Businesses engaging in taxable transactions of goods and services, exceeding a turnover of Rs. 20 lakh or Rs. 10 lakh in specific states, are obligated to undergo GST registration as regular taxable entities. This requirement extends to independent e-commerce vendors and those with product listings on platforms such as Amazon.in, excluding items falling under the 0% GST category. GST registration not only ensures compliance but also grants businesses the advantage of accessing benefits like uninterrupted tax credit input under the GST framework.
List of Goods Exempt from GST
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 materials
● 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 shovel
● 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 colouring 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
FAQs
Q1. Can I sell on Amazon without having GSTIN?
You can sell on Amazon without having GSTIN, but only if you are selling products that are GST exempted, such as books, printed materials, or handicrafts. However, if you are selling products that are subject to GST, then you will need to register for GSTIN and pay the applicable tax.
Q2. Is updating my GSTIN on the Amazon seller account necessary?
Yes, it is mandatory to update your Amazon seller account with the obtained GSTIN. This ensures compliance with tax regulations and enables you to continue selling products on the platform.
