3101

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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GST will help in lowering inflation, propelling GDP: Jaitley

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

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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2301, 2302, 2308, 2309

2301, 2302, 2308, 2309
Upto 21-09-2025 – Goods – Exemption from GST
GST
74[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]]
 
Clarification
* Clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi. [ See para 8 of  Circular No. 179/11/2022-GST dated 03.08.2022 ]
* Clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. [ See para 4 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
* Clarification regarding GST rate appli

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/11/2022-GST dated 03.08.2022 ]
* Clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. [ See para 4 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
* Clarification regarding GST rate applicable on Animal Feed Supplements/feed additives from drugs between tariff heading 2309 and 2936. [ See para 5 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
 
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Notes:
As  amended  vide Notification No. 7/2018 dated 25-1-2018, before it was read as:
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & addit

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2202 90 90

2202 90 90
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 19/2021-Integrated Tax (Rate) dated 18.12.2021 w.e.f. 1.1.2022, before it was read as,
Tender coconut water 8[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 the conditions as in the ANNEXURE I]]
 
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Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it wa

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2201

2201
Upto 21-09-2025 – Goods – Exemption from GST
GST
Water [other than aerated, mineral, 68[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
 
Clarification
* Clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under “purified” water for the purpose of levy of GST. [ See para 5 of Circular No. 179/11/2022-GST dated 03.08.2022 ]
* Cl

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1904

1904
Upto 21-09-2025 – Goods – Exemption from GST
GST
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 66[, 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

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bel 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.]
78[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]
 
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23

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1701 or 1702

1701 or 1702
Upto 21-09-2025 – Goods – Exemption from GST
GST
(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.;
(ii) Khandsari Sugar, other than pre-packaged and labelled
(iii) Rab, 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.]
 
 
Clarification
* Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February, 20

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thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]
 
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
* Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023. [ See Circular No. 191/03/2023-GST dated 27.03.2023 ]
 
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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.;
(ii) Khandsari Sugar,

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aggery, other than pre-packaged and labelled.;
(ii) Khandsari Sugar, 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,
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar
 
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Notes:
As amended by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
Schedules

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1214

1214
Upto 21-09-2025 – Goods – Exemption from GST
GST
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.
Schedules

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