Explanation:

Explanation:
To understand Goods and Services tax, understanding the exemptions under it is equally important. Following goods and services are exempt from the application of the GST: 1. Edible vegetables, roots and tubers 2. Cereals 3. Fish (not frozen or processed) 4. Fresh fruits and vegetables (other than frozen or processed) 5. Meat (other than frozen or put up in unit containers) 6. Cane jaggery (Gur) 7. Tender coconut water 8. Silkworm laying cocoon 9. Raw silk 10. Silk waste 11. Wood, not carded or combed 12. Cotton used in Gandhi topi 13. Cotton used in khadi yarn 14. Coconut, coir fibre 15. Jute fibre (raw and processed but not spurn) 16. Pooja Samagri 17. Live animals except horses 18. All goods of seed quality 19. Unroasted cotton beans 20. Unprocessed green tea leaves 21. Fresh ginger and fresh turmeric (not processed) 22. Human blood and its components 23. All types of contraceptives 24. Organic manure (without the brand name) 25. Kumkum, bindi, sindur, alta 26. Firewood or fuelwood.27. Wood charcoal 28. Betel leaves 29. Judicial and non judicial stamp papers, court fee stamps when sold by the government treasuries or authorized vendors 30. Postal items sold by the government 31. Rupee Notes when sold to the RBI and cheques 32. Printed books, braille books, newspapers, maps 33. Earthen pots and clay lamps 34. Bangles (except those made from precious materials) 35. Manually operated or animal driven agricultural implements 36. Hand tools, spades, shovels 37. Handloom 38. Spacecraft 39. Hearing aids 40. Electricity