There are mainly two types of GST exemptions for goods:
- Absolute Exemption: This exemption applies without any terms and conditions. In an absolute exemption, the supply of a specific good is GST exempt irrespective of the supplier, receiver, or whether the goods are supplied intrastate or interstate.
- Conditional Exemption: This exemption has specific terms and conditions specified in the GST Act, amendments, or notifications under which the goods can be exempted from GST.
List of GST Exempt Products on Amazon
Based on the conditions and criteria mentioned above, here’s a list of GST-exempt product categories on Amazon:
Food:
- Cereals
- Edible fruits and vegetables (not frozen or processed)
- Edible roots, tubers, fish, and meat (not packaged or processed)
- Tender coconut
- Jaggery
- Unprocessed tea leaves
- Unroasted coffee beans
- Seeds
- Ginger
- Salt
- Turmeric
- Betel leaves
- Papad
- Non-branded flour, gram flour, whole flour
- Non-branded natural honey
- Unpacked paneer
- Bread
- Puffed rice
- Eggs
- Dairy products: milk, curd, lassi, buttermilk
- Aquatic feed
- Poultry and cattle feed
- Supplements
Raw Material:
- Raw silk, jute, wool
- Silk waste
- Khadi fabric
- Cotton used for khadi yarn
- Raw jute fibre
- Firewood
- Charcoal
- Handloom fabrics
Tools/Instruments:
- Hearing aids
- Hand tools like spades and shovels
- Tools for agricultural work
- Handmade musical instruments
- Aids and implements for physically challenged people
Miscellaneous:
- Books, maps, newspapers, journals
- Non-judicial stamps, postal items
- Drawing or coloring books for children
- Educational services
- Live animals (except horses)
- Beehives
- Human hair, blood, and semen
- Bangles
- Chalk sticks
- Contraceptives
- Earthen pots
- Items used in pooja like idols, bindi, kumkum
- Kites
- Indian national flag
- Gandhi topi
- Organic manure
- Vaccines
These are the products that can be sold on Amazon without attracting any GST.
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