Clarification in respect of residency under section 6 of the Income-tax Act, 1961

Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual as to whether he is resident in India or a non-resident or not ordinarily resident, is dependent, inter-alia, on the period for which the person is in India during a year.

Various representations have been received stating that there are number of individuals who had come on a visit to India during the previous year 2019-20 for a particular durationand intended to leave India before the end of the previous year for maintaining their status as non-resident or not ordinary resident in India. However due to declaration of the lockdown and suspension of international flights owing to outbreak of Novel Corona Virus (COVID-19), they are required to prolong their stay in India. Concerns have been expressed that they may involuntarily end up becoming Indian residents without any intention to do so.

In order to avoid genuine hardship in such cases, the CBDT has decided vide circular no 11 dated May 8, 2020, that for the purposes of determining the residential status under section 6 of the Act during the previous year 2019-20 in respect of an individual who has come to India on a visit before 22nd March, 2020 and:

  • has been unable to leave India on or before 31st March 2020, his period of stay in India from 22nd March, 2020 to 31st March, 2020 shall not be taken into account; or
  • has been quarantined in India on account of Novel Corona Virus (Covid-19) on or after 1st March, 2020 and has departed on an evacuation flight on or before 31st March, 2020 or has been unable to leave India on or before 31st March, 2020, his period of stay from the beginning of his quarantine to his date of departure or 31st March, 2020, as the case may be, shall not be taken into account; or
  • has departed on an evacuation flight on or before 31st March, 2020, his period of stay in India from 22nd March, 2020 to his date of departure shall not be taken into account.

Further, as the lockdown continues during the Financial Year 2020-21 and it is not yet clear as to when international flight operations would resume, a circular excluding the period of stay of these individuals up to the date of normalisation of international flight operations, for determination of the residential status for the previous year 2020-21 shall be issued after the said normalisation.

Finance Minister announce measures for relief and credit support related to businesses, especially MSMEs to support Indian Economy’s fight against COVID-19

  • Rs 3 lakh crore Emergency Working Capital Facility for Businesses, including MSMEs
  • Rs 20,000 crore Subordinate Debt for Stressed MSMEs
  • Rs 50,000 crore equity infusion through MSME Fund of Funds
  • New Definition of MSME and other Measures for MSME
  • No Global tenders for Government tenders of up to Rs 200 crore
  • Extending the Employees Provident Fund Support for business and organized workers for another 3 months for salary months of June, July and August 2020
  • EPF Contribution to be reduced for Employers and Employees for 3 months to 10% from 12% for all establishments covered by EPFO for the next 3 months
  • Rs. 30,000 crore Special Liquidity Scheme for NBFC/HFC/MFIs
  • Rs. 45,000 crore Partial credit guarantee Scheme 2.0 for Liabilities of NBFCs/MFIs
  • Rs 90,000 crore Liquidity Injection for DISCOMs
  • Relief to Contractors given by extension of up to six months for completion of contractual obligations, including in respect of EPC and concession agreements
  • Relief to Real Estate Projects the registration and completion date for all registered projects will be extended up to six months. 
  • Tax relief to business as pending income tax refunds to charitable trusts and non-corporate businesses and professions to be issued immediately
  • Reduction in Rates of ‘Tax Deduction at Source’ and ‘Tax Collected at Source” by 25% for the remaining period of FY 20-21
  • Due Dates for various tax related compliances extended

Reduction in rate of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS)

In order to provide more funds at the disposal of the taxpayers for dealing with the economic situation arising out of COVID-19 pandemic, the rates of Tax Deduction at Source (TDS) for  the following non-salaried specified payments made to residents has been reduced by 25% for the period from 14th  May, 2020  to 31st March, 2021:-

S. No Section of the Income-tax Act Nature of Payment Existing Rate of TDS Reduced rate from 14/05/2020 to 31/03/2021
1 193 Interest on Securities 10% 7.5%
2 194 Dividend 10% 7.5%
3 194A Interest other than interest on securities 10% 7.5%
4 194C Payment of Contractors and sub-contractors 1% (individual/HUF)

2% (others)

