| S. No. | HSN Code (GST Schedule-I) | Particular (Description of Goods) | ||
| 01. | 0101 | Live asses, mules and hinnies (GST Schedule-I) | ||
| 02. | 0102 | Live bovine animals (GST Schedule-I) | ||
| 03. | 0103 | Live swine (GST Schedule-I) | ||
| 04. | 0104 | Live sheep and goats(GST Schedule-I) | ||
| 05. | 0105 | Live poultry, that is to say, fowls of the species Gallus domestics, | ||
| ducks, geese, turkeys and guinea fowls. (GST Schedule-I) | ||||
| 06. | 0106 | Other live animal such as Mammals, Birds, Insects(GST Schedule-I) | ||
| 07. | 0201 | Meat of bovine animals, fresh and chilled. (GST Schedule-I) | ||
| 08. | 0202 | Meat of bovine animals frozen [other than frozen and put up in unit | ||
| container] (GST Schedule-I) | ||||
| 09. | 0203 | Meat of swine, fresh, chilled or frozen [other than frozen and put up in | ||
| unit container] (GST Schedule-I) | ||||
| 10. | 0204 | Meat of sheep or goats, fresh, chilled or frozen [other than frozen and | ||
| put up in unit container] (GST Schedule-I) | ||||
| 11. | 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other | ||
| than frozen and put up in unit container] (GST Schedule-I) | ||||
| 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] (GST Schedule-I) | ||||
| 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] (GST Schedule-I) | ||||
| 14. | 0208 | Other meat and edible meat offal, fresh, chilled or frozen [other than | ||
| frozen and put up in unit container] (GST Schedule-I) | ||||
| 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] (GST Schedule-I) | ||||
| 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 | ||||
| containers] (GST Schedule-I) | ||||
| 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 (GST Schedule-I) | ||||
| 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%](GST Schedule-I) | ||||
| 19. | 0301 | Live fish. | ||
| 20. | 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of | ||
| heading 0304(GST Schedule-I) | ||||
| 21. | 0304 | Fish fillets and other fish meat (whether or not minced), fresh or | ||
| chilled. (GST Schedule-I) | ||||
| 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. (GST Schedule-I) | ||||
| 23. | 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic | ||
| invertebrates other than crustaceans and molluscs, live, fresh or chilled. (GST Schedule-I) | ||||
| 24. | 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh | ||
| or chilled. (GST Schedule-I) | ||||
| 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(GST Schedule-I) | ||||
| 26. | 0403 | Curd; Lassi; Butter milk (GST Schedule-I) | ||
| 27. | 0406 | Chena or paneer, other than put up in unit containers and bearing a | ||
| registered brand name; (GST Schedule-I) | ||||
| 28. | 0407 | Birds’ eggs, in shell, fresh, preserved or cooked(GST Schedule-I) | ||
| 29. | 0409 | Natural honey, other than put up in unit container and bearing a | ||
| registered brand name(GST Schedule-I) | ||||
| 30. | 0501 | Human hair, unworked, whether or not washed or scoured; waste of | ||
| human hair(GST Schedule-I) | ||||
| 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 (GST Schedule-I) | ||||
| 32. | 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; | ||
| antlers; etc. (GST Schedule-I) | ||||
| 33. | 0511 | Semen including frozen semen(GST Schedule-I) | ||
| 34. | 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and | ||
| ornamental foliage (GST Schedule-I) | ||||
| 35. | 0701 | Potatoes, fresh or chilled. (GST Schedule-I) | ||
| 36. | 0702 | Tomatoes, fresh or chilled. (GST Schedule-I) | ||
| 37. | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or | ||
| chilled. (GST Schedule-I) | ||||
| 38. | 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, | ||
| fresh or chilled. (GST Schedule-I) | ||||
| 39. | 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | ||
| 40. | 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar | ||
| edible roots, fresh or chilled. (GST Schedule-I) | ||||
| 41. | 0707 | Cucumbers and gherkins, fresh or chilled. (GST Schedule-I) | ||
| 42. | 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | ||
| 43. | 0709 | Other vegetables, fresh or chilled. (GST Schedule-I) | ||
| 44. | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not | ||
| further prepared. (GST Schedule-I) | ||||
| 45. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. | ||
| 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. (GST Schedule-I) | ||||
| 47. | 0801 | Coconuts, fresh or dried, whether or not shelled or peeled | ||
