Goods and Service Tax (GST)

Generate e-Way bill Instantly Using TallyPrime

Posted on by Tally Academy

Electronic waybill, popularly known as an e-Way bill is a document that needs to be generated for consignment involving the movement of goods beyond the notified value. Most states have a threshold value of 50,000 and a higher threshold value in a few states.

e-Way bill is not a new concept. It has been in place for a few years now and in fact, even before GST with different names. We all know it is a process that requires the supplier/transporter to generate an e-way bill from the portal before transporting or shipping the goods. Once the e-way bill is generated, a unique number is generated for a specific consignment along with an e-way bill document and the supplier can choose to capture it on the invoice.

Today, most businesses generate e-way bills by mentioning the invoice details on the portal either using offline tools (JSON) or direct entry on the portal. While it is a mandatory need, but the effort and time that goes into generating the e-way bills, make the entire process of invoicing to shipping a cumbersome one. Guess, this is a common difficulty that you must have already felt irrespective of how big or small is your business.

To alleviate the difficulty in the current way of generating the e-way bill and to make the entire process simple and seamless, the latest release of TallyPrime comes with an inbuilt connected e-way bill solution that generates e-way bill instantly.

Yes, you read it right! You just need to record an invoice and the e-way bill be generated automatically.

Using TallyPrime’s online connected e-way bill solution, you can instantly generate e-way bills. All you need to do is just record an invoice in your usual way, and TallyPrime will automatically generate an e-way bill and capture the e-way bill number on the invoice.

instant-e-way-bill-in-tallyprime

Tally being one of the recognised ISO certified GSP (GST Suvidha Provider), TallyPrime directly integrates with the e-way portal to seamlessly generate e-way bills for you. It is so simple that you will certainly feel that generating an e-way bill is just the same as invoicing.

Online connected e-way bill features in TallyPrime

Tally’s fully connected e-way bill solution is simple, seamless with zero manual work. Take a look at some of the key features of a connected e-way bill solution.

Generate e-way bill instantly.

Given the compliance need of e-way bills in the process of invoicing and shipment, you no longer need to look at invoicing and e-way bill generation separately. Using TallyPrime, you seamlessly generate an e-way bill online by just recording the invoice. TallyPrime’s full connected solution absorbs the complexity by directly sending the details in prescribed format to the portal and fetches e-way bill details automatically.

e-way bill generated in TallyPrime

Cancel, Extend and update e-way bill online

In some situations, the invoices for which e-way bill is already generated requires to be cancelled. It could be for various reasons such as data entry mistake/order cancelled etc. Also, in an exceptional circumstance like natural calamity, trans-shipment delay, accident, break-down etc. you may want to extend the validity of the e-way bill. No matter what situations you encounter, using TallyPrime, you can cancel, extend ad update e-way bills online without the need to manually perform these actions from the portal.

cancel and extend e-way bill in TallyPrime

Also, for some reason, if you have generated an e-way bill either manually or using any of the available modes (outside TallyPrime), you can auto-fetch such details and capture the e-way bill number on the invoice. Thus, keeping your books up to date.

Flexibility to generate EWB online along with e-Invoice or separately.

By design, the e-invoice system (IRP) integrates with GSTN and e-way bill system. As a result, one can generate an e-invoice along with e-way bill as well. Using TallyPrime’s connected e-way bill solution, you get even more flexibility to do so. You can choose to generate an e-way bill along with an e-invoice or can separately generate only e-way bill as it suits your need.

e-invoice and e-way bill in tallyPrime

Flexibility to generate e-way bill for a single invoice or in bulk from a report

TallyPrime’s connected e-way bill solution comes with the flexibility to generate e-way bill for a single invoice or in bulk. You can generate an e-way bill for a single invoice in the flow of recording the transaction or you can choose to generate e-way bills in bulk (for more than one invoice) from the report. Generating e-way bills, be it a single invoice or bulk is amazingly simpler and faster.

bulk e-way bill in TallyPrime

Enhanced e-way bill reports

TallyPrime’s connected e-way bill solution comes with exclusive reports for e-way bill giving you a complete view of the e-way bill transactions and their status. With the help of the report, you will stay on top of the e-way bill status (Pending/cancelled/generated) and perform various other actions such as cancel, extend, etc. as per your needs.

