Goods Exempted From E-Way bill (Electronic Way Bill) II GST Rate Schedule-I

Items and Goods Exempted From E-way bill

ANNEXURE [See Rule 138 (14)] as per Notification No.27 /2017 – Central Tax Dated 30th August, 2017

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)

**************

 Other GST Post

Rajasthan E-Way Bill Rule

Recommendations made by the GST Council in the 23 meeting 

Recommendations made by the GST Council in the 25 meeting