0.75% (individual/HUF)

1.5% (others)

5 194D Insurance Commission 5% 3.75%
6 194DA Payment in respect of life insurance policy 5% 3.75%
7 194EE Payments in respect of deposits under National Savings Scheme 10% 7.5%
8 194F Payments on account of re-purchase of Units by Mutual Funds or UTI 20% 15%
9 194G Commission, prize etc., on sale of lottery tickets 5% 3.75%
10 194H Commission or brokerage 5% 3.75%
11 194-I(a) Rent for plant and machinery 2% 1.5%
12 194-I(b) Rent for immovable property 10% 7.5%
13 194-IA Payment for acquisition of immovable property 1% 0.75%
14 194-IB Payment of rent by individual or HUF 5% 3.75%
15 194-IC Payment for Joint Development Agreements 10% 7.5%
16 194J Fee for Professional or Technical Services (FTS), Royalty, etc. 2% (FTS, certain royalties, call centre)

10% (others)

1.5% (FTS, certain royalties, call centre)

7.5% (others)

17 194K Payment of dividend by Mutual Funds 10% 7.5%
18 194LA Payment of Compensation on acquisition of immovable property 10% 7.5%
19 194LBA(1) Payment of income by Business trust 10% 7.5%
20 194LBB(i) Payment of income by Investment fund 10% 7.5%
21 194LBC(1) Income by securitisation trust 25% (Individual/HUF)

30% (Others)

18.75% (Individual/HUF)

22.5% (Others)

22 194M Payment to commission, brokerage etc. by Individual and HUF 5% 3.75%
23 194-O TDS on e-commerce participants 1%

(w.e.f. 1.10.2020)

0.75%

Further, the rate of Tax Collection at Source (TCS) for the following specified receipts has also been reduced by 25% for the period from 14th May, 2020  to 31st March, 2021:-

S. No Section of the Income-tax Act Nature of Receipts Existing Rate of TCS Reduced rate from 14/05/2020 to 31/03/2021
1 206C(1) Sale of
(a) Tendu Leaves 5% 3.75%
(b)Timber obtained under a forest lease 2.5% 1.875%
(c) timber obtained by any other mode 2.5% 1.875%
(d) Any other forest produce not being timber/tendu leaves 2.5% 1.875%
(e) scrap 1% 0.75%
(f) Minerals, being coal or lignite or iron ore 1% 0.75%
2 206C(1C) Grant of license, lease, etc. of

(a) Parking lot

2% 1.5%
(b) Toll Plaza 2% 1.5%
(c) Mining and quarrying 2% 1.5%
3 206C(1F) Sale of motor vehicle above 10 lakhs 1% 0.75%
4 206C(1H) Sale of any other goods 0.1%

(w.e.f 01.10.2020)

0.75%

3. Therefore, TDS on the amount paid or credited during the period from 14th May, 2020 to 31st March, 2021 shall be deducted at the reduced rates specified in the table in para 1 above. Similarly, the tax on the amount received or debited during the period from 14th May, 2020  to 31st March, 2021 shall be collected at the reduced rates specified in the table in para 2 above.

4.  It is further stated that there shall be no reduction in rates of TDS or TCS, where the tax is required to be deducted or collected at higher rate due to non-furnishing of PAN/Aadhaar For example, if the tax is required to be deducted at 20% under section 206AA of the Income-tax Act due to non-furnishing of PAN/Aadhaar, it shall be deducted at the rate of 20% and not at the rate of 15%.

Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak

Following are the decisions with respect to statutory and regulatory compliance matters related to various sectors:


  • Income Tax

  1. Extend last date for income tax returns for (FY 18-19) from 31st March, 2020 to 30th 1. June, 2020.
  2. Aadhaar-PAN linking date to be extended from 31st March, 2020 to 30th 2. June, 2020.
  3.  Vivad se Vishwas scheme – no additional 10% amount, if payment made by June 30, 2020.
  4.  Due dates for issue of notice, intimation, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents and time limit for completion of proceedings by the authority and any compliance by the taxpayer including investment in saving instruments or investments for roll over benefit of capital gains under Income Tax Act, Wealth Tax Act, Prohibition of Benami Property Transaction Act, Black Money Act, STT law, CTT Law, Equalization Levy law, Vivad Se Vishwas law where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020.
  5. For delayed payments of advanced tax, self-assessment tax, regular tax, TDS, TCS, equalization levy, STT, CTT made between 20th March 2020 and 30th June 2020, reduced interest rate at 9% instead of 12 %/18 % per annum ( i.e. 0.75% per month instead of 1/1.5 percent per month) will be charged for this period. No late fee/penalty shall be charged for delay relating to this period.
  6. Necessary legal circulars and legislative amendments for giving effect to the aforesaid relief shall be issued in due course.

  • GST/Indirect Tax

Those having aggregate annual turnover less than Rs. 5 Crore Last date can file GSTR-3B due in March, April and May 2020 by the last week of June, 2020. No interest, late fee, and penalty to be charged.

  1. Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.
  2. Date for opting for composition scheme is extended till the last week of June, 2020. Further, the last date for making payments for the quarter ending 31st March, 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020.
  3.  Date for filing GST annual returns of FY 18-19, which is due on 31st March, 2020 is extended till the last week of June 2020.
  4. Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020.
  5. Necessary legal circulars and legislative amendments to give effect to the aforesaid GST relief shall follow with the approval of GST Council.
  6. Payment date under Sabka Vishwas Scheme shall be extended to 30th June, 2020. No interest for this period shall be charged if paid by 30th June, 2020.

  •  Customs

  1. 24X7 Custom clearance till end of 30th
  2.  June, 2020 Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing applications, reports, any other documents etc., time limit for any compliance under the Customs Act and other allied Laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020.

Be Peaceful !!!

HKVK Team

Key updates of 32nd GST Council Meeting – 10 Jan 2019

1. Threshold limit increased to 40 Lakhs

Effective April 1, the GST exemption threshold has been raised from Rs 20 lakh to Rs 40 lakh. For hilly states and those in the North East, the threshold has been doubled to Rs 20 lakh.

2. Power to states

Now states will be able to choose if they want to keep the GST exemption limit at Rs 20 lakh or Rs 40 lakh, Jaitley said.

3. Composition limit increased to 1.5Cr from the present 1 cr

The existing Composition Scheme turnover threshold raised to Rs 1.5 crore.
Those who use the scheme from April 1,2019

4 Quarterly payment and Annual Return

Now Composition tax payers will pay tax quarterly, but file returns annually.

5 Composition scheme for services

Those providing services or mixed supplies (goods and services) with a turnover up to Rs 50 lakhs will now be entitled to avail composition scheme.

6 Rate for services under comp scheme @ 6%

Compounding rate for services under composition scheme is fixed at 6 percent.

7 RealEstate

A committee has been set up to consider real estate GST rates, a consensus is yet to be achieved, says FM Arun Jaitley.

8 Calamity cess by Kerela @1%

GST Council lets Kerala levy 1% cess for 2 years on intra-state sales: Finance Minister arun jaitley.

 

How to file an individual ITR for the AY 2017-18(F.Y. 2016-17) and previous year now?

I got many emails for asking this question. Let us discuss this question. there are lots of People Forget to file Income Tax Return or They just not file Income tax Return for any other reason. Since 31st March 2018 has been Passed so my short and simple answer would be No, but many people don’t understand this especially those who have a lot of Income tax refund or require these documents for loan purpose or Visa purpose etc.

You can’t file Income Tax Return unless you are covered by any of the below situation:

  1. Received income tax notice for non-filing of tax return.

If you get an income tax notice, then you can prepare your tax return and file it manually with the AO in response to the Income tax filed the tax return will get a notice.haven’t TDS and have everyone who Usually notice received.

  1. You need to write a condonation letter to the Income tax commissioner and get it approved by him.( Prior approval for delay filing of Income Tax return)

This is something which will depend upon your Income tax commissioner. Possible reasons they might accept base Financial issue etc… A penalty may also be levied by the assessing officer of Rs 5,000 for non-filing of income tax returns.condition ,medical on reasonable causes like

Be Peaceful !!!