Supports other modes for e-way bill generation.

In case of exigency cases like unavailability of internet services on a system or due to any other reason, if you wish to use other modes of e-way bill generation such as using offline utility, a direct entry on the portal etc. TallyPrime fully supports these situations.  Not only it supports these circumstances, but also auto-fetches details and updates the e-way bill number on the invoice. Thus, keeping your books up to date.

Offline-mode-e-way-bill

What’s more? The online connected e-way bill solution of TallyPrime comes with an inbuilt alert system to prevent redundancy and ensure that the latest data is shared with the portal, especially in a multi-user environment. Furthermore, the renowned and trusted ‘Prevention, Detection and correction’ capability ensure that the transactions are validated and only the correct and complete details are sent for e-way generation. This way you can prevent errors and work error-free.

Payment Declaration Form – GST PMT – 08: Definition, Format and Rules

Posted on by Tally Academy

What is Form GST PMT-08?

The Form PMT-08 is used to make payment of self-assessed tax by all quarterly taxpayers under the new GST returns system. This form shall be used in the first two months of the quarter. It is used for declaring and paying the tax liability and claiming the eligible input tax credit. It is to be used by 20th of the next month (for the first two months of the quarter). It will be followed by the filing of RET-1/2/3 by the 25th of the month following the quarter.

Since the taxpayer pays the monthly tax liability through this form, such a form is a replacement for the current form GSTR – 3B. Thus, GST PMT – 08 is used to declare and pay the tax liability and claim eligible input tax credit. Furthermore, the taxpayer must make the payment of self-assessed liabilities through GST PMT – 08 by the 20th of the month succeeding the month for which tax is to be paid. Once the payment is made, the taxpayer needs to file GST RET – 1, GST – RET 2 or GST RET – 3 by the 25th of the month following the quarter to which such a return pertains.

Format of GST PMT-08

Form GST PMT-08 Format

Key things to keep in mind while filing GST PMT-08

  • PMT-08 form applies to all returns i.e., SAHAJ, SUGAM, and Normal returns (quarterly filing only)
  • A taxpayer who opts to do return filing on a quarterly basis needs to make a payment on a monthly basis depending on the supplies initiated within the month
  • With the help of this form, only eligible ITC can be claimed
  • Self-assessed liabilities will be paid for the initial two months of the quarter for quarterly filers and these amounts shall be populated to RET-1
  • The credit of the tax paid within the initial two months of the quarter will be available at the time of return filing for the quarter
  • Self-assessed liabilities will be paid within the 20th of every month
    Liability can either be settled out of the balance in the electronic cash ledger or electronic credit ledger, whichever is applicable
  • Tax liability and input tax credit (ITC) availed will be based on self-assessment subject to the adjustment made in the main return of the quarter
  • According to Section 50 of the Act, excess ITC claimed/short liability declared will be liable for interest charges. Hence, any late payment will draw interest as per the rate mentioned in Section 50 of the Act
  • Also, the declaration in this form needs to be filed even if no supplies were initiated during the month

What is Form GST Anx-2 under New GST Return?

Posted on by Tally Academy

Under the New GST Return System, there will be one main return called the FORM GST RET-1 and two annexures i.e. FORM GST ANX-1 and FORM GST ANX-2. The return will have to be filed on a monthly basis, except for small taxpayers (taxpayers with a turnover up to Rs 5 crore) who can opt for the quarterly filing of returns.

What is FORM GST ANX-2?

FORM GST ANX-2 is an annexure to the main return FORM GST RET-1, and will have all the details of inward supplies, for the recipient of supplies to take action by either accepting or rejecting these documents, or marking them as pending, for action to be taken later. If the recipient accepts these documents, it means that the supplies reported in such documents by the suppliers in FORM GST ANX-1 are correct.

