Exemption from GST | Goods and Services Tax (GST) - B Com PDF Download

 Page 1


 
  
  
  
  
 
 
 Power to Grant Exemption 
Section 11 provides power to grant exemption. The goods/services may be 
exempted by the government, if it is necessary in the public interest, under this 
section. A notification of this exemption is given. Only on the recommendations of 
the council such exemption can be granted. In the notification given that such 
exemption may be absolute exemption or exemption subject to certain conditions. 
Under section 11, government has also powers to issue clarification pertaining to 
such notifications. Even from a retrospective effect, such clarifications may be 
issued. 
 
 Exempted Goods Under Exemption Notification 
As per Notification No. 2/2017- CT (Rate), dated June 28, 2017, government has 
notified a few goods which are exempt from GST. Under IGST and SGST Act, 
similar notifications has issued. The notifications are available on CBEC website. 
 
Tariff 
Chapte
rs 
Goods Exempt from GST  
1 Live Animals (horses, horse for Polo, other horses) 
2 Meat and edible meat offal fresh or chilled 
3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in 
frozen state, Live fish, fish, all goods 
4 Fresh milk and pasteurized milk, cream, curd, butter milk, paneer, 
birds’ eggs, in shell, fresh, preserved or cooked, natural honey 
5 Human hair, unworked, waste of human hair, bones and horn-cores, 
hoof meal; horn meal; hooves, claws, nails and beaks; antlers etc. 
semen including frozen semen, all goods other than those bearing a 
registered brand name and put in a tin container 
6 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage 
7 Potatoes/tomatoes/onion/garlic/cauliflowers/kohlrabi/lettuce/chicory/ca
rrots/turnips/salad beetroot/radishes/cucumbers/leguminous 
vegetables/other vegetables, vegetables, dried vegetables, dried 
leguminous vegetables, manioc, arrowroot, jerusalem artichokes, sweet 
potatoes 
8 Dried makhana, coconut/brazil nuts/fresh nuts such as almonds, 
hazelnuts, walnuts, bananas, 
dates/figs/pineapples/avocados/guavas/mangoes/mangosteens, citrus 
fruit/oranges/grapes/lemons, grapes, melons/watermelons/papaws, 
apples/pears/quinces, apricots/cherries/peaches/plums/aloes, other 
Page 2


 
  
  
  
  
 
 
 Power to Grant Exemption 
Section 11 provides power to grant exemption. The goods/services may be 
exempted by the government, if it is necessary in the public interest, under this 
section. A notification of this exemption is given. Only on the recommendations of 
the council such exemption can be granted. In the notification given that such 
exemption may be absolute exemption or exemption subject to certain conditions. 
Under section 11, government has also powers to issue clarification pertaining to 
such notifications. Even from a retrospective effect, such clarifications may be 
issued. 
 
 Exempted Goods Under Exemption Notification 
As per Notification No. 2/2017- CT (Rate), dated June 28, 2017, government has 
notified a few goods which are exempt from GST. Under IGST and SGST Act, 
similar notifications has issued. The notifications are available on CBEC website. 
 
