Updated On 01/08/2024

Not all products need GST to be sold on Courtyards.in

There are certain products like books, certain handicrafts, some edible goods, etc. that are exempted from GST.

Click here to view the GST exempted category list Categories that are exempted from GST

You can click one of the links below to check if your product falls in the GST

exempt category

Non-Taxable Books

Product description from Government released chart

 Printed books, including Braille books and newspaper

 Periodicals & journals

 All goods not specified elsewhere Music, printed or in manuscript, whether or not bound or illustrated, Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

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

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

Product description from Government released chart

 Brochures, leaflets and similar printed matter, whether or not in single sheets

 Exercise book, graph book, & laboratory note book, Braille paper

 All goods not specified elsewhere Music, printed or in manuscript, whether or not bound or illustrated, Plans and drawings for architectural, engineering,

industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings , Calendars of any kind, printed, including calendar Grocery & Agricultural Produce

Product description from Government released chart

 Cane jiggery (gur), Palmyra jaggery

 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)

 Curd

 Lassi

 Butter milk

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

 Fresh vegetables, roots and tubers other than those in frozen or preserved state

 Fresh fruits other than in frozen state or preserved

 Fish seeds, prawn / shrimp seeds whether or not processed, cured or infrozen state

 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

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

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

 Flour, aata, maida, besan, etc., other than those put up in unit container and

bearing a registered brand name or enforceable brand name

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

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

bread

 Tender coconut water put up in unit container and bearing a registered brand

name or enforceable brand name

 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed,

including grass, hay & straw, supplement & husk of pulses, concentrates &

additives, wheat bran & deoiled cake [other than rice-bran]

 Common salt, by whatever name it is known, including iodized and other

fortified salts, sendha namak [rock salt], kala namak salt, all types

 All goods of seed quality, coffee beans, not roasted, unprocessed green

leaves of tea, fresh ginger and fresh turmeric other than in processed form

 All goods of seed quality : Soya beans, whether or not broken., Groundnuts,

not roasted or otherwise cooked, whether or not shelled or broken

 Linseed, whether or not broken

 Rape or colza seeds, whether or not broken ( chemically processed is taxable)

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

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

 Hop cones

 Fresh 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

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

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

 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

 Lac and Shellac

 Betel leaves

Others

Product description from Government released chart

 Lac and Shellac

 Betel leaves

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

 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake [other than rice-bran]

 Organic manure, other than put up in unit containers and bearing a brand name

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

 Plastic bangles

 Bangles (except those made from precious metals)

 Condoms and contraceptives

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

 Gandhi Topi, Khadi yarn

 Jute fibres, raw or processed but not spun

 Idols made of clay

 Agricultural implements manually operated or animal driven

 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

 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other

vegetable materials, bound together, with or without handles

 Indigenous handmade musical instruments (as specified)

 Slate pencils and chalk sticks., Slates

 Indian National Flag (made of textile)

 Linseed, whether or not broken

 Rape or colza seeds, whether or not broken ( chemically processed is taxable)

 Sunflower seeds, whether or not broken.

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

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

 Hop cones

 Fresh 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

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

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

 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 For additional information and updated products list and notifications and circulars Visit

GST Portal

https://www.gst.gov.in