What are the contents of FORM GST ANX-2?

GSTIN: A taxpayer needs to input the GSTIN.

Basis details: Basic details such as trade name, legal name, etc. will be auto-populated on the basis of the GSTIN.

Inward supplies received from a registered person (other than the supplies attracting reverse charge), imports and supplies received from SEZ units / developers on Bill of Entry: The details will be entered as follows-

 

Table No. Name of the Table Instructions
3A Supplies received from registered persons including services received from SEZ units The details in these tables will be auto-populated from the following tables of the supplier’s FORM GST ANX-1 return:

3B – Supplies made to registered persons

3E –  Supplies to SEZ units/developers with payment of tax

3F – Supplies to SEZ units/developers without payment of tax

3G – Deemed exports

The recipient has the option to take action on the documents by either accepting, rejecting or marking them as pending.
3B Import of goods from SEZ units/developers on Bill of Entry
3C Import of goods from overseas on Bill of Entry
4 Summary of the input tax credit This will be the total figure of input tax credit for the return filing period, based on action taken by the recipient of supplies such as:

Total credit on all documents that have been rejected

Total credit on all documents that are kept pending

Total credit on all documents that have been accepted
5 ISD credits received This table is for reporting eligible input tax credit that has been received from an input service distributor. This needs to be entered document-wise.

What is the format of FORM GST ANX-2?

FORM GST ANX-2 Format

Key things for taxpayers to keep in mind while filing GST ANX-2

  • The supplier can upload documents continuously and on a real-time basis in FORM GST ANX-1 and will be auto-populated in this annexure i.e. FORM GST ANX-2
  • The details of the documents uploaded by the supplier shall be available for the recipient in FORM GST ANX-2 to take action such as to accept, reject or to keep the document pending
  • If a document is accepted by a recipient, it means that the document has been received before the recipient has filed his return and that the details reported by the supplier are correct
  • Any corrections in the rejected documents can be made only by the supplier through his FORM GST ANX-1
  • If a recipient marks a document as pending, this means he has deferred his action on the said document for a later date, of either accepting or rejecting the document. Input tax credit on these documents will not reflect in the main return i.e. FORM GST RET-1
  • The supplier cannot amend pending invoices until they are rejected by the recipient
  • The status of whether the supplier’s return is filed or not will be made known to the recipient in his FORM GST ANX-2. However, this does not affect the eligibility of the input tax credit available to the recipient, which will be decided as per the Act along with the rules made thereunder
  • A separate functionality will be available to search for and reject an accepted document, on which credit has already been availed. This credit will be shown under reversal in table 4B(1) of FORM GST RET-1, which can be adjusted in table 4A(11) of the same return, in order to arrive at the amount of input tax credit that has been availed
  • FORM GST ANX-2 will be deemed filed based upon the filing of the main return i.e. FORM GST RET-1 relating to the particular tax period
  • If documents have been uploaded by a supplier in his FORM GST ANX-1, but he has not filed his return for the previous two consecutive periods, then the recipient will not be able to take credit on these documents even if the same is made available to him in his FORM GST ANX-2. However, the option will be available to reject or keep these documents pending. For suppliers who file their returns quarterly instead of monthly, then the term ‘two consecutive periods’ are replaced by ‘one quarter’

GST Exempted Goods: List of Goods Exempt Under GST

Posted on by Tally Academy

Under different taxation systems, a host of goods or services is exempt from tax owing to socio-economic reasons. For instance, under the service tax regime, clinical and education services were exempt from service tax. Similarly, the sale of life-saving drugs or books meant for reading in different state governments were exempt from taxes.

Like all such taxes, there are few exceptions even under GST where goods or services are exempt from tax liability. Such exemptions on specified goods or services are granted by the government based on certain conditions. Hence, while determining the tax liability under GST, one needs to check for not only the goods or services that are chargeable to GST. But, one also needs to look into the goods or services that are exempt from tax.

Thus, the taxpayers need to understand not only the provisions regarding exemptions but also their implications to avoid any wrong application. So, before jumping to the list of non-gst goods, let’s first define what is an exempt supply under GST?

