List of Goods Exempted under GST Regime, GST 0% Rate List 2022. Check list of all goods covered under NIL Rate or 0% GST Rate. GST Rate Schedule for Goods. Exempted goods list in GST, GST rate schedule for goods in india, Exempted Goods list in GST. New GST Rates As per discussions in the GST Council updated till 01-01-2022 (1 January 2022). GST Council finally decided GST Rates 2022, in this article we provide Item wise Item list of all goods covers in NIL Tax Rate under GST Regime. Now check GST Exempted goods list from below……
The GST Council, the apex decision-making body for the new tax, has fixed the tax framework under the Goods and Services Tax (GST) which is to be rolled out this July 1. Tax rates have been finalised for 1,211 items with a majority of items being kept under the 18 percent slab.
List of Goods Exempted
Updated Till – 01-01-2022
GST Rate List with HSN Code (All Items List) in pdf
| HSN | Goods | GST Rate |
|---|---|---|
| 0101 | Live asses, mules and hinnies | 0 |
| 0102 | Live bovine animals | 0 |
| 0103 | Live swine | 0 |
| 0104 | Live sheep and goats | 0 |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. | 0 |
| 0106 | Other live animal such as Mammals, Birds, Insects | 0 |
| 0201 | Meat of bovine animals, fresh and chilled. | 0 |
| 0203 0204 0205 0206 0207 0208 0209 | All goods, fresh or chilled | 0 |
| 0202 0203 0204 0205 0206 0207 0208 0209 0210 | All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] | 0 |
| 03 | 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%] | 0 |
| 0301 | Live fish. | 0 |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0 |
| 0304 0306 0307 0308 | All goods, fresh or chilled | 0 |
| 0303 0304 0305 0306 0307 0308 0309 | All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0 |
| 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 | 0 |
| 0403 | Curd; Lassi; Butter milk | 0 |
| 0406 | Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I]; | 0 |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | 0 |
| 0409 | Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I] | 0 |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0 |
| 0504 | All goods, fresh or chilled | 0 |
| 0504 | All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] | 0 |
| 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 | 0 |
| 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. | 0 |
| 0511 | Semen including frozen semen | 0 |
| 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 0 |
| 0701 | Potatoes, fresh or chilled. | 0 |
| 0702 | Tomatoes, fresh or chilled. | 0 |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | 0 |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | 0 |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | 0 |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | 0 |
| 0707 | Cucumbers and gherkins, fresh or chilled. | 0 |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | 0 |
| 0709 | Other vegetables, fresh or chilled. | 0 |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0 |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 0 |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 0 |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split other than those [put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. | 0 |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0 |
| 08 | Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0 |
| 0801 | Coconuts, fresh or dried, whether or not shelled or peeled | 0 |
| 0801 | Brazil nuts, fresh, whether or not shelled or peeled | 0 |
| 0802 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled | 0 |
| 0803 | Bananas, including plantains, fresh or dried | 0 |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. | 0 |
| 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. | 0 |
| 0806 | Grapes, fresh | 0 |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh. | 0 |
| 0808 | Apples, pears and quinces, fresh. | 0 |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. | 0 |
| 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. | 0 |
| 0813 | Tamarind dried | 0 |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh. | 0 |
| 07, 09 or 10 | All goods of seed quality | 0 |
| 0901 | Coffee beans, not roasted | 0 |
| 0902 | Unprocessed green leaves of tea | 0 |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] | 0 |
| 0910 11 10 | Fresh ginger, other than in processed form | 0 |
| 0910 30 10 | Fresh turmeric, other than in processed form | 0 |
| 1001 | Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1002 | Rye other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1003 | Barley other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1004 | Oats other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1005 | Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1006 | Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1007 | Grain sorghum other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1101 | Wheat or meslin flour other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1103 | Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1104 | Cereal grains hulled | 0 |
| 1105 | Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 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,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 1106 10 10 | Guar Meal | 0 |
