0% GST Items List in India: Nil-Rated Goods and HSN Codes
Updated as on 1 September 2026
This page lists important goods taxable at Nil GST in India and highlights major goods that moved to the Nil rate from 22 September 2025 following the GST rate rationalisation. The applicable classification depends on the exact HSN description, packaging status and conditions in the relevant notification.
Important: "Nil-rated" or exempt supply is different from a zero-rated supply under the IGST Act. Export and SEZ supplies may be zero-rated even where the domestic GST rate is not Nil. Always verify the precise HSN entry and notification conditions before invoicing.
On this page
Major Goods Moved to Nil GST from 22 September 2025
The following important items were shifted to Nil GST under the September 2025 reform. The "earlier rate" is shown only to explain the change; the current domestic GST rate shown here is Nil, subject to the notified description and conditions.
| HSN / Chapter | Description | Earlier GST | Current GST |
|---|---|---|---|
| 0401 | Ultra-High Temperature (UHT) milk | 5% | Nil |
| 0406 | Chena or paneer, pre-packaged and labelled | 5% | Nil |
| 1905 | Pizza bread | 5% | Nil |
| 1905 or 2106 | Khakhra, chapathi or roti | 5% | Nil |
| 2106 | Paratha, parotta and other Indian breads, by whatever name called | 18% | Nil |
| 4016 | Erasers | 5% | Nil |
| 4802 | Uncoated paper and paperboard used for exercise books, graph books, laboratory notebooks and notebooks | 12% | Nil |
| 4820 | Exercise books, graph books, laboratory notebooks and notebooks | 12% | Nil |
| 4905 | Printed maps, hydrographic or similar charts, atlases, wall maps, topographical plans and globes | 12% | Nil |
| 8214 | Pencil sharpeners | 12% | Nil |
| 9608, 9609 | Pencils, propelling/sliding pencils, crayons, pastels, drawing charcoals, writing/drawing chalk, tailor's chalk and chalk sticks | 12% | Nil |
Medicines Moved to Nil GST
Earlier 5% GST → Nil
- Agalsidase Beta
- Imiglucerase
- Eptacog alfa activated recombinant coagulation factor VIIa
Earlier 12% GST → Nil
- Onasemnogene abeparvovec
- Asciminib
- Mepolizumab
- Pegylated Liposomal Irinotecan
- Daratumumab
- Daratumumab subcutaneous
- Teclistamab
- Amivantamab
- Alectinib
- Risdiplam
- Obinutuzumab
- Polatuzumab vedotin
- Entrectinib
- Atezolizumab
- Spesolimab
- Velaglucerase Alpha
- Agalsidase Alfa
- Rurioctocog Alpha Pegol
- Idursulphatase
- Alglucosidase Alfa
- Laronidase
- Olipudase Alfa
- Tepotinib
- Avelumab
- Emicizumab
- Belumosudil
- Miglustat
- Velmanase Alfa
- Alirocumab
- Evolocumab
- Cystamine Bitartrate
- C1-Inhibitor injection
- Inclisiran
Nil GST Goods List: HSN 0101 to 0808
The table below retains the detailed goods coverage from the earlier page for HSN 0101-0808 and updates the affected milk and paneer entries to reflect the post-22 September 2025 position. "Nil" means no CGST/SGST/UTGST or IGST is charged where the exact notified exemption applies.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 0101 | Live asses, mules and hinnies | Nil | Nil | Nil |
| 0102 | Live bovine animals | Nil | Nil | Nil |
| 0103 | Live swine | Nil | Nil | Nil |
| 0104 | Live sheep and goats | Nil | Nil | Nil |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. | Nil | Nil | Nil |
| 0106 | Other live animal such as Mammals, Birds, Insects | Nil | Nil | Nil |
| 0201 | Meat of bovine animals, fresh and chilled. | Nil | Nil | Nil |
| 0203 0204 0205 0206 0207 0208 0209 | All goods, fresh or chilled | Nil | Nil | Nil |
| 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled] other than pre-packaged and labelled. | Nil | Nil | Nil |
| 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | Nil | Nil | Nil |
| 301 | Live fish | Nil | Nil | Nil |
| 302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | Nil | Nil | Nil |
| 0304 0306 0307 0308 | All goods, fresh or chilled | Nil | Nil | Nil |
| 0303 0304 0305 0306 0307 0308 0309 | All goods [other than fresh or chilled] and other than pre-packaged and labelled. | Nil | Nil | Nil |