What is an Exempt Supply under GST?

As per section 2(47) of CGST Act 2017, an exempt supply means any goods or services or both:

  • which attract nil rate of tax or
  • that may be wholly exempt from tax under section 11 or
  • may be wholly exempt from tax under section 6 of IGST act or
  • including non-taxable supply

Thus, exempt supply includes the supply of following types of goods or services:

  • supply attracting nil rate of tax
  • supplies wholly exempt from tax
  • non – taxable supplies

GST Exempted Goods: List of Goods Exempt Under GST

Live Animals

  • Live asses, mules and hinnies (HSN Code – 0101)
  • Bovine animals (Live) (HSN Code – 0102)
  • Live swine (HSN Code – 0103)
  • Sheep and goats (Live) (HSN Code – 0104)
  • Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (HSN Code – 0105)
  • Other live animal such as Mammals, Birds, Insects (HSN Code – 0106)

Meat

  • Meat of bovine animals, fresh and chilled (HSN Code – 0201)
  • Bovine animals’ meat or frozen meat (other than frozen and put up in unit container) (HSN Code – 0202)
  • Meat of swine, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0203)
  • Sheep or goats’ meat, fresh meat, chilled meat or frozen meat (other than frozen and put up in unit container) (HSN Code – 0204)
  • Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0205)
  • 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) (HSN Code – 0206)
  • Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0207)
  • Other meat and edible meat offal, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0208)
  • 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) (HSN Code – 0209)
  • Poultry fat, free of lean meat, and pig fat, not rendered or otherwise extracted, salted, in brine, dried or smoked (other than put up in unit containers) (HSN Code – 0209)
  • 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 (HSN Code – 0210)

Fish, Meat and Fillets

  • Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state (other than goods falling under Chapter 3 and attracting 5%) (HSN Code – 3)
  • Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 (HSN Code – 0302)
  • Live fish (HSN Code – 0301)
  • Fish fillets and other fish meat (whether or not minced), fresh or chilled (HSN Code – 0304)
  • 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 (HSN Code – 0306)
  • Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled (HSN Code – 0307)
  • Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled (0308)

Eggs, Honey and Milk Products

  • Natural honey, other than put up in unit container and bearing a registered brand name (HSN Code – 0409)
  • Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk (HSN Code – 0401)
    Curd; Lassi; Buttermilk (HSN Code – 0403)
  • Chena or paneer, other than put up in unit containers and bearing a registered brand name (HSN Code – 0406)
  • Birds’ eggs, in shell, fresh, preserved or cooked (HSN Code – 0407)

Non – Edible Animal Products

  • Human hair, unworked, whether or not washed or scoured; waste of human hair (HSN Code – 0501)
  • All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products (HSN Code – 0506)
  • Semen including frozen semen (HSN Code – 0511)
  • All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. (HSN Code – 050790)

Live Trees and Plants

  • Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (HSN Code – 6)

Vegetables

  • Tomatoes, fresh or chilled (HSN Code – 0702)
  • Cucumbers and gherkins, fresh or chilled (HSN Code – 0707)
  • Potatoes, fresh or chilled (HSN Code – 0701)
  • Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled (HSN Code – 0703)
  • Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled (HSN Code – 0704)
  • Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled (HSN Code – 0705)
  • Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled (HSN Code – 0706)
  • Other vegetables, fresh or chilled (HSN Code – 0709)
  • Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared (HSN Code – 0712)
  • Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets (inserted w.e.f 14/11/2017 : and put up in unit container and –
    (a) bearing a registered brand name; or
    (b) displaying 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] (HSN Code – 0714)
  • Dried leguminous vegetables, shelled, whether or not skinned or split (HSN Code – 0713)
  • Manioc, arrowroot, salep, Jerusalem, artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith (HSN Code – 0714)

