GST HSN Codes for Exempted Goods and Services

GST Exempted Goods HSN Code list : The HSN Codes for Exempted Goods and Services in GST are provided below in table format. The HSN Code starts with 0101 for Mules and Hinnies. Ther are around 125 exempted goods and services in GST and HSN Code is provided for each one of them. In our Previous article, we have already explained in details GST Impact on Hospitals and Healthcare Services and also GST Bill Format. This list of HSN Codes for GST Exempted Goods have been share by CA.Ankita Mahajan.

HSN Codes for Exempted Goods

Total HSN Codes 126
Any Chapter Yes
Services Included

Complete List of HSN Codes for Exempted Goods

HSN Code Exempted Goods
0101 Live asses, mules and hinnies
0102 Live bovine animals
0103 Live swine
0104 Live sheep and goats
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
0106 Other live animal such as Mammals, Birds, Insects
0201 Meat of bovine animals, fresh and chilled
0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
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%]
0301 Live fish.
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
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
0403 Curd; Lassi; Butter milk
0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
0407 Birds’ eggs, in shell, fresh, preserved or cooked
0409 Natural honey, other than put up in unit container and bearing a registered brand name
0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
50790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc
0511 Semen including frozen semen
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
0701 Potatoes, fresh or chilled.
0702 Tomatoes, fresh or chilled.
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
0707 Cucumbers and gherkins, fresh or chilled.
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
0709 Other vegetables, fresh or chilled.
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
0713 Dried leguminous vegetables, shelled, whether or not skinned or split
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
0801 Coconuts, fresh or dried, whether or not shelled or peeled
0801 Brazil nuts, fresh, whether or not shelled or peeled
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
0803 Bananas, including plantains, fresh or dried
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
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.
0806 Grapes, fresh
0807 Melons (including watermelons) and papaws (papayas), fresh
0808 Apples, pears and quinces, fresh.
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
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.
0814 Peel of citrus fruit or melons (including watermelons), fresh.
9 All goods of seed quality
0901 Coffee beans, not roasted
0902 Unprocessed green leaves of tea
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
0910 11 10 Fresh ginger, other than in processed form
0910 30 10 Fresh turmeric, other than in processed form
1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
1002 Rye [other than those put up in unit container and bearing a registered brand name]
1003 Barley [other than those put up in unit container and bearing a registered brand name]
1004 Oats [other than those put up in unit container and bearing a registered brand name]
1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
1006 Rice [other than those put up in unit container and bearing a registered brand name]
1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
1104 Cereal grains hulled
1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
12 All goods of seed quality
1201 Soya beans, whether or not broken, of seed quality.
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
1204 Linseed, whether or not broken, of seed quality.
1205 Rape or colza seeds, whether or not broken, of seed quality
1206 Sunflower seeds, whether or not broken, of seed quality.
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.
1209 Seeds, fruit and spores, of a kind used for sowing.
1210 Hop cones, fresh.
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.
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
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.
1301 Lac and Shellac
1404 90 40 Betel leaves
1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
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
1905 Pappad, by whatever name it is known, except when served for consumption
1905 Bread (branded or otherwise), except when served for consumption and pizza bread
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
2201 Non-alcoholic Toddy, Neera including date and palm neera
2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
2302, 2304, 2305, 2306, 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
2501 Salt, all types
2716 00 00 Electrical energy
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
3002 Human Blood and its components
3006 All types of contraceptives
3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
3825 Municipal waste, sewage sludge, clinical waste
3926 Plastic bangles
4014 Condoms and contraceptives
4401 Firewood or fuel wood
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
48 / 4907 Rupee notes when sold to the Reserve Bank of India
4907 Cheques, lose or in book form
4901 Printed books, including Braille books
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4903 Children’s picture, drawing or colouring books
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
5001 Silkworm laying, cocoon
5002 Raw silk
5003 Silk waste
5101 Wool, not carded or combed
5102 Fine or coarse animal hair, not carded or combed
5103 Waste of wool or of fine or coarse animal hair
52 Gandhi Topi
52 Khadi yarn
5303 Jute fibres, raw or processed but not spun
5305 Coconut, coir fibre
63 Indian National Flag
6703 Human hair, dressed, thinned, bleached or otherwise worked
6912 00 40 Earthen pot and clay lamps
7018 Glass bangles (except those made from precious metals)
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.
8445 Amber charkha
8446 Handloom [weaving machinery]
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
8803 Parts of goods of heading 8801
9021 Hearing aids
92 Indigenous handmade musical instruments
9603 Muddhas made of sarkanda and phool bahari jhadoo
9609 Slate pencils and chalk sticks
9610 00 00 Slates
Passenger baggage
9803 Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
Any chapter Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

Also Read our Other GST Related Articles

Conclusion : GST HSN Codes for Exempted Goods and Services

Through this article, we tried to clear all questions relating to GST HSN Codes for Exempted Goods and Services on a whole. If you have any further questions on GST HSN Codes for Exempted Goods and Services, feel free to post your questions below on our comments section.

Updated: April 6, 2018 — 5:43 pm

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