CGST Rules - Central Goods and Services Tax Rules, 2017

CHAPTER XVI

E-WAY RULES

Rule 138

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central Tax Notification 12/2018 dated 7th March, 2018. Refer to Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill for the current version.

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:

Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time.

Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:

Provided that where the goods are transported by railways or by air or vessel, the e- way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-

(a) information in Part B of FORM GST EWB-01; and

(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub- rule (5).

(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.

(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:

Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e- commerce operator.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.

(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-

Sl. No.DistanceValidity period
(1)(2)(3)
1Upto 100 km.One day
2For every 100 km. or part thereof thereafterOne additional day

Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.— For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty- four hours.

(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-

(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB- 01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;

(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;

(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and

(g) where the goods being transported are treated as no supply under Schedule III of the Act.

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS.

ANNEXURE [See rule 138(14)]

Sl. No.Description of Goods
(1)(2)
1Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2Kerosene oil sold under PDS
3Postal baggage transported by Department of Posts
4Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
6Currency
7Used personal and household effects
8Coral, unworked (0508) and worked coral (9601)

Substituted w.e.f 01st February 2018 Vide Notf no. 03/2018- CT dt 23.01.2018. Till then it read as; 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-

(1) shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E)]69

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.- The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.

(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.

(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

Sl. No.DistanceValidity period
(1)(2)(3)
1Upto 100 km.One day
2For every 100 km. or part thereof thereafterOne additional day

Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.— For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.

(11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services TaxRules of any State shall be valid in every State and Union territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS.

S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods
10101Live asses, mules and hinnies
20102Live bovine animals
30103Live swine
40104Live sheep and goats
50105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
60106Other live animal such as Mammals, Birds, Insect
70201Meat of bovine animals, fresh and chilled.
80202Meat of bovine animals frozen [other than frozen and put up in unit container]
90203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
100204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
110205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
120206Edible 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]
130207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
140208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
150209Pig 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]
160209Pig 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]
170210Meat 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
183Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
190301Live fish
200302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
210304Fish fillets and other fish meat (whether or not minced), fresh or chilled.
220306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
230307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled
240308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
250401Fresh 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
260403Curd; Lassi; Butter milk
270406Chena or paneer, other than put up in unit containers and bearing a registered brand name;
280407Birds' eggs, in shell, fresh, preserved or cooked
290409Natural honey, other than put up in unit container and bearing a registered brand name
300501Human hair, unworked, whether or not washed or scoured; waste of human hair
310506All 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
320507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
330511Semen including frozen semen
346Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
350701Potatoes, fresh or chilled.
360702Tomatoes, fresh or chilled.
370703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
380704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
390705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
400706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
410707Cucumbers and gherkins, fresh or chilled.
420708Leguminous vegetables, shelled or unshelled, fresh or chilled.
430709Other vegetables, fresh or chilled
440712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
450713Dried leguminous vegetables, shelled, whether or not skinned or split.
460714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
470801Coconuts, fresh or dried, whether or not shelled or peeled
480801Brazil nuts, fresh, whether or not shelled or peeled
490802Other 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
500803Bananas, including plantains, fresh or dried
510804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
520805Citrus 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.
530806Grapes, fresh
540807Melons (including watermelons) and papaws (papayas), fresh.
550808Apples, pears and quinces, fresh.
560809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
570810Other 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.
580814Peel of citrus fruit or melons (including watermelons), fresh.
599All goods of seed quality
600901Coffee beans, not roasted
610902Unprocessed green leaves of tea
620909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
630910 11 10Fresh ginger, other than in processed form
640910 30 10Fresh turmeric, other than in processed form
651001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
661002Rye [other than those put up in unit container and bearing a registered brand name]
671003Barley [other than those put up in unit container and bearing a registered brand name]
681004Oats [other than those put up in unit container and bearing a registered brand name]
691005Maize (corn) [other than those put up in unit container and bearing a registered brand name]
701006Rice [other than those put up in unit container and bearing a registered brand name]
711007Grain sorghum [other than those put up in unit container and bearing a registered brand name]
721008Buckwheat, 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]
731101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
741102Cereal 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]
751103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
761104Cereal grains hulled
771105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
781106Flour, 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]
7912All goods of seed quality
801201Soya beans, whether or not broken, of seed quality.
811202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
821204Linseed, whether or not broken, of seed quality
831205Rape or colza seeds, whether or not broken, of seed quality.
841206Sunflower seeds, whether or not broken, of seed quality.
851207Other 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.
861209Seeds, fruit and spores, of a kind used for sowing.
871210Hop cones, fresh.
881211Plants 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.
891212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
901213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
911214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
921301Lac and Shellac
931404 90 40Betel leaves
941701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
951904Puffed 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
961905Pappad
971905Bread (branded or otherwise), except pizza bread
982201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
992201Non-alcoholic Toddy, Neera including date and palm neera
1002202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name
1012302, 2304, 2305, 2306, 2308, 2309Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
1022501Salt, all types
1032835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
1043002Human Blood and its components
1053006All types of contraceptives
1063101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
1073304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
1083825Municipal waste, sewage sludge, clinical waste
1093926Plastic bangles
1104014Condoms and contraceptive
1114401Firewood or fuel wood
1124402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
1134802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
1144817 / 4907Postal items, like envelope, Post card etc., sold by Government
11548 / 4907Rupee notes when sold to the Reserve Bank of India
1164907Cheques, lose or in book form
1174901Printed books, including Braille books
1184902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
1194903Children's picture, drawing or colouring books
1204905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
1215001Silkworm laying, cocoon
1225002Raw silk
1235003Silk waste
1245101Wool, not carded or combed
1255102Fine or coarse animal hair, not carded or combed
1265103Waste of wool or of fine or coarse animal hair
12752Gandhi Topi
12852Khadi yarn
1295303Jute fibres, raw or processed but not spun
1305305Coconut, coir fibre
13163Indian National Flag
1326703Human hair, dressed, thinned, bleached or otherwise worked
1336912 00 40Earthen pot and clay lamps
1347018Glass bangles (except those made from precious metals)
1358201Agricultural 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.
1368445Amber charkha
1378446Handloom [weaving machinery]
1388802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
1398803Parts of goods of heading 8801
1409021Hearing aids
14192Indigenous handmade musical instruments
1429603Muddhas made of sarkanda and phool bahari jhadoo
1439609Slate pencils and chalk sticks
1449610 00 00Slates
1459803Passenger baggage
146Any ChapterPuja 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
147Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148Kerosene oil sold under PDS
149Postal baggage transported by Department of Posts
150Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)