All you need to know about paying advance tax

Definition

Advance tax is the tax payable on total income of the year earned from different sources including salary, business, profession, rent, etc. The tax is supposed to be paid before the end of the financial year.

Advance tax is also known as ‘Pay as you earn’ scheme. The tax is payable if your tax liability exceeds Rs.10,000 in a financial year.The tax should be paid in the same year in which the income was received.

Who should pay Advance Tax?

Under the Section 208 of Income Tax Act, 1961, whose estimated tax liability after deducting the TDS is Rs. 10,000/- or more is required to pay this. So, if you are a salaried person, then you are not required to pay as it is already deducted by your employer. But, in case you have other incomes also, then you need to check your tax liability.

However, there is an exception to this. If you are as the resident senior citizen (over 60 years) who do not have any income from business or profession, then there is no need for you to pay advance tax.

What are the Due Dates for payment of Advance Tax

Due dates for payment of advance tax Advance tax is to be paid in different instalments. The due dates for payment of different instalments of advance tax are as follows

Date All assessees (other than the eligible assessee as referred to in Section 44AD or section 44ADA) Taxpayers who opted for presumptive taxation scheme of section 44AD or section 44ADA
By 15th June Up to 15% of advance tax Nil
By 15th Sept Up to 45% of advance tax Nil
By 15th Dec Up to 75% of advance tax Nil
By 15th March Up to 100% of advance tax Up to 100% of advance tax

How can I pay Advance Tax?

Now that you have calculated your advance tax liability, its time to pay.You can pay advance tax online by following five simple steps-

  1. Login to http://www.tin-nsdl.com > Services > e-payment : Pay Taxes Online or below

https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp

  1. Select the relevant challan i.e. ITNS 280.
  2. Enter PAN and other mandatory challan details like, the address of the taxpayer and the bank through which payment is to be made etc. Select code 100 under “Type of Payment”.Select Assessment Year carefully.
  3. On submission, a confirmation screen will be displayed & you will be directed to the net-banking site of the bank.
  4. Login to the site id/password provided by the bank and enter payment details.On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made.

How can I verify the Advance Tax Paid ?

For this, after you make the payment go and check whether the amount is reflected in your 26 AS. This can be done by log-in to your income tax department account. You can Login to your bank’s website and click on the option view Form 26AS.

Normally, it takes 5-7 days to update on 26AS.

What if I do not pay advance tax?

An amount of interest shall be charged from you under sections 234 B and 234 C as the case may be.

you will be liable to pay interest on the amount, which comes to 1% simple interest per month on the defaulted amount for three months.

What if Advance tax Paid in more than required ?

If the amount paid as advance tax is higher than the total tax liability, the assessee will receive the excess amount as a refund. Interest @6% per annum will also be paid by the I-T Department to the assessee on the excess amount (if the amount is more than 10% of the tax liability).

LAST CHANCE for filling of Income Tax Return for last year

Dear reader let you know that March 31, 2018 will be last date to file tax return for A.Y 2016-17 and 2017-18 without any penalty. If you willing to file then you need to pay penalty which is assess by IT Department. 
 
Non filing of Income Tax Return following conquence apply
 
1) Income Tax Department shall issue notice for non filing of tax return
2) Income Tax Department shall impose penalty under section 271 if income exceeds 2.5 lakh 
3) Opportunity to claim refund for TDS with held by planning will be lost 
 
Please note that the law has changed 
The following Income Tax Returns CANNOT be filed beyond 31st March 2018
Sl. No Financial Year Assessment Year Last Date for filing
1 2015-16 2016-17 31 March 2018
2 2016-17 2017-18 31 March 2018

LIST OF GOODS EXEMPTED FROM E WAY BILL PROVISION

As per rule 138 (14) -No e-way bill is required to be generated in following cases —

