1

0101

Live asses, mules and hinnies

exempt

Sch

2/17 28.6.17

1.7.17

2

0102

Live bovine animals

exempt

Sch

2/17 28.6.17

1.7.17

3

0103

Live swine

exempt

Sch

2/17 28.6.17

1.7.17

4

0104

Live sheep and goats

exempt

Sch

2/17 28.6.17

1.7.17

5

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

exempt

Sch

2/17 28.6.17

1.7.17

6

0106

Other live animal such as Mammals, Birds, Insects

exempt

Sch

2/17 28.6.17

1.7.17

7

0201

Meat of bovine animals, fresh and chilled.

exempt

Sch

2/17 28.6.17

1.7.17

8

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

8

0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled

exempt

Sch

44/17 14.11.17

15.11.17

9

0203

Meat of swine, fresh, chilled or frozen [other than fro zen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17

14.11.17

9

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] other than those put up in unit container and, -

1. bearing a registered brand name; or
2. 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 ]

exempt

Sch

44/17 14.11.17

15.11.17

10

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

11

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

12

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]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

13

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

14

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

15

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]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

16

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 container]

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

17

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

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

18

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%]

exempt

Sch

2/17 28.6.17

1.7.17

19

0301

Live fish.

exempt

Sch

2/17 28.6.17

1.7.17

20

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

exempt

Sch

2/17 28.6.17

1.7.17

21

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

21

0304, 0306, 0307, 0308

All goods, fresh or chilled

exempt

Sch

44/17 14.11.17

15.11.17

22

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.

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

22

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and other than those put up in unit container and, -

1. bearing a registered brand name; or
2. 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 ]

exempt

Sch

44/17 14.11.17

15.11.17

23

0307

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

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

24

0308

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

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

25

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

exempt

Sch

2/17 28.6.17

1.7.17

26

0403

Curd; Lassi; Butter milk

exempt

Sch

2/17 28.6.17

1.7.17

27

0406

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

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

27

0406

Chena or paneer, (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I ])

exempt

Sch

28/17 22.9.17

22.9.17

28

0407

Birds’ eggs, in shell, fresh, preserved or cooked

exempt

Sch

2/17 28.6.17

1.7.17

29

0409

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

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

29

0409

Natural honey, (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

30

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

exempt

Sch

2/17 28.6.17

1.7.17

30A

0504

All goods, fresh or chilled

exempt

Sch

44/17 14.11.17

15.11.17

30B

0504

All goods [other than fresh or chilled] other than those put up in unit container and, -

1. bearing a registered brand name; or
2. 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 ]

exempt

Sch

44/17 14.11.17

15.11.17

31

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

exempt

Sch

2/17 28.6.17

1.7.17

32

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

exempt

Sch

2/17 28.6.17

1.7.17

33

0511

Semen including frozen semen

exempt

Sch

2/17 28.6.17

1.7.17

34

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

exempt

Sch

2/17 28.6.17

1.7.17

35

0701

Potatoes, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

36

0702

Tomatoes, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

37

0703

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

exempt

Sch

2/17 28.6.17

1.7.17

38

0704

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

exempt

Sch

2/17 28.6.17

1.7.17

39

0705

Lettuce (Lactucasativa) and chicory (Cichorium spp.), fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

40

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

41

0707

Cucumbers and gherkins, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

42

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

43

0709

Other vegetables, fresh or chilled.

exempt

Sch

2/17 28.6.17

1.7.17

43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, -

1. bearing a registered brand name; or
2. 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]

exempt

Sch

44/17 14.11.17

15.11.17

44

0712

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

exempt

Sch

2/17 28.6.17

1.7.17

45

0713

Dried leguminous vegetables, shelled,whether or not skinned or split.

exempt

Sch

2/17 28.6.17

1.7.17

11.7.17, corrig. 12.7.17

45

0713

Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]

exempt

Sch

Corrig. 12.7.2017

12.7.17

46

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

46

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.

exempt

Sch

44/17 14.11.17

15.11.17

46A

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, -

1. bearing a registered brand name; or
2. 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]

46B

08

Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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]

