Home Forums General Questions & Answers What are the goods are the not covered under the GST bill?

1 reply, 2 voices Last updated by  Vivasayi 7 months, 4 weeks ago
  • Baalkrishan Thaman

    Hello guys, I am getting hotel business in Bangalore. I have sale my foods and related products to other sides in India. I am also paying the tax amount to the government. My hotel is covered for the particular place of area. More people are like to eat with my place and i am given good support for their foods. Some of goods are getting GST rates and customer should be paying the tax amount for their restaurant bill. What are the types of products or goods not covered the GST bill? Did you have any information about that? Please let me know about that.
    I have read all particulars and details in online. I cannot know about those products still now. Agriculture products are not getting any tax amount in their price. But some other goods are also available for exemption from tax. What is that? Did you know? And my GST invoice is getting hotel name with mistakes. I need to change or edit that. Where i can get the given complaint about that and how to change it? If any separate place is available for making changes? I need to see my GST account and details about my tax payments.
    Please given me the possible guide and steps for open my account in online. How to generate the GST E-way bill? And what are the schemes and refunding facilities are available for the users? I need the brief information about the implication of GST for business units. I am taken more issues for paying GST invoice. Sometime my account cannot be open and it is getting error. And sometimes my bill not generated etc. How to solve the types of errors in online. Please give me your tips and ideas for changes and edit my business name.

  • Vivasayi

    While some goods attract 5% GST, some others attract 12%, 18%, 28%. Some goods, however, are exempt from GST. All products under GST are listed under the Harmonised System of Nomenclature, or HSN code. Each of the products has a HSN code number to ensure that the invoicing practices of GST are in sync with global standards of product nomenclature. The following is a list of goods exempted under GST and the HSN chapter under which they are covered:

    Chapter 1: Live Animals
    All goods other than live horses

    0101: Live asses, hinnies and mules

    0102: Live bovine animals

    0103: Live swine

    0104: Live goats and sheep

    0105: Live poultry, like fowls of the species Gallus domesticus, geese, ducks, guinea fowls and turkeys

    0106: Other live animals like birds, mammals, insects

    Chapter 2: Meat and Edible Meat Offal
    All goods other than in frozen state and stored in unit containers

    0201: Meat of bovine animals, chilled or fresh

    0203: Meat of swine, chilled or fresh

    0204 Meat of goats or sheep, chilled or fresh

    0205: Meat of horses, mules, asses, or hinnies, chilled or fresh

    0206: Edible offal of bovine animals, goats, swine, asses, sheep, horses, hinnies or mules, chilled or fresh

    0207: Meat and edible offal, of the poultry of heading HSN code number 0105, chilled or fresh

    0208: Other meat and edible meat offal, chilled or fresh

    0209: Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, chilled or fresh

    Chapter 3: Dairy Produce, Natural Honey, Bird’s Eggs, Edible Products of Animal Origin, Not Specified Elsewhere
    Fish, molluscs, crustaceans and other aquatic invertebrates (prawn / shrimp seeds / fish seeds, whether or not processed, cured or in frozen state, and all goods, other than processed, cured or in frozen state

    0301: Live fish

    0302: Fish, chilled or fresh, not inclusive of fish fillets and other fish meat of heading HSN code number 0304

    0304: Fish fillets and other fish meat, whether or not minced, chilled or fresh

    0306: Crustaceans, whether in shell or not, live, chilled or fresh; crustaceans, in shell, cooked by steaming or by boiling in water, chilled

    0307: Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled

    0308: Aquatic invertebrates other than crustaceans and molluscs, live, chilled or fresh

    Chapter 4: Dairy Produce, Natural Honey, Bird’s Eggs, Edible Products of Animal Origin, Not Specified Elsewhere
    0401: Fresh milk and pasteurised milk, inclusive of separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, not including Ultra High Temperature (UHT) milk

    0403: Curd, lassi, butter milk

    0407: Eggs Birds’ eggs, in shell, fresh, preserved or cooked

    0406: Chena or paneer, other than put up in unit containers and bearing a registered brand name

    0409: Natural honey, other than put up in unit container and bearing a registered brand name

    Chapter 5: Products of Animal Origin, Not Elsewhere Included or Specified
    0501: Human hair, unworked, whether or not washed or scoured; waste of human hair

    0511: Semen inclusive of frozen semen

    Chapter 6: Live Trees and Other Plants, Roots, Bulbs, etc.; Ornamental Foliage and Cut Flowers
    All goods under this chapter
    Chapter 7: Edible Vegetables, Roots and Tubers
    Fresh vegetables, roots and tubers other than those in frozen or preserved state

    0701: Potatoes, chilled or fresh

    0702: Tomatoes, chilled or fresh

    0703: Onions, garlic, shallots, leeks and other alliaceous vegetables, chilled or fresh

    0704: Cabbages, kale, kohlrabi, cauliflowers and similar edible brassicas, chilled or fresh