Fruits and Dry Fruits

  • Coconuts, fresh or dried, whether or not shelled or peeled (HSN Code – 0801)
  • Brazil nuts, fresh, whether or not shelled or peeled (HSN Code – 0801)
  • 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 (HSN Code – 0802)
  • Bananas, including plantains, fresh or dried (HSN Code – 0803)
  • Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh (HSN Code – 0804)
  • 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 (HSN Code – 0805)
  • Grapes, fresh (HSN Code – 0806)
  • Melons (including watermelons) and papaws (papayas), fresh (HSN Code – 0807)
  • Apples, pears and quinces, fresh (HSN Code – 0808)
  • Apricots, cherries, peaches (including nectarines), plums and sloes, fresh (HSN Code – 0809)
  • 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 (HSN Code – 0810)
  • Peel of citrus fruit or melons (including watermelons), fresh (HSN Code – 0814)

Tea, Coffee and Spices

  • Coffee beans, not roasted (HSN Code – 0901)
  • Unprocessed green leaves of tea (HSN Code – 0902)
  • Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] (HSN Code – 0909)
  • Fresh turmeric, other than in processed form (HSN Code – 09103010)
  • Ginger (Fresh), other than in processed form (HSN Code – 09101110)
  • All goods of seed quality (HSN Code – 09)

Edible Grains

  • Wheat and meslin (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1001)
  • Rye (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1002)
  • Barley (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1003)
  • Oats (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1004)
  • Maize (corn) (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1005)
  • Rice (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1006)
  • Grain sorghum (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1007)
  • 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) (HSN Code – 1008)

Milling Industry Products

  • Wheat or meslin flour (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1101)
  • 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) (HSN Code – 1102)
  • Guar meal (HSN Code – 11061010)
  • Cereal groats, meal and pellets (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1103)
  • Flour, of potatoes (other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017) (HSN Code – 1105
  • Cereal grains hulled (HSN Code – 1104)
  • 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) (HSN Code – 1106)

Oil Seeds, Fruit and Part of Plants

  • All goods of seed quality (HSN Code – 12)
  • Soya beans, whether or not broken, of seed quality (HSN Code – 1201)
  • Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality (HSN Code – 1202)
  • Linseed, whether or not broken, of seed quality (HSN Code – 1204)
  • Rape or colza seeds, whether or not broken, of seed quality (HSN Code – 1205)
  • Sunflower seeds, whether or not broken, of seed quality (HSN Code – 1206)
  • Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality (HSN Code – 1207)
  • Seeds, fruit and spores, of a kind used for sowing (HSN Code – 1209)
    Hop cones, fresh (HSN Code – 1210)
  • 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 (HSN Code – 1211)
  • Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled (HSN Code – 1212)
  • Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets (HSN Code – 1213)
  • 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 (HSN Code – 1214)

Gums, Resins, Vegetable SAP & Extracts

  • Lac and Shellac (HSN Code – 1301)

Vegetable Materials and Products

  • Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) (HSN Code – 1401)
  • Unworked coconut shell (HSN Code – 1404)
  • Betel leaves (HSN Code – 4049040)
  • Vegetable materials, for manufacture of jhadoo or broom sticks (HSN Code – 14049090)

Sugar, Jaggery, Honey & bubble Gums

  • Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery (HSN Code – 1701 or 1702)

Pizza, Cake, Bread, Pasta & Waffles

  • 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 (HSN Code – 1904)
  • Pappad, by whatever name it is known, except when served for consumption (HSN Code – 1905)
  • Bread (branded or otherwise), except when served for consumption and pizza bread (HSN Code – 1905)

Tea & Coffee Extract & Essence

  • Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. (HSN Code – 2106)

Water, Mineral & Aerated

  • Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container) (HSN Code – 2201)
  • Non-alcoholic Toddy, Neera including date and palm neera (HSN Code – 2201)
  • Tender coconut water other than put up in unit container and bearing a registered brand name (HSN Code – 2202 90 90)

Flours, Meals & Pellets

  • 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 (HSN Code – 2302, 2304, 2305, 2306, 2308, 2309)

Salts & Sands

  • Salt, all types (HSN Code – 2501)