47

0801

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

exempt

Sch

2/17 28.6.17

1.7.17

48

0801

Brazil nuts, fresh, whether or not shelled or peeled

exempt

Sch

2/17 28.6.17

1.7.17

49

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius pp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

exempt

Sch

2/17 28.6.17

1.7.17

50

0803

Bananas, including plantains, fresh or dried

exempt

Sch

2/17 28.6.17

1.7.17

51

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

exempt

Sch

2/17 28.6.17

1.7.17

52

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.

exempt

Sch

2/17 28.6.17

1.7.17

53

0806

Grapes, fresh

exempt

Sch

2/17 28.6.17

1.7.17

54

0807

Melons (including watermelons) and papaws (papayas), fresh.

exempt

Sch

2/17 28.6.17

1.7.17

55

0808

Apples, pears and quinces, fresh.

exempt

Sch

2/17 28.6.17

1.7.17

56

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

exempt

Sch

2/17 28.6.17

1.7.17

57

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.

exempt

Sch

2/17

28.6.17

1.7.17

58

0814

Peel of citrus fruit or melons (including watermelons), fresh.

exempt

Sch

2/17 28.6.17

1.7.17

59

9

All goods of seed quality

exempt

Sch

2/17 28.6.17

1.7.17

26.7.17, corrig. 27.7.17

59

7, 9 or 10

All goods of seed quality

exempt

Sch

corrig. 27.7.17

27.7.17

60

0901

Coffee beans, not roasted

exempt

Sch

2/17 28.6.17

1.7.17

61

0902

Unprocessed green leaves of tea

exempt

Sch

2/17 28.6.17

1.7.17

62

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

exempt

Sch

2/17 28.6.17

1.7.17

63

0910 11 10

Fresh ginger, other than in processed form

exempt

Sch

2/17 28.6.17

1.7.17

64

0910 30 10

Fresh turmeric, other than in processed form

exempt

Sch

2/17 28.6.17

1.7.17

65

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

65

1001

Wheat and meslin (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I ])

exempt

Sch

28/17 22.9.17

22.9.17

66

1002

Rye [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

66

1002

Rye (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

67

1003

Barley [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

67

1003

Barley (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

68

1004

Oats [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

68

1004

Oats (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

69

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

69

1005

Maize (corn) (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I ]

exempt

Sch

28/17 22.9.17

22.9.17

70

1006

Rice [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

70

1006

Rice (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

71

1007

Grain sorghum (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

71

1007

Grain sorghum [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

28/17 22.9.17

22.9.17

72

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]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

72

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

73

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

73

1101

Wheat or meslin flour (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

74

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]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

74

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I])

exempt

Sch

28/17 22.9.17

22.9.17

75

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

75

1103

Cereal groats, meal and pellets (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

76

1104

Cereal grains hulled

exempt

Sch

2/17 28.6.17

1.7.17

77

1105

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

77

1105

Flour, of potatoes (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

44/17 14.11.17

77

1105

Flour, powder, flakes, granules or pellets of potatoes (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

44/17 14.11.17

15.11.17

78

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]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

78A

1106 10 10

Guar meal

exempt

Sch

44/17 14.11.17

15.11.17

78

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,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

79

12

All goods of seed quality

exempt

Sch

2/17 28.6.17

1.7.17

80

1201

Soya beans, whether or not broken, of seed quality

exempt

Sch

2/17 28.6.17

1.7.17

81

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

exempt

Sch

2/17 28.6.17

1.7.17

82

1204

Linseed, whether or not broken, of seed quality.

exempt

Sch

2/17 28.6.17

1.7.17

83

1205

Rape or colza seeds, whether or not broken, of seed quality.

exempt

Sch

2/17 28.6.17

1.7.17

84

1206

Sunflower seeds, whether or not broken, of seed quality.