Tariff 
Chapte
rs 
Goods Exempt from GST  
1 Live Animals (horses, horse for Polo, other horses) 
2 Meat and edible meat offal fresh or chilled 
3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in 
frozen state, Live fish, fish, all goods 
4 Fresh milk and pasteurized milk, cream, curd, butter milk, paneer, 
birds’ eggs, in shell, fresh, preserved or cooked, natural honey 
5 Human hair, unworked, waste of human hair, bones and horn-cores, 
hoof meal; horn meal; hooves, claws, nails and beaks; antlers etc. 
semen including frozen semen, all goods other than those bearing a 
registered brand name and put in a tin container 
6 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage 
7 Potatoes/tomatoes/onion/garlic/cauliflowers/kohlrabi/lettuce/chicory/ca
rrots/turnips/salad beetroot/radishes/cucumbers/leguminous 
vegetables/other vegetables, vegetables, dried vegetables, dried 
leguminous vegetables, manioc, arrowroot, jerusalem artichokes, sweet 
potatoes 
8 Dried makhana, coconut/brazil nuts/fresh nuts such as almonds, 
hazelnuts, walnuts, bananas, 
dates/figs/pineapples/avocados/guavas/mangoes/mangosteens, citrus 
fruit/oranges/grapes/lemons, grapes, melons/watermelons/papaws, 
apples/pears/quinces, apricots/cherries/peaches/plums/aloes, other 
fruits, peel of citrus fruit or melons 
7,9,10 All goods of seed quality 
9 Coffee beans, unprocessed green leaves of tea, fresh ginger/turmeric 
10 Unbranded cereals: Wheat and meslin, rye, barley, oats, maize, rice, 
grain sorghum, buckwheat, millet and canary seed, other cereals such 
jawar, bajra etc. 
11 Guar meal, unbranded flour of the cereals: flour of cereals given above, 
cereal grain hulled, unbranded flour of potatoes, unbranded flour of 
pulses 
12 Soyabeans seeds, ground-nuts, linseed seeds, rape or colza seeds, 
sunflower seeds, other oil seeds, hop cones 
13 Lac and shellac 
14 Betel leaves, coconut shell 
17 Jaggery of all types including cane jaggery, palmyra jaggery, 
khandasari sugar 
19 Puffed rice, papad, bread 
21 Prasadam 
22 Water, non-alcoholic toddy/neera, tender coconut water 
23 Aquatic feed, cotton seed oil cake 
25 Salt and pure sodium chloride, whether or not in aqueous solutions or 
containing added anti-caking or free flowing agents; sea water 
26 Uranium ore concentrate 
27 Electrical energy 
28 Dicalcium phosphate (DCP) of animal feed grade 
30 Human blood and its components, all types of contraceptives 
31 Goods and organic manure 
33 Kajal, kumkum, bindi, sindur, alta 
38 Municipal waste, sewage sludge, clinical waste 
39 Plastic bangles 
40 Condoms and contraceptives 
44 Firewood/fuelwood, wood charcoal 
48/49 Judicial/non-judicial stamp papers, court fee stamps, postal items, 
rupee notes, cheque book, printed books, newspapers/journal and 
periodicals, children’s picture/drawing/colouring books, maps, duty 
credit scrips 
50 Raw silk, silk waste 
51 Wool/animal hair 
52 Gandhi topi 
50-55 Khadi yarn, khadi fabric 
53 Jute fibres, coconut, coir fibre  
63 Indian National Flag 
67 Human hair 
69 Earthen pot 
70 Glass bangles 
71 Bangles of lac/ shellac 
82 Agricultural implements 
84 Charkha, handloom 
88 Spacecraft and suborbital and spacecraft launch vehicles, parts of 
gliders 
Page 3


 
  
  
  
  
 
 
 Power to Grant Exemption 
Section 11 provides power to grant exemption. The goods/services may be 
exempted by the government, if it is necessary in the public interest, under this 
section. A notification of this exemption is given. Only on the recommendations of 
the council such exemption can be granted. In the notification given that such 
exemption may be absolute exemption or exemption subject to certain conditions. 
Under section 11, government has also powers to issue clarification pertaining to 
such notifications. Even from a retrospective effect, such clarifications may be 
issued. 
 
 Exempted Goods Under Exemption Notification 
As per Notification No. 2/2017- CT (Rate), dated June 28, 2017, government has 
notified a few goods which are exempt from GST. Under IGST and SGST Act, 
similar notifications has issued. The notifications are available on CBEC website. 
 
