0% GST Goods. Items with Zero GST

 

 

List of Goods with out GST or 0% Goods and Services Tax Rate are listed below. This is the original list published at the beginning. Later GST council has included more items in 5% list which are shown separately in other list of particular dates.

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

101

 

Live asses, mules and hinnies

0% 0% 0%
 

102

 

Live bovine animals

0% 0% 0%
 

103

 

Live swine

0% 0% 0%
 

104

 

Live sheep and goats

0% 0% 0%
 

105

 

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

 

0%

0% 0%
 

106

 

Other live animal such as Mammals, Birds, Insects

0% 0% 0%
 

201

 

Meat of bovine animals, fresh and chilled.

0% 0% 0%
 

202

 

Meat of bovine animals frozen [other than frozen and put up in unit container]

0% 0% 0%
 

203

 

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

0% 0% 0%
 

204

 

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

0% 0% 0%
 

205

 

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container

0% 0% 0%
 

206

 

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]

0% 0% 0%
 

207

 

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

0% 0% 0%
 

208

 

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

0% 0% 0%
 

209

 

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]

0% 0% 0%
 

209

 

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]

0% 0% 0%
 

210

 

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

0% 0% 0%
 

3

 

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]

0% 0% 0%
 

301

 

Live fish

0% 0% 0%
 

302

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0% 0% 0%
 

304

 

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

0% 0% 0%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

306

 

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.

0% 0% 0%
 

307

 

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

0% 0% 0%
 

308

 

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

0% 0% 0%
 

401

 

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% 0% 0%
 

403

 

Curd; Lassi; Butter milk

0% 0% 0%
 

406

 

Chena or paneer, other than put up in unit containers and bearing a registered brand name;

0% 0% 0%
 

407

 

Birds' eggs, in shell, fresh, preserved or cooked

0% 0% 0%
 

409

 

Natural honey, other than put up in unit container and bearing a registered brand name

0% 0% 0%
 

501

 

Human hair, unworked, whether or not washed or scoured; waste of human hair

0% 0% 0%
 

506

 

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% 0% 0%
 

0507 90

 

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

 

0%

 

0%

 

0%

 

511

 

Semen including frozen semen

 

0%

 

0%

 

0%

 

6

 

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

 

0%

 

0%

 

0%

 

701

 

Potatoes, fresh or chilled.

 

0%

 

0%

 

0%

 

702

 

Tomatoes, fresh or chilled.

 

0%

 

0%

 

0%

 

703

 

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

 

0%

 

0%

 

0%

 

704

 

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

 

0%

 

0%

 

0%

 

705

 

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

 

0%

 

0%

 

0%

 

706

 

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

 

0%

 

0%

 

0%

 

707

 

Cucumbers and gherkins, fresh or chilled.

 

0%

 

0%

 

0%

 

708

 

Leguminous vegetables, shelled or unshelled, fresh or chilled.

 

0%

 

0%

 

0%

 

709

 

Other vegetables, fresh or chilled.

 

0%

 

0%

 

0%

 

712

 

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

 

0%

 

0%

 

0%

 

713

 

Dried leguminous vegetables, shelled, whether or not skinned or split

 

0%

 

0%

 

0%

 

714

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith

 

0%

 

0%

 

0%

 

801

 

Coconuts, fresh or dried, whether or not shelled or peeled

 

0%

 

0%

 

0%

 

801

 

Brazil nuts, fresh, whether or not shelled or peeled

 

0%

 

0%

 

0%

 

802

 

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

 

0%

 

0%

 

0%

 

803

 

Bananas, including plantains, fresh or dried

 

0%

 

0%

 

0%

 

804

 

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

 

0%

 

0%

 

0%

 

805

 

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%

 

0%

 

0%

 

806

 

Grapes, fresh

 

0%

 

0%

 

0%

 

807

 

Melons (including watermelons) and papaws (papayas), fresh

 

0%

 

0%

 

0%

 

808

 

Apples, pears and quinces, fresh

 

0%

 

0%

 

0%


 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

809

 

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

 

0%

 

0%

 

0%

 

810

 

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%

 

0%

 

0%

 

814

 

Peel of citrus fruit or melons (including watermelons), fresh

 

0%

 

0%

 

0%

 

9

 

All goods of seed quality

 

0%

 

0%

 

0%

 

901

 

Coffee beans, not roasted

 

0%

 

0%

 

0%

 

902

 

Unprocessed green leaves of tea

 

0%

 

0%

 

0%

 

909

 

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

 

0%

 

0%

 

0%

 

0910 11 10

 

Fresh ginger, other than in processed form

 

0%

 

0%

 

0%

 

0910 30 10

 

Fresh turmeric, other than in processed form

 

0%

 

0%

 

0%

 

1001

 

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1002

 

Rye [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1003

 

Barley [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1004

 

Oats [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1005

 

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1006

 

Rice [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1007

 

Grain sorghum [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

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]

 

0%

 

0%

 

0%

 

1101

 

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

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 bearing a registered brand name]

 

0%

 

0%

 

0%

 

1103

 

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

0%

 

1104

 

Cereal grains hulled

 

0%

 

0%

 

0%

 

1105

 

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]

 

0%

 

0%

 

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 bearing a registered brand name]

 

0%

 

0%

 

0%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

12

 

All goods of seed quality

 

0%

 

0%

 

0%

 

1201

 

Soya beans, whether or not broken, of seed quality

 

0%

 

0%

 

0%

 

1202

 

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

 