| 12 | All goods of seed quality | 0 |
| 1201 | Soya beans, whether or not broken, of seed quality. | 0 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. | 0 |
| 1204 | Linseed, whether or not broken, of seed quality. | 0 |
| 1205 | Rape or colza seeds, whether or not broken, of seed quality. | 0 |
| 1206 | Sunflower seeds, whether or not broken, of seed quality. | 0 |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. | 0 |
| 1209 | Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.”; | 0 |
| 1210 | Hop cones, fresh. | 0 |
| 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 0 |
| 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. | 0 |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. | 0 |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 0 |
| 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. | 0 |
| 1301 | Lac and Shellac | 0 |
| 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass | 0 |
| 1404 90 40 | Betel leaves | 0 |
| 1404 90 60 | Coconut shell, unworked | 0 |
| 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks | 0 |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar | 0 |
| 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 | 0 |
| 1905 | Pappad, by whatever name it is known, except when served for consumption | 0 |
| 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread | 0 |
| 2009 89 90 | Tender coconut water other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] | 0 |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | 0 |
| 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 0 |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera | 0 |
| 2306 | De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 | 0 |
| 2306 | Cotton seed oil cake | 0 |
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water | 0 |
| 26 | Uranium Ore Concentrate | 0 |
| 2716 00 00 | Electrical energy | 0 |
| 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 | 0 |
| 3002 | Human Blood and its components | 0 |
| 3006 | All types of contraceptives | 0 |
| 3101 | All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta | 0 |
| 3825 | Municipal waste, sewage sludge, clinical waste | 0 |
| 3926 | Plastic bangles | 0 |
| 4014 | Condoms and contraceptives | 0 |
| 4401 | Firewood or fuel wood | 0 |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 0 |
| 44 OR 68 | Deities made of stone, marble or wood | 0 |
| 46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 0 |
| 46 | Plates and cups made up of all kinds of leaves/flowers/bark | 0 |
| 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 0 |
| 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government | 0 |
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | 0 |
| 4907 | Cheques, lose or in book form | 0 |
| 4901 | Printed books, including Braille books | 0 |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 0 |
| 4903 | Children’s picture, drawing or colouring books | 0 |
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | 0 |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 0 |
| 4907 | Duty Credit Scrips | 0 |
| 5001 | Silkworm laying, cocoon | 0 |
| 5002 | Raw silk | 0 |
| 5003 | Silk waste | 0 |
| 5101 | Wool, not carded or combed | 0 |
| 5102 | Fine or coarse animal hair, not carded or combed | 0 |
| 5103 | Waste of wool or of fine or coarse animal hair | 0 |
| 52 | Gandhi Topi | 0 |
| 52 | Khadi yarn | 0 |
| 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets | 0 |
| 5303 | Jute fibres, raw or processed but not spun | 0 |
| 5305 | Coconut, coir fibre | 0 |
| 53 | Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0 |
| 63 | Indian National Flag | 0 |
| 6703 | Human hair, dressed, thinned, bleached or otherwise worked | 0 |
| 6912 00 40 | Earthen pot and clay lamps | 0 |
| 69 | Idols made of clay | 0 |
| 7018 | Glass bangles (except those made from precious metals) | 0 |
| 7117 | Bangles of lac/ shellac | 0 |
| 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, other than ghamella. | 0 |
| 8445 | Charkha for hand spinning of yarns, including amber charkha | 0 |
| 8446 | Handloom [weaving machinery] | 0 |
| 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 0 |
| 8807 | Parts of goods of heading 8801 | 0 |
| 9021 | Hearing aids | 0 |
| 92 | Indigenous handmade musical instruments as listed in ANNEXURE II | 0 |
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 0 |
| 9609 | Slate pencils and chalk sticks | 0 |
| 9610 00 00 | Slates | 0 |
| 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons | 0 |
| 9803 | Passenger baggage | 0 |
| Any chapter | Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi 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 [proposed GST Nil] (vii) Wick for diya (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika | 0 |
| – | Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. | 0 |
| – | Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grant | 0 |
| Any chapter | Parts for manufacture of hearing aids | 0 |
| Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) | 0 |
| Any Chapter | Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause | 0 |
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