    0705: Lettuce (Lactuca sativa) and chicory (Cichorium spp.), chilled or fresh

    0706: Turnips, salsify, carrots, salad beetroot, radishes, celeriac and similar edible roots, chilled or fresh

    0707: Gherkins and cucumbers, chilled or fresh

    0708: Leguminous vegetables, unshelled or shelled, chilled or fresh

    0709: Other vegetables, chilled or fresh

    0712: Dried vegetables, sliced, broken, cut, whole or in powder, but not further prepared

    0713: Dried leguminous vegetables, shelled, whether or not split or skinned, apart from those stored in unit container and having a registered brand name

    0714: Salep, manioc, Jerusalem Artichokes, arrowroot, sweet potatoes and similar tubers and roots with high insulin or starch content, chilled or fresh; sago pith0

    Chapter 8: Edible Fruit and Nuts; Peel of Citrus Fruit or Melons
    Fresh fruits other than in frozen state or preserved

    0801: Coconuts, dried or fresh, whether or not peeled or shelled

    0802: Other nuts, fresh such as almonds, hazelnuts or filberts (Coryius spp.), walnuts, chestnuts (Castanea spp.), pistachios, macadamia nuts, kola nuts (Cola spp.), areca nuts

    0803: Bananas, inclusive of plantains, fresh or dried

    0804: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

    0805: Citrus fruit, like, mandarins, oranges, inclusive of satsumas and tangerines; wilkings, clementines and similar citrus hybrids, grapefruit, inclusive of lemons, pomelos, (citrus limonum, citrus limon) and limes (citrus latofolia, citrus aurantifolia), fresh

    0806: Grapes, fresh

    0807: Melons (inclusive of watermelons) and papaws (papayas), fresh

    0808: Apples, quinces and pears, fresh

    0809: Apricots, peaches, cherries (inclusive of nectarines), sloes and plums, fresh

    0810: Other fruit such as mulberries, strawberries, blackberries, raspberries and loganberries, red, black or white currants and cranberries, gooseberries, bilberries and other fruits of the genus vaccinium, durians, kiwi fruit, pomegranates, persimmons, sapota (chico), tamarind, custard-apple (ata), litchi, bore, fresh

    0814: Peel of citrus fruit or melons (inclusive of watermelons), fresh

    Chapter 9: Coffee, tea, mate and spices

    All goods of seed quality

    0901: Coffee beans, not roasted

    0902: Unprocessed green leaves of tea

    0910: Fresh ginger and fresh turmeric, other than in processed form

    Chapter 10: Cereals

    All goods, other than those put up in unit container and bearing a registered brand name

    1001: Wheat and meslin

    1002: Rye

    1003: Barley

    1004: Oats

    1005: Maize (corn)

    1006: Rice

    1007: Grain sorghum

    1008: Buckwheat, canary and millet seed; other cereals such as jawar, bajra, ragi

    Chapter 11: Products of Milling Industry; Starches; Wheat Gluten; Malt; Inulin

    1101, 1102, 1105, 1106 (Flour): Aata, maida, besan etc., apart from those stored in unit container and having a registered brand name

    1101: Wheat or meslin flour

    1102: Cereal flours other than of wheat or meslin i.e. rye flour, maize (corn) flour, etc.

    1103: Cereal groats, meal and pellets, apart from those stored in unit container and having a registered brand name

    1105: Flour of potatoes

    1106: Flour of the dried leguminous vegetables of heading HSN code number 0713 (pulses), of sago or of roots or tubers of heading HSN code number 0714 or of the products of Chapter 8 i.e. of mango flour, tamarind, singoda, etc.

    Chapter 12: Oil Seeds and Oleaginous Fruits, Fruits and Seeds; Straw and Fodder; Medicinal or Industrial Plants; Miscellaneous Grains

    All goods of seed quality

    1201: Soya beans, whether or not broken

    1202: Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken

    1204: Linseed, whether or not broken

    1205: Rape or colza seeds, whether or not broken

    1206: Sunflower seeds, whether or not broken

    1207: Other oil seeds and oleaginous fruits (i.e. palm nuts and kernels, castor oil seeds, cotton seeds, sesamum seeds, saffower (Carthamus tinctorius) seeds, mustard seeds, melon seeds, ajams, mango kernel, poppy seeds, Niger seed, kokam, whether or not broken.

    1209: Seeds, fruit and spores, of a kind used for sowing

    1210: Hop cones, fresh

    1211: Plants and parts of plants (inclusive of seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, chilled or fresh

    1212: Locust beans, seaweeds and other algae, sugar beet and sugar cane, chilled or fresh

    1213: Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

    1214: Swedes, fodder roots, mangolds, hay, clover, forage kale, lucerne (alfalfa), lupines, sainfoin, vetches and similar forage products, whether or not in the form of pellets

    Chapter 13: Lac, Resins, Gums and Other Vegetable Extracts and Saps

    1301: Lac and shellac

    Chapter 14: Vegetable Plaiting Materials; Vegetable Products, Not Elsewhere Included or Specified

    1404: Betel leaves

    Chapter 17: Sugar and Sugar Confectionery

    1701: Cane jiggery

    Chapter 19: Preparations of Cereals, Starch, Flour or Milk; Pastry cooks’ Products

    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, and bread (branded or otherwise), except when served for consumption and pizza bread

    Chapter 21: Miscellaneous Edible Preparations

    2106: Prasadam supplied by places of worship, such as temples, churches, dargahs, mosques, gurudwaras, etc.

