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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