Fossil Fuels – Coal and Petroleum

  • Electrical energy (HSN Code – 27160000)

Gases and Nonmetals

  • Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 (HSN Code – 2835)

Drugs & Pharmaceuticals

  • Human Blood and its components (HSN Code – 3002)
  • All types of contraceptives (HSN Code – 3006)

Fertilizers

  • All goods and organic manure (other than put up in unit containers and bearing a registered brand name) (HSN Code – 3101)

Essential Oils, Beauty Products

  • Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta (HSN Code – 3304)

Insecticides, Artificial Carbon & Graphite

  • Municipal waste, sewage sludge, clinical waste (HSN Code – 3825)

Polymers, Polyethylene, Cellulose

  • Plastic bangles (HSN Code – 3926)

Rubber, Plates, Belt, Condensed Milk

  • Condoms and contraceptives (HSN Code – 4014)

Fuel wood, Wood Charcoal

  • Firewood or fuel wood (HSN Code – 4401)
  • Wood charcoal (including shell or nut charcoal), whether or not agglomerated (HSN Code – 4402)

Newsprint, Uncoated paper & paperboard

  • Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government (HSN Code – 4802)
  • Postal items, like envelope, Post card etc., sold by Government (HSN Code – 4802)
  • Rupee notes when sold to the Reserve Bank of India (HSN Code – 48)

Printed Books, Brochures, Newspapers

  • Cheques, lose or in book form (HSN Code – 4907)
  • Printed books, including Braille books (HSN Code – 4901)
  • Newspapers, journals and periodicals, whether or not illustrated or containing advertising material (HSN Code – 4902)
  • Children’s picture, drawing or coloring books (HSN Code – 4903)
  • Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed (HSN Code – 4905)

Silk Worm Cocoon, Yarn, Waste & Woven Fabrics

  • Silkworm laying, cocoon (HSN Code – 5001)
  • Raw silk (HSN Code – 5002)
  • Silk waste (HSN Code – 5003)
  • Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets (HSN Code – 50)

Wool Materials & Waste, Animal Hairs

  • Wool, not carded or combed (HSN Code – 5101)
  • Fine or coarse animal hair, not carded or combed (HSN Code – 5102)
  • Waste of wool or of fine or coarse animal hair  (HSN Code – 5103)

Cotton Materials, Synthetics & Woven Fabrics

  • Gandhi Topi (HSN Code – 52)
  • Khadi Yarn (HSN Code – 52)

Flex Raw, Vegetable Materials & Paper Yarn

  • Jute fibers, raw or processed but not spun (HSN Code – 5303)
  • Coconut, coir fiber (HSN Code – 5305)

Blankets & Bedsheets

  • Indian National Flag (HSN Code – 63)

Artificial flowers, Wigs & False Beards

  • Human hair, dressed, thinned, bleached or otherwise worked (HSN Code – 6703)

Bricks, Blocks & Ceramics

  • Idols made of clay (HSN Code – 69)
  • Earthen pot and clay lamps (HSN Code – 69)

Glasses, Mirrors, Flasks

  • Glass bangles (except those made from precious metals) (HSN Code – 7018)

Hand Tools & Cutlery

  • 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 (HSN Code – 8201)
  • Handloom (weaving machinery)

Industrial Machinery

  • Amber charkha (HSN Code – 8445)

Balloons, Parachutes & Airlift Gear

  • Spacecraft (including satellites) and suborbital and spacecraft launch vehicles (HSN Code – 8802 60 00)
  • Parts of goods of heading 8801 (HSN Code – 8803)

Medical, Chemical & Astronomy

  • Hearing aids (HSN Code – 9021)

Pencil Lighter Toiletries

  • Muddhas made of sarkanda and phool bahari jhadoo (HSN Code – 9603)
  • Slate pencils and chalk sticks (HSN Code – 9609)
  • Slates (HSN Code – 9610 00 00)

Musical Instruments

  • Indigenous handmade musical instruments (HSN Code – 92)

Machinery Lab Chemicals Drugs Medicines

  • Passenger baggage (HSN Code – 9803)