Tariff 
Chapte
rs 
Goods Exempt from GST  
1 Live Animals (horses, horse for Polo, other horses) 
2 Meat and edible meat offal fresh or chilled 
3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in 
frozen state, Live fish, fish, all goods 
4 Fresh milk and pasteurized milk, cream, curd, butter milk, paneer, 
birds’ eggs, in shell, fresh, preserved or cooked, natural honey 
5 Human hair, unworked, waste of human hair, bones and horn-cores, 
hoof meal; horn meal; hooves, claws, nails and beaks; antlers etc. 
semen including frozen semen, all goods other than those bearing a 
registered brand name and put in a tin container 
6 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage 
7 Potatoes/tomatoes/onion/garlic/cauliflowers/kohlrabi/lettuce/chicory/ca
rrots/turnips/salad beetroot/radishes/cucumbers/leguminous 
vegetables/other vegetables, vegetables, dried vegetables, dried 
leguminous vegetables, manioc, arrowroot, jerusalem artichokes, sweet 
potatoes 
8 Dried makhana, coconut/brazil nuts/fresh nuts such as almonds, 
hazelnuts, walnuts, bananas, 
dates/figs/pineapples/avocados/guavas/mangoes/mangosteens, citrus 
fruit/oranges/grapes/lemons, grapes, melons/watermelons/papaws, 
apples/pears/quinces, apricots/cherries/peaches/plums/aloes, other 
fruits, peel of citrus fruit or melons 
7,9,10 All goods of seed quality 
9 Coffee beans, unprocessed green leaves of tea, fresh ginger/turmeric 
10 Unbranded cereals: Wheat and meslin, rye, barley, oats, maize, rice, 
grain sorghum, buckwheat, millet and canary seed, other cereals such 
jawar, bajra etc. 
11 Guar meal, unbranded flour of the cereals: flour of cereals given above, 
cereal grain hulled, unbranded flour of potatoes, unbranded flour of 
pulses 
12 Soyabeans seeds, ground-nuts, linseed seeds, rape or colza seeds, 
sunflower seeds, other oil seeds, hop cones 
13 Lac and shellac 
14 Betel leaves, coconut shell 
17 Jaggery of all types including cane jaggery, palmyra jaggery, 
khandasari sugar 
19 Puffed rice, papad, bread 
21 Prasadam 
22 Water, non-alcoholic toddy/neera, tender coconut water 
23 Aquatic feed, cotton seed oil cake 
25 Salt and pure sodium chloride, whether or not in aqueous solutions or 
containing added anti-caking or free flowing agents; sea water 
26 Uranium ore concentrate 
27 Electrical energy 
28 Dicalcium phosphate (DCP) of animal feed grade 
30 Human blood and its components, all types of contraceptives 
31 Goods and organic manure 
33 Kajal, kumkum, bindi, sindur, alta 
38 Municipal waste, sewage sludge, clinical waste 
39 Plastic bangles 
40 Condoms and contraceptives 
44 Firewood/fuelwood, wood charcoal 
48/49 Judicial/non-judicial stamp papers, court fee stamps, postal items, 
rupee notes, cheque book, printed books, newspapers/journal and 
periodicals, children’s picture/drawing/colouring books, maps, duty 
credit scrips 
50 Raw silk, silk waste 
51 Wool/animal hair 
52 Gandhi topi 
50-55 Khadi yarn, khadi fabric 
53 Jute fibres, coconut, coir fibre  
63 Indian National Flag 
67 Human hair 
69 Earthen pot 
70 Glass bangles 
71 Bangles of lac/ shellac 
82 Agricultural implements 
84 Charkha, handloom 
88 Spacecraft and suborbital and spacecraft launch vehicles, parts of 
gliders 
90 Hearing aids 
92 Indigenous handmade musical instruments 
96 Muddhas made of sarkanda, brooms or brushes, slate pencils/ chalk 
sticks 
98 Passenger baggage 
Any 
chapter 
Puja samagri 
- Supply of lottery by any person, if appropriate GST has been paid 
when lottery was supplied by government/union territory/Local 
authority to the authorized distributor 
- Supply of goods by a government entity to Central government/State 
government/Union territory/Local authority/any person specified by 
these governments against consideration from these governments