5103
Upto 21-09-2025 – Goods – Exemption from GST
GST
Waste of wool or of fine or coarse animal hair
Schedules
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5103
Upto 21-09-2025 – Goods – Exemption from GST
GST
Waste of wool or of fine or coarse animal hair
Schedules
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5101
Upto 21-09-2025 – Goods – Exemption from GST
GST
Wool, not carded or combed
Schedules
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5102
Upto 21-09-2025 – Goods – Exemption from GST
GST
Fine or coarse animal hair, not carded or combed
Schedules
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5002
Upto 21-09-2025 – Goods – Exemption from GST
GST
Raw silk
Schedules
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5003
Upto 21-09-2025 – Goods – Exemption from GST
GST
Silk waste
Schedules
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4901
Upto 21-09-2025 – Goods – Exemption from GST
GST
Printed books, including Braille books
Schedules
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4902
Upto 21-09-2025 – Goods – Exemption from GST
GST
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Schedules
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4903
Upto 21-09-2025 – Goods – Exemption from GST
GST
Children's picture, drawing or colouring books
Schedules
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4905
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
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Notes:
Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7
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5001
Upto 21-09-2025 – Goods – Exemption from GST
GST
Silkworm laying, cocoon
Schedules
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4802 / 4907
Upto 21-09-2025 – Goods – Exemption from GST
GST
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
Schedules
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4817 / 4907
Upto 21-09-2025 – Goods – Exemption from GST
GST
Postal items, like envelope, Post card etc., sold by Government
Schedules
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48 or 4907 or 71
Upto 21-09-2025 – Goods – Exemption from GST
GST
Rupee notes or coins when sold to Reserve Bank of India or the Government of India
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Notes:
As amende
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4907
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
*************
Notes:
Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7
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3926
Upto 21-09-2025 – Goods – Exemption from GST
GST
Plastic bangles
Schedules
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4014
Upto 21-09-2025 – Goods – Exemption from GST
GST
Condoms and contraceptives
Schedules
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4401
Upto 21-09-2025 – Goods – Exemption from GST
GST
Firewood or fuel wood
Schedules
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4402
Upto 21-09-2025 – Goods – Exemption from GST
GST
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Schedules
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3006
Upto 21-09-2025 – Goods – Exemption from GST
GST
All types of contraceptives
Schedules
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3101
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods and organic manure 69[, other than pre-packaged and labelled]
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods and organic manure 69[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as def
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24 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods and organic manure 69[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods and organic manure 9[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 wher
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y law for the time being in force in any other country.]”
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Notes:
As amended vide notification no. 28/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as,
“All goods and organic manure [other than put up in unit containers and bearing a registered brand name]”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local l
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3304
Upto 21-09-2025 – Goods – Exemption from GST
GST
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Schedules
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3825
Upto 21-09-2025 – Goods – Exemption from GST
GST
Municipal waste, sewage sludge, clinical waste
Schedules
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GST will help in lowering inflation, propelling GDP: Jaitley
GST
Dated:- 1-7-2017
New Delhi, Jun 30 (PTI) Finance Minister Arun Jaitley today said rollout of the GST will ease inflation, make tax avoidance difficult and boost GDP growth.
Addressing the midnight launch event of the GST in the Central Hall of Parliament, Jaitley said the implementation of the landmark unified tax should be seen as the beginning of a new journey that will expand the country's economic horizon.
He further said that 17 transaction taxes in states and centre and 23 cesses would be subsumed in GST. An assessee will have to file only one return.
"Inflation will come down, tax avoidance will be difficult, India's GDP will be benefited a
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. That is the real meaning of cooperative federalism.
"While enacting the GST, neither the states nor Centre gave up their sovereignty. They have pooled their sovereignty to make joint decisions in indirect taxation," the finance minister said.
In a large and complex federal system of multi-party democracy with Centre and 29 states and 2 UTs, Jaitley said India has implemented a constitutional amendment and brought in a large tax reform.
"We have done this at a time when world is facing a slow growth, isolationism and lack of structural reforms. With the GST, India has showed that these forces can be overcome through display of inclusion, openness and boldness," he said.
He appreciated the efforts of all members of p
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2501
Upto 21-09-2025 – Goods – Exemption from GST
GST
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-ca
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2716 00 00
Upto 21-09-2025 – Goods – Exemption from GST
GST
Electrical energy
Schedules
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