    Chapter 22: Beverages, Spirit and Vinegar

    2201: Water, other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container

    2201: Non-alcoholic Toddy, Neera

    2202: Tender coconut water stored in unit container and having a registered brand name

    Chapter 23: Residues and Waste from the Food Industries; Prepared Animal Fodder

    2302, 2304, 2305, 2306, 2309: Aquatic feed, cattle feed and poultry feed, inclusive of straw, grass and hay, husk and supplement of pulses, additives and concentrates, wheat bran and de-oiled cake

    Chapter 25: Salt; Sulphur; Stone and Earths; Plastering Materials, Cement and Lime

    2501: Common salt, inclusive of iodized and other fortified salts, kala namak, sendha namak [rock salt]

    Chapter 30: Pharmaceutical Products

    3002: Human blood and its components

    3006: All kinds of contraceptives

    Chapter 31: Fertilizers

    Organic manure, apart from that stored in unit containers and having a brand name

    Chapter 33: Essential Oils and Resinoids Perfumery, Toilet or Cosmetic Preparations

    3304: Kumkum, sindur, bindi, alta

    Chapter 38: Miscellaneous Chemical Products

    Municipal waste, clinical waste, sewage sludge

    Chapter 39: Plastics and Articles Thereof

    Plastic bangles

    Chapter 40: Rubber and Articles Thereof

    4014: Condoms and Contraceptives

    Chapter 44: Wood and Articles Thereof, Wood Charcoal

    4401: Fuel wood or firewood

    4402: Wood charcoal, inclusive of nut or shell charcoal, whether or not agglomerated

    Chapter 48: Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

    4802, 4817: Judicial, non-judicial stamp papers, court fee stamps when sold by the Government Treasuries or vendors authorized by the Government, postal items, such as postcard, envelope, etc., sold by the Government, rupee notes when sold to the Reserve Bank of India & cheques, loose or in book form

    Chapter 49: Printed Books, Newspapers, Pictures and Other Products of the Printing Industry, Typescripts, Manuscripts and Plans

    4901: Printed books, inclusive of braille books

    4902: Newspaper, periodicals and journals, whether or not illustrated or containing advertising material

    4905: Maps and hydrographic or similar charts of all types, inclusive of atlases, globes, topographical plans and wall maps, printed

    Chapter 50: Silk

    5001: Silkworm laying, cocoon

    5002: Raw silk

    5003: Silk waste

    Chapter 51: Wool, Coarse or Fine Animal Hair, Horse Hair Yarn and Woven Fabric

    5101: Wool, not combed or carded

    5102: Coarse or fine animal hair, not combed or carded

    5103: Waste of wool or of coarse or fine animal hair

    Chapter 52: Cotton

    Khadi yarn, Gandhi topi

    Chapter 53: Other Vegetable Textile Fibres; Paper Yarn, Woven Fabrics of Paper Yarns

    5303: Jute fibres, processed or raw but not spun

    5305: Coconut, coir fibre

    Chapter 63: Other Made Up Textile Articles, Sets, Worn Textile Articles and Worn Clothing; Rags

    Indian National Flag

    Chapter 69: Ceramic Products

    6912: Clay lamps and earthen pots

    Chapter 70: Glass and Glassware

    7018: Bangles, apart from those made from precious metals

    Chapter 82: Tools, Cutlery, Forks and Spoons of Base Metal, Implements; Parts Thereof of Base Metal

    8201: Agricultural implements, animal-driven or manually-operated, and hand tools, like shovels, hoes, spades, picks, mattocks, rakes and forks; bill hooks, axes and similar hewing tools; pruners and secateurs of any type; timber wedges, scythes, hay knives, sickles, hedge shears, and other tools of a kind used in forestry, agriculture or horticulture

    Chapter 84: Boilers, Nuclear Reactors, Machinery and Mechanical Appliances; Parts Thereof


    Chapter 88: Aircraft; Spacecraft and Parts Thereof

    8802: Spacecraft, inclusive of satellites and suborbital and spacecraft launch vehicles

    8803: Parts of Goods of Heading HSN Code Number 8801

    Chapter 90: Photographic, Cinematographic, Optical, Checking, Measuring, Precision, Surgical or Medical Apparatus and Instruments; Parts and Accessories Thereof

    9021: Hearing Aids

    Chapter 92: Musical Instruments; Accessories and Parts of Such Articles

    Indigenous handmade musical instruments

    Chapter 96: Miscellaneous Manufactured Articles

    9609: Slate pencils and chalk sticks

    9610: Slates

    All of the aforementioned goods are exempt from GST.

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