0810

0810
Upto 21-09-2025 – Goods – Exemption from GST
GST
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries,

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0805

0805
Upto 21-09-2025 – Goods – Exemption from GST
GST
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefru

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0804

0804
Upto 21-09-2025 – Goods – Exemption from GST
GST
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
 
Clarification
* Clarification regarding the applic

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0802

0802
Upto 21-09-2025 – Goods – Exemption from GST
GST
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled
 
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Notes:
As amended vide Notification No. 19/2021-Integrated Tax (Rate) dated 18.12.2021 w.e.f. 1.1.2022, before it was read as,
Other nuts, Other nuts, fresh such as Almonds, Hazelnu

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0801

0801
Upto 21-09-2025 – Goods – Exemption from GST
GST
Coconuts, fresh or dried, whether or not shelled or peeled
 
Clarification
* Clarification regarding the definition of Copra an

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0714

0714
Upto 21-09-2025 – Goods – Exemption from GST
GST
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
 
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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,
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chil

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0713

0713
Upto 21-09-2025 – Goods – Exemption from GST
GST
Dried leguminous vegetables, shelled, whether or not skinned or split 61[, 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 classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Circular No. 113/32/2019-GST dated 11.10.2019 ]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax

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'.]
 
Clarification 
* Clarification regarding classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Circular No. 113/32/2019-GST dated 11.10.2019 ]
* 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 ]
 
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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,
Dried leguminous vegetables, shelled, whether or not skinned or split 61[, 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 d

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and name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
32[(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
Clarification 
* Clarification regarding classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Cir

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urisdictional 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 language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
22[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undert

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0706

0706
Upto 21-09-2025 – Goods – Exemption from GST
GST
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
Schedules

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