Which Items are Taxable Under GST?

In order to understand which items are taxable under GST, let us know about the GST. The Goods and Services Tax (GST) is India's most major tax reform since independence, bringing uniformity to the taxation structure and abolishing the previous system of cascading taxes.

1. Central GST

    (CGST)

2. State GST  (SGST)

3. Integrated GST  (IGST)

Knowing whether an item is GST exempted or not is also part of understanding taxability. GST Exemptions have been clearly specified as a result of the enlarged scope of taxable supplies under GST. It will be an easier process to identify GST applicable on which goods by first identifying goods that are exempted from GST taxation. Hence the rest of the items would fall under GST taxation.

• Vegetables, roots, and tubers that can be eaten

• Cereals

• Fish which is unprocessed and not frozen 

• Fresh fruits and veggies which are not frozen and are unprocessed

• Meat that isn't frozen or which is stored in unit containers

• Cane jaggery

• Coconut water

• Raw silk

• Silk waste

• Cocoon by the silkworm

• Wool which is not combed or carded

• Cotton which is used in Gandhi Topi

• Cotton which is used in Khadi Yarn

• Coconut fibre

• Jute fibre which is raw or processed but not spun

• Puja Samagri

• Live animals except horses

• Goods of seed quality

• Coffee bean which is unroasted

• Unprocessed green tea leaves

• Fresh ginger, fresh turmeric (unprocessed ones)

• Human blood and components

• All types of contraceptives

• Organic manure which is not having a brand name

•  Kumkum, Bindi, Sindur, and Alta

• Firewood, Wood charcoal

• Betel leaves

• Stamp papers used for both judicial and no judicial purposes, court fee stamps which are sold by the government treasuries and authorized vendors.

• Postal items like postcards are sold by the government. Rupee notes when sold to RBI and cheques.

• Books which are printed including braille books, newspapers, maps

• Earthen pots, and clay lamps

• Bangles which are not made up of precious metals

• Manually operated or animal driven agricultural implements

• Hand tools such as spades and shovel

• Handloom

• Spacecraft

• Hearing aid

Hence these are the items which are exempted from GST taxation. So to conclude, I would like to say that, if you want to know which items are taxable under GST? You need to know that all the other items except the above-mentioned list would fall under GST taxation.

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