| 48. | 0801 | Brazil nuts, fresh, whether or not shelled or peeled | ||
| 49. | 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(GST Schedule-I) | ||||
| 50. | 0803 | Bananas, including plantains, fresh or dried | ||
| 51. | 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, | ||
| fresh. (GST Schedule-I) | ||||
| 52. | 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and | ||
| satsumas); clementine’s, walking’s and similar citrus hybrids, Grapefruit, | ||||
| including pomelos, Lemons (Citrus limon, Citrus limonin) and limes | ||||
| (Citrus aurantifolia, Citrus latifolia), fresh. (GST Schedule-I) | ||||
| 53. | 0806 | Grapes, fresh (GST Schedule-I) | ||
| 54. | 0807 | Melons (including watermelons) and papaws (papayas), fresh. (GST Schedule-I) | ||
| 55. | 0808 | Apples, pears and quinces, fresh. (GST Schedule-I) | ||
| 56. | 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, | ||
| fresh. (GST Schedule-I) | ||||
| 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. (GST Schedule-I) | ||||
| 58. | 0814 | Peel of citrus fruit or melons (including watermelons), fresh. (GST Schedule-I) | ||
| 59. | 9 | All goods of seed quality(GST Schedule-I) | ||
| 60. | 0901 | Coffee beans, not roasted(GST Schedule-I) | ||
| 61. | 0902 | Unprocessed green leaves of tea(GST Schedule-I) | ||
| 62. | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper | ||
| berries [of seed quality] | ||||
| 63. | 0910 11 10 | Fresh ginger, other than in processed form(GST Schedule-I) | ||
| 64. | 0910 30 10 | Fresh turmeric, other than in processed form(GST Schedule-I) | ||
| 65. | 1001 | Wheat and meslin [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 66. | 1002 | Rye [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 67. | 1003 | Barley [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 68. | 1004 | Oats [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 69. | 1005 | Maize (corn) [other than those put up in unit container and bearing a | ||
| registered brand name] (GST Schedule-I) | ||||
| 70. | 1006 | Rice [other than those put up in unit container and bearing a registered | ||
| brand name] (GST Schedule-I) | ||||
| 71. | 1007 | Grain sorghum [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 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] (GST Schedule-I) | ||
| 73. | 1101 | Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. | ||
| 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] (GST Schedule-I) | ||||
| 75. | 1103 | Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 76. | 1104 | Cereal grains hulled(GST Schedule-I) | ||
| 77. | 1105 | Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] (GST Schedule-I) | ||
| 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] (GST Schedule-I) | ||||
| 79. | 12 | All goods of seed quality(GST Schedule-I) | ||
| 80. | 1201 | Soya beans, whether or not broken, of seed quality. (GST Schedule-I) | ||
| 81. | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled | ||
| or broken, of seed quality. (GST Schedule-I) (GST Schedule-I) | ||||
| 82. | 1204 | Linseed, whether or not broken, of seed quality. (GST Schedule-I) | ||
| 83. | 1205 | Rape or colza seeds, whether or not broken, of seed quality. | ||
| 84. | 1206 | Sunflower seeds, whether or not broken, of seed quality. | ||
| 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. | ||
| 86. | 1209 | Seeds, fruit and spores, of a kind used for sowing. (GST Schedule-I) | ||
| 87. | 1210 | Hop cones, fresh. (GST Schedule-I) | ||
| 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. (GST Schedule-I) | ||
| 89. | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. (GST Schedule-I) | ||
| 90. | 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets(GST Schedule-I) | ||
| 91. | 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. | ||||
| 92. | 1301 | Lac and Shellac(GST Schedule-I) | ||
| 93. | 1404 90 40 | Betel leaves(GST Schedule-I) | ||
| 94. | 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery | ||
| 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 | ||
| 96. | 1905 | Pappad(GST Schedule-I) | ||
| 97. | 1905 | Bread (branded or otherwise), except pizza bread(GST Schedule-I) | ||
| 98. | 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] (GST Schedule-I) | ||
| 99. | 2201 | Non-alcoholic Toddy, Neera including date and palm neera(GST Schedule-I) | ||
| 100. | 2202 90 90 | Tender coconut water other than put up in unit container and bearing a registered brand name(GST Schedule-I) | ||
| 101. | 2302, 2304, | Aquatic feed including shrimp feed and prawn feed, poultry feed and | ||
