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.

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