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

Annexure

S.
No.
Chapter or Heading or Sub-heading or Tariff item Description of Goods
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live  poultry,  that  is  to  say,  fowls  of  the  species  Gallus  domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat  of  bovine  animals  frozen  [other  than  frozen  and  put  up  in  unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible  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]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig  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]
16. 0209 Pig  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]
17. 0210 Meat  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
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen  state  [other  than  goods  falling  under  Chapter  3  and  attracting 2.5%]
19. 0301 Live fish.
20. 0302 Fish,  fresh  or  chilled,  excluding  fish  fillets  and  other  fish  meat  of heading 0304
21. 0304 Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked  by  steaming  or  by  boiling  in  water  live,  fresh  or chilled.
23. 0307 Molluscs,   whether   in   shell   or   not,   live,   fresh,   chilled;   aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh  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
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena  or  paneer,  other  than  put  up  in  unit  containers  and  bearing  a registered brand name;
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30. 0501 Human  hair,  unworked,  whether  or  not  washed  or  scoured;  waste  of human hair
31. 0506 All  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
32. 50,790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages,  cauliflowers,  kohlrabi,  kale  and  similar  edible  brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots,  turnips,  salad  beetroot,  salsify,  celeriac,  radishes  and  similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but  not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet  potatoes  and similar  roots  and  tubers  with  high  starch  or  inulin  content,  fresh  or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other  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
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52. 0805 Citrus  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.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots,  cherries,  peaches  (including  nectarines),  plums  and  sloes, fresh.
57. 0810 Other  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.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds  of  anise,  badian,  fennel,  coriander,  cumin  or  caraway;  juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered brand name]
67. 1003 Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72. 1008 Buckwheat, 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]
73. 1101 Wheat  or  meslin  flour  [other  than  those  put  up  in  unit  container and bearing a registered brand name].
74. 1102 Cereal 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]
75. 1103 Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78. 1106 Flour,  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]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other 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.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 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.
89. 1212 Locust  beans,  seaweeds  and  other  algae,  sugar  beet  and  sugar  cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 1214 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.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 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
96. 1905 Pappad
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
101. 2302, 2304,
2305, 2306,
2308, 2309
Aquatic 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
102. 2501 Salt, all types
103. 2835 Dicalcium  phosphate  (DCP)  of  animal  feed  grade  conforming  to  IS specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste
109. 3926 Plastic bangles
110. 4014 Condoms and contraceptives
111. 4401 Firewood or fuel wood
112. 4402 Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116. 4907 Cheques, lose or in book form
117. 4901 Printed books, including Braille books
118. 4902 Newspapers,  journals  and  periodicals,  whether  or  not  illustrated  or containing advertising material
119. 4903 Children’s picture, drawing or colouring books
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121. 5001 Silkworm laying, cocoon
122. 5002 Raw silk
123. 5003 Silk waste
124. 5101 Wool, not carded or combed
125. 5102 Fine or coarse animal hair, not carded or combed
126. 5103 Waste of wool or of fine or coarse animal hair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
133. 6912 00 40 Earthen pot and clay lamps
134. 7018 Glass bangles (except those made from precious metals)
135. 8201 Agricultural 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.
136. 8445 Amber charkha
137. 8446 Handloom [weaving machinery]
138. 8802 60 00 Spacecraft  (including  satellites)  and  suborbital  and  spacecraft  launch vehicles
(1) (2) (3)
139. 8803 Parts of goods of heading 8801
140. 9021 Hearing aids
141. 92 Indigenous handmade musical instruments
142. 9603 Muddhas made of sarkanda and phool bahari jhadoo
143. 9609 Slate pencils and chalk sticks
144. 9610 00 00 Slates
145. 9803 Passenger baggage
146. Any chapter Puja 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
147. Liquefied  petroleum  gas  for  supply  to  household  and  non domestic exempted category (NDEC) customers
148. Kerosene oil sold under PDS
149. Postal baggage transported by Department of Posts
150. Natural or cultured pearls and precious or semi-precious stones; precious  metals  and  metals  clad  with  precious  metal  (Chapter 71)
151. Jewellery,   goldsmiths’   and   silversmiths’   wares   and   other articles (Chapter 71)
152. Currency
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601);

(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; 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.