0%

 

0%

 

0%

 

1204

 

Linseed, whether or not broken, of seed quality

 

0%

 

0%

 

0%

 

1205

 

Rape or colza seeds, whether or not broken, of seed quality

 

0%

 

0%

 

0%

 

1206

 

Sunflower seeds, whether or not broken, of seed quality

 

0%

 

0%

 

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%

 

0%

 

0%

 

1209

 

Seeds, fruit and spores, of a kind used for sowing

 

0%

 

0%

 

0%

 

1210

 

Hop cones, fresh

 

0%

 

0%

 

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%

 

0%

 

0%

 

1212

 

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

 

0%

 

0%

 

0%

 

1213

 

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

 

0%

 

0%

 

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%

 

0%

 

0%

 

1301

 

Lac and Shellac

 

0%

 

0%

 

0%

 

1404 90 40

 

Betel leaves

 

0%

 

0%

 

0%

 

1701 or 1702

 

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

 

0%

 

0%

 

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%

 

0%

 

0%

 

1905

 

Pappad, by whatever name it is known, except when served for consumption

 

0%

 

0%

 

0%

 

1905

 

Bread (branded or otherwise), except when served for consumption and pizza bread

 

0%

 

0%

 

0%

 

2106

 

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

 

0%

 

0%

 

0%

 

2201

 

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

 

0%

 

0%

 

0%

 

2201

 

Non-alcoholic Toddy, Neera including date and palm neera

 

0%

 

0%

 

0%

 

2202 90 90

 

Tender coconut water other than put up in unit container and bearing a registered brand name

 

0%

 

0%

 

0%

 

2302, 2304, 2305, 2306, 2308, 2309

 

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake

 

0%

 

0%

 

0%

 

2501

 

Salt, all types

 

0%

 

0%

 

0%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

2716 00 00

 

Electrical energy

 

0%

 

0%

 

0%

 

2835

 

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

 

0%

 

0%

 

0%

 

3002

 

Human Blood and its components

 

0%

 

0%

 

0%

 

3006

 

All types of contraceptives

 

0%

 

0%

 

0%

 

3101

 

All goods and organic manure [other than put up in unit containers and bearing a registered brand name]

 

0%

 

0%

 

0%

 

3304

 

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

 

0%

 

0%

 

0%

 

3825

 

Municipal waste, sewage sludge, clinical waste

 

0%

 

0%

 

0%

 

3926

 

Plastic bangles

 

0%

 

0%

 

0%

 

4014

 

Condoms and contraceptives

 

0%

 

0%

 

0%

 

4401

 

Firewood or fuel wood

 

0%

 

0%

 

0%

 

4402

 

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

 

0%

 

0%

 

0%

 

4802 / 4907

 

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

 

0%

 

0%

 

0%

 

4817 /4907

 

Postal items, like envelope, Post card etc., sold by Government

 

0%

 

0%

 

0%

 

48 / 4907

 

Rupee notes when sold to the Reserve Bank of India

 

0%

 

0%

 

0%

 

4907

 

Cheques, lose or in book form

 

0%

 

0%

 

0%

 

4901

 

Printed books, including Braille books

 

0%

 

0%

 

0%

 

4902

 

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

 

0%

 

0%

 

0%

 

4903

 

Children's picture, drawing or colouring books

 

0%

 

0%

 

0%

 

4905

 

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

 

0%

 

0%

 

0%

 

5001

 

Silkworm laying, cocoon

 

0%

 

0%

 

0%

 

5002

 

Raw silk

 

0%

 

0%

 

0%

 

5003

 

Silk waste

 

0%

 

0%

 

0%

 

5101

 

Wool, not carded or combed

 

0%

 

0%

 

0%

 

5102

 

Fine or coarse animal hair, not carded or combed

 

0%

 

0%

 

0%

 

5103

 

Waste of wool or of fine or coarse animal hair

 

0%

 

0%

 

0%

 

52

 

Gandhi Topi

 

0%

 

0%

 

0%

 

52

 

Khadi yarn

 

0%

 

0%

 

0%

 

5303

 

Jute fibres, raw or processed but not spun

 

0%

 

0%

 

0%

 

5305

 

Coconut, coir fibre

 

0%

 

0%

 

0%

 

63

 

Indian National Flag

 

0%

 

0%

 

0%

 

6703

 

Human hair, dressed, thinned, bleached or otherwise worked

 

0%

 

0%

 

0%

 

6912 00 40

 

Earthen pot and clay lamps

 

0%

 

0%

 

0%

 

7018

 

Glass bangles (except those made from precious metals)

 

0%

 

0%

 

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

 

0%

 

0%

 

0%

 

8445

 

Amber charkha

 

0%

 

0%

 

0%

 

8446

 

Handloom [weaving machinery]

 

0%

 

0%

 

0%

 

8802 60 00

 

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

 

0%

 

0%

 

0%

 

8803

 

Parts of goods of heading 8801

 

0%

 

0%

 

0%

 

9021

 

Hearing aids

 

0%

 

0%

 

0%

 

92

 

Indigenous handmade musical instruments

0% 0% 0%
 

9603

 

Muddhas made of sarkanda and phool bahari jhadoo

0% 0% 0%
 

9609

 

Slate pencils and chalk sticks

0% 0% 0%
 

9610 00 00

Slates 0% 0% 0%
 

9803

 

Passenger baggage
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
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% 0% 0%

 

 

 

 

Home     About Us     Privacy Policy     Disclaimer     Sitemap