exempt

Sch

2/17 28.6.17

1.7.17

85

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

exempt

Sch

2/17 28.6.17

1.7.17

86

1209

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

exempt

Sch

2/17 28.6.17

1.7.17

87

1210

Hop cones, fresh

exempt

Sch

2/17 28.6.17

1.7.17

87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets

exempt

Sch

44/17 14.11.17

15.11.17

88

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

exempt

Sch

2/17 28.6.17

1.7.17

89

1212

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

exempt

Sch

2/17 28.6.17

1.7.17

90

1213

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

exempt

Sch

2/17 28.6.17

1.7.17

91

1214

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

exempt

Sch

2/17 28.6.17

1.7.17

92

1301

Lac and Shellac

exempt

Sch

2/17 28.6.17

1.7.17

93

1404 90 40

Betel leaves

exempt

Sch

2/17 28.6.17

1.7.17

93A

1404 90 60

coconut shell, unworked

exempt

Sch

44/17 14.11.17

15.11.17

94

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

94

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

exempt

Sch

44/17 14.11.17

15.11.17

95

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

exempt

Sch

2/17 28.6.17

1.7.17

96

1905

Pappad, by whatever name it is known, except when served for consumption

exempt

Sch

2/17 28.6.17

1.7.17

97

1905

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

exempt

Sch

2/17 28.6.17

1.7.17

98

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

exempt

Sch

2/17 28.6.17

1.7.17

99

2201

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

exempt

Sch

2/17 28.6.17

1.7.17

100

2201

Non-alcoholic Toddy, Neera including date and palm neera

exempt

Sch

2/17 28.6.17

1.7.17

101

2202 90 90

Tender coconut water other than put up in unit container and bearing a registered brand name

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

101

2202 90 90

Tender coconut water (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

102

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

exempt

Sch

2/17 28.6.17

1,7.17

26.7.17 corrig. 27.7.17

102

2301, 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

exempt

Sch

corrig. 27.7.17 1.7.17

21.9.17, 28/17 22.9.17

102

2301, 2302, 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

exempt

Sch

28/17 22.9.17

22.9.17

102A

2306

Cotton seed oil cake

exempt

Sch

28/17 22.9.17

22.9.17

103

2501

Salt, all types

exempt

Sch

2/17 28.6.17

1.7.17

44/17 14.11.17

103

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

exempt

Sch

44/17 14.11.17

15.11.17

103A

26

Uranium Ore Concentrate

exempt

Sch

44/17 14.11.17

15.11.17

104

2716 00 00

Electrical energy

exempt

Sch

2/17 28.6.17

1.7.17

105

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

exempt

Sch

2/17 28.6.17

1.7.17

106

3002

Human Blood and its components

exempt

Sch

2/17 28.6.17

1.7.17

107

3006

All types of contraceptives

exempt

Sch

2/17 28.6.17

1.7.17

108

3101

All goods and organic manure [other than put up in unit containers and bearing a registered brand name]

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

108

3101

All goods and organic manure (other than those put up in unit container and,-

1. bearing a registered brand name; or
2. 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 any enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

