unbranded Bread
- Human Blood and Plasma
- Fresh Plant and Samplings
Live animals : GST Exemption Goods (Exempted Goods and Services in GST)
All goods other than live horses, such as live asses, mules and hinnies, live bovine animals, live swine, live sheep and goats, live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls, other live animals such as mammals, birds and insects are exempted.
Meat and edible meat offal : GST Exemption Goods (Exempted Goods and Services in GST)
Exemption on all goods other than in frozen state and put up in unit containers, meat of bovine animals, fresh and chilled. Meat of swine, fresh or chilled. Meat of sheep or goats, fresh or chilled. Meat of horses, asses, mules or hinnies, fresh or chilled.
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. Meat and edible offal, of the poultry of heading, fresh or chilled. Other meat and edible meat offal, fresh or chilled. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled is also exempted.
Dairy Products : GST Exemption Goods (Exempted Goods and Services in GST)
Exemption on 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;
eggs, birds’ eggs, in shell, fresh, preserved or cooked, curd, lassi, butter milk, chena or panneer other than put up in unit containers and bearing a registered brand name; Natural honey, other than put up in unit container and bearing a registered brand name.
Animal Origin Products : GST Exemption Goods (Exempted Goods and Services in GST)
Human hair, unworked, whether or not washed or scoured, waste of human hair. Semen including frozen semen.
* Exemption on all goods under Live trees and other plants, bulbs, roots and the like; cut flowers and ornamental foliage
* GST exemption on fresh vegetables, roots and tubers other than those in frozen or preserved state. Dried leguminous vegetables, shelled, whether or not skinned or split.
* Exemption on fresh fruits other than in frozen state or preserved.
* Coffee, tea, mate and spices. Mate a bitter infusion of the leaves of a South American shrub – All goods of seed quality. Coffee beans, not roasted. Unprocessed green leaves of tea. Fresh ginger and fresh turmeric other than in processed form exempted.
* Cereals – Exemption on all goods (other than those put up in unit container and bearing a registered brand name).
Milling Industry Products : GST Exemption Goods (Exempted Goods and Services in GST)
malt; starches; inulin; wheat gluten – GST exemption on flour (aata, maida, besan etc. – other than those put up in unit container and bearing a registered brand name), Wheat or meslin flour.
Cereal flours other than of wheat or meslin, that is, maize (corn) flour, Rye flour, etc. Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
Flour, of potatoes. Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8, that is, of tamarind, of singoda, mango flour.
Who authorizes the GST Exemption List (Exempted Goods and Services in GST)
GST is levied on all transactions such as sale, transfer, barter, lease, or import of goods and/or services. India will adopt a dual GST model, meaning that taxation is administered by both the Union and State Governments.
So, it is important that, before the GST Exemption List is finalized and thought about, it is obsvious that the Central Government will consult representatives from all the state governments.
Certain State Governments of Tamil Nadu, West Bengal have already raised objections on the GST Exemtion list that was released a couple of years ago as a draft.
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Conclusion: GST Exemption List (Exempted Goods and Services in GST)
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