| 2305, 2306, | cattle feed, including grass, hay and straw, supplement andhusk of | |||
| 2308, 2309 | pulses, concentrates andadditives, wheat bran and de-oiled cake | |||
| 102. | 2501 | Salt, all types(GST Schedule-I) | ||
| 103. | 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002(GST Schedule-I) | ||
| 104. | 3002 | Human Blood and its components(GST Schedule-I) | ||
| 105. | 3006 | All types of contraceptives(GST Schedule-I) | ||
| 106. | 3101 | All goods and organic manure [other than put up in unit containers and | ||
| bearing a registered brand name] (GST Schedule-I) | ||||
| 107. | 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta | ||
| 108. | 3825 | Municipal waste, sewage sludge, clinical waste(GST Schedule-I) (GST Schedule-I) | ||
| 109. | 3926 | Plastic bangles(GST Schedule-I) | ||
| 110. | 4014 | Condoms and contraceptives(GST Schedule-I) | ||
| 111. | 4401 | Firewood or fuel wood(GST Schedule-I) | ||
| 112. | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated(GST Schedule-I) | ||
| 113. | 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government(GST Schedule-I) | ||
| 114. | 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government(GST Schedule-I) | ||
| 115. | 48 / 4907 | Rupee notes when sold to the Reserve Bank of India(GST Schedule-I) | ||
| 116. | 4907 | Cheques, lose or in book form(GST Schedule-I) | ||
| 117. | 4901 | Printed books, including Braille books(GST Schedule-I) | ||
| 118. | 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material(GST Schedule-I) | ||
| 119. | 4903 | Children’s picture, drawing or colouring books(GST Schedule-I) | ||
| 120. | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed(GST Schedule-I) | ||
| 121. | 5001 | Silkworm laying, cocoon(GST Schedule-I) | ||
| 122. | 5002 | Raw silk(GST Schedule-I) | ||
| 123. | 5003 | Silk waste(GST Schedule-I) | ||
| 124. | 5101 | Wool, not carded or combed(GST Schedule-I) | ||
| 125. | 5102 | Fine or coarse animal hair, not carded or combed(GST Schedule-I) | ||
| 126. | 5103 | Waste of wool or of fine or coarse animal hair(GST Schedule-I) | ||
| 127. | 52 | Gandhi Topi(GST Schedule-I) | ||
| 128. | 52 | Khadi yarn(GST Schedule-I) | ||
| 129. | 5303 | Jute fibres, raw or processed but not spun(GST Schedule-I) | ||
| 130. | 5305 | Coconut, coir fibre(GST Schedule-I) | ||
| 131. | 63 | Indian National Flag(GST Schedule-I) | ||
| 132. | 6703 | Human hair, dressed, thinned, bleached or otherwise worked (GST Schedule-I) | ||
| 133. | 6912 00 40 | Earthen pot and clay lamps (GST Schedule-I) | ||
| 134. | 7018 | Glass bangles (except those made from precious metals) (GST Schedule-I) | ||
| 135. | 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. (GST Schedule-I) | ||
| 136. | 8445 | Amber charkha (GST Schedule-I) | ||
| 137. | 8446 | Handloom [weaving machinery] (GST Schedule-I) | ||
| 138. | 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles(GST Schedule-I) | ||
| 139. | 8803 | Parts of goods of heading 8801(GST Schedule-I) | ||
| 140. | 9021 | Hearing aids(GST Schedule-I) | ||
| 141. | 92 | Indigenous handmade musical instruments (GST Schedule-I) | ||
| 142. | 9603 | Muddhas made of sarkanda and phool bahari jhadoo (GST Schedule-I) | ||
| 143. | 9609 | Slate pencils and chalk sticks (GST Schedule-I) | ||
| 144. | 9610 00 00 | Slates (GST Schedule-I) | ||
| 145. | 9803 | Passenger baggage (GST Schedule-I) | ||
| 146. | Any chapter | Puja samagri namely, – | ||
| (i) Rudraksha, rudraksha mala, tulsikanthi 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 | |||
| (vii) | Wick for diya. | |||
| (viii) Roli | ||||
| (ix) | Kalava (Raksha sutra) | |||
| (x) | Chandantika (GST Schedule-I) | |||
| 147. | Liquefied petroleum gas for supply to household and non | |||
| domestic exempted category (NDEC) customers (GST Schedule-I) | ||||
| 148. | Kerosene oil sold under PDS (GST Schedule-I) | |||
| 149. | Postal baggage transported by Department of Posts (GST Schedule-I) | |||
| 150. | Natural or cultured pearls and precious or semi-precious stones; | |||
| precious metals and metals clad with precious metal (Chapter 71) (GST Schedule-I) | ||||
| 151. | Jewellery, goldsmiths’ and silversmiths’ wares and other | |||
| articles (Chapter 71) (GST Schedule-I) | ||||
| 152. | Currency (GST Schedule-I) | |||
| 153. | Used personal and household effects (GST Schedule-I) | |||
| 154. | Coral, unworked (0508) and worked coral (9601); (GST Schedule-I) | |||
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