| 0401 | Fresh milk and pasteurised milk, including separated milk, milk and cream not concentrated nor containing added sugar or other sweetening matter; Ultra-High Temperature (UHT) milk is also Nil-rated from 22 September 2025. | Nil | Nil | Nil |
| 0403 | Curd, Lassi, Butter milk, other than pre-packaged and labelled | Nil | Nil | Nil |
| 0406 | Chena or paneer, including pre-packaged and labelled chena or paneer; pre-packaged and labelled chena/paneer became Nil-rated from 22 September 2025. | Nil | Nil | Nil |
| 0407 | Birds' eggs, in shell, fresh, preserved or cooked | Nil | Nil | Nil |
| 0409 | Natural honey, other than pre-packaged and labelled. | Nil | Nil | Nil |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | Nil | Nil | Nil |
| 0504 | All goods, fresh or chilled | Nil | Nil | Nil |
| 0504 | All goods [other than fresh or chilled] other than pre-packaged and labelled. | Nil | Nil | Nil |
| 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 | Nil | Nil | Nil |
| 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. | Nil | Nil | Nil |
| 0511 | Semen including frozen semen | Nil | Nil | Nil |
| 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Nil | Nil | Nil |
| 0701 | Potatoes, fresh or chilled. | Nil | Nil | Nil |
| 0702 | Tomatoes, fresh or chilled. | Nil | Nil | Nil |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | Nil | Nil | Nil |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | Nil | Nil | Nil |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | Nil | Nil | Nil |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | Nil | Nil | Nil |
| 0707 | Cucumbers and gherkins, fresh or chilled. | Nil | Nil | Nil |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | Nil | Nil | Nil |
| 0709 | Other vegetables, fresh or chilled. | Nil | Nil | Nil |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | Nil | Nil | Nil |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | Nil | Nil | Nil |
| 712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | Nil | Nil | Nil |
| 713 | Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled. | Nil | Nil | Nil |
| 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. | Nil | Nil | Nil |
| 714 | 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 pre-packaged and labelled. | Nil | Nil | Nil |
| 08 | Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled. | Nil | Nil | Nil |
| 0801 | Coconuts, fresh or dried, whether or not shelled or peeled | Nil | Nil | Nil |
| 0801 | Brazil nuts, fresh, whether or not shelled or peeled | Nil | Nil | Nil |
| 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 | Nil | Nil | Nil |
| 0803 | Bananas, including plantains, fresh or dried | Nil | Nil | Nil |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh | Nil | Nil | Nil |
| 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 | Nil | Nil | Nil |
| 0806 | Grapes, fresh | Nil | Nil | Nil |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | Nil | Nil | Nil |
| 0808 | Apples, pears and quinces, fresh | Nil | Nil | Nil |
Legal Basis and Official GST References
The September 2025 rate rationalisation was recommended by the 56th GST Council and, for most goods and services, took effect from 22 September 2025. The current rate schedules for taxable goods were recast through Notification No. 9/2025-Central Tax (Rate) and the corresponding Integrated Tax notification, while Nil/exempt goods are covered by Notification No. 10/2025-Central Tax (Rate) and corresponding notifications.
For legal verification, use the official CBIC Tax Information Portal and GST Council materials linked in the reference panel. Classification disputes should be resolved by the tariff wording, chapter notes, notification entries and applicable judicial/advance-ruling guidance rather than by product name alone.
Current-rate note: As on 1 September 2026, subsequent rate changes found in official materials chiefly concern specified tobacco and pan