exempt

Sch

28/17 22.9.17

22.9.17

109

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

exempt

Sch

2/17 28.6.17

1.7.17

110

3825

Municipal waste, sewage sludge, clinical waste

exempt

Sch

2/17 28.6.17

1.7.17

111

3926

Plastic bangles

exempt

Sch

2/17 28.6.17

1.7.17

112

4014

Condoms and contraceptives

exempt

Sch

2/17 28.6.17

1.7.17

113

4401

Firewood or fuel wood

exempt

Sch

2/17 28.6.17

1.7.17

114

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

exempt

Sch

2/17 28.6.17

1.7.17

115

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

exempt

Sch

2/17 28.6.17

1.7.17

116

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

exempt

Sch

2/17 28.6.17

1.7.17

117

48 / 4907

Rupee notes when sold to the Reserve Bank of India

exempt

Sch

2/17 28.6.17

1.7.17

118

4907

Cheques, lose or in book form

exempt

Sch

2/17 28.6.17

1.7.17

119

4901

Printed books, including Braille books

exempt

Sch

2/17 28.6.17

1.7.17

120

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

exempt

Sch

2/17 28.6.17

1.7.17

121

4903

Children’s picture, drawing or colouring books

exempt

Sch

2/17 28.6.17

1.7.17

122

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

exempt

Sch

2/17 28.6.17

1.7.17

122A

4907

Duty Credit Scrips

exempt

Sch

36/17 13.10.17

13.10.17

123

5001

Silkworm laying, cocoon

exempt

Sch

2/17 28.6.17

1.7.17

124

5002

Raw silk

exempt

Sch

2/17 28.6.17

1.7.17

125

5003

Silk waste

exempt

Sch

2/17 28.6.17

1.7.17

126

5101

Wool, not carded or combed

exempt

Sch

2/17 28.6.17

1.7.17

127

5102

Fine or coarse animal hair, not carded or combed

exempt

Sch

2/17 28.6.17

1.7.17

128

5103

Waste of wool or of fine or coarse animal hair

exempt

Sch

2/17 28.6.17

1.7.17

129

52

Gandhi Topi

exempt

Sch

2/17 28.6.17

1.7.17

130

52

Khadi yarn

exempt

Sch

2/17 28.6.17

1.7.17

130A

50 to 55

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets

exempt

Sch

28/17 22.9.17

22.9.17

131

5303

Jute fibres, raw or processed but not spun

exempt

Sch

2/17 28.6.17

1.7.17

132

5305

Coconut, coir fibre

exempt

Sch

2/17 28.6.17

1.7.17

133

63

Indian National Flag

exempt

Sch

2/17 28.6.17

1.7.17

134

6703

Human hair, dressed, thinned, bleached or otherwise worked

exempt

Sch

2/17 28.6.17

1.7.17

135

6912 00 40

Earthen pot and clay lamps

exempt

Sch

2/17 28.6.17

1.7.17

135A

69

Idols made of clay

exempt

Sch

28/17 22.9.17

22.9.17

136

7018

Glass bangles (except those made from precious metals)

exempt

Sch

2/17 28.6.17

1.7.17

136A

7113

Bangles of lac/ shellac

exempt

Sch

44/17 14.11.17

15.11.17

137

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.

exempt

Sch

2/17

28.6.17

1.7.17

138

8445

Amber charkha

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

138

8445

Charkha for hand spinning of yarns, including amber charkha

exempt

Sch

28/17 22.9.17

22.9.17

139

8446

Handloom [weaving machinery]

exempt

Sch

2/17 28.6.17

1.7.17

140

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

exempt

Sch

2/17 28.6.17

1.7.17

141

8803

Parts of goods of heading 8801

exempt

Sch

2/17 28.6.17

1.7.17

142

9021

Hearing aids

exempt

Sch

2/17 28.6.17

1.7.17

143

92

Indigenous handmade musical instruments

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

143

92

Indigenous handmade musical instruments as listed in ANNEXURE II

exempt

Sch

28/17 22.9.17

22.9.17

144

9603

Muddhas made of sarkanda and phoolbaharijhadoo

exempt

Sch

2/17 28.6.17

1.7.17

21.9.17, 28/17 22.9.17

144

9603

Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

exempt

Sch

28/17 22.9.17

22.9.17

145

9609

Slate pencils and chalk sticks

exempt

Sch

2/17 28.6.17

1.7.17

146

9610 00 00

Slates

exempt

Sch

2/17 28.6.17

1.7.17

147

9803

Passenger baggage

exempt

Sch

2/17 28.6.17

1.7.17

148

Any chapter

Puja samagri namely,-

1. Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
2. Sacred thread (commonly known as yagnopavit);
3. Wooden khadau;
4. Panchamrit,
5. Vibhuti sold by religious institutions,
6. Unbranded honey [proposed GST Nil]
7. Wick for diya.
8. Roli
9. Kalava (Raksha sutra)
10. Chandan tika

exempt

Sch

2/17 28.6.17

1.7.17

11.7.17, corrig. 12.7.17

148

Any chapter

Puja samagri namely,-

1. Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
2. Sacred thread (commonly known as yagnopavit);
3. Wooden khadau;
4. Panchamrit,
5. Vibhuti sold by religious institutions,
6. Unbranded honey
7. Wick for diya.
8. Roli
9. Kalava (Raksha sutra)
10. Chandan tika

exempt

Sch

Corrig. 12.7.17

12.7.17

149

-

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.

exempt

Sch

2/17 28.6.17

1.7.17

150

-

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants

exempt

Sch

36/17 13.10.17

13.10.17