List of items exempted under GST

Here is the list of products that are kept outside the purview of GST:-

1. Animal feed
2. Aquatic feed
3. Betel leaves
4. Bread
5. Butter milk
6. Children’s’ picture, drawing or coloring books
7. Coconuts
8. Contraceptives (Condoms)
9. Curd
10. Earthen pot and clay lamps
11. Educational services
12. Eggs
13. Fire wood
14. Fish
15. Fresh fruits
16. Fresh milk
17. Fresh vegetables
18. Gandhi topi
19. Hand operated agriculture equipments
20. Hearing aids
21. Human blood
22. Human hair
23. Indian national flag
24. Indigenous handmade musical instruments
25. Jaggery
26. Judicial, Nonjudicial stamp papers, Court fee stamps
27. Khadi yarn
28. Kumkum, Bindi, Sindur
29. Lassi
30. Live animals
31. Live trees and plants
32. Medical services
33. Municipal waste, sewage sludge, clinical waste
34. Non-alcoholic Toddy, Neera
35. Oraganic manure
36. Pappad
37. Plastic bangles
38. Poultry feed & cattle feed
39. Prasad (sacred food)
40. Printed books, including Braille books and newspaper, periodicals & journals
41. Puffed rice (muri)
42. Puja samagri
43. Raw jute
44. Raw silk
45. Raw wool
46. Salt
47. Semen
48. Slates, Slate pencils and chalk sticks
49. Tender coconut water
50. Unbranded atta (flour) and maida
51. Unbranded besan (gram flour)
52. Unbranded natural honey
53. Unpacked foodgrains (Cereals, pulses)
54. Unpacked paneer
55. Water (other than aerated, mineral, purified)
56. Wood charcoal

casual taxpayer


A casual taxpayer is a person who occasionally undertakes business transactions in a state/Union Territory where he/she has no place of business.

registration of casual taxpayer

the registration as ‘casual taxpayer’ will be valid for 90 days. A tax payer will also have the option to extend the registration duration once for a maximum of 90 days before the expiry of the initial period for which registration was granted. “A taxpayer must go for registration as casual taxpayer at least 5 working days prior to the commencement of business,

After a taxpayer has opted to register as a ‘casual taxpayer’, a challan has to be generated after giving estimated values of supplies and tax and cess liability during the period of registration.

Advance tax

The taxpayer has to make advance tax payment using the payment modes available at the GST portal

a taxpayer has deposited advance tax but does not wish to continue the business, the taxpayer can apply for a refund at the time of filing application for surrender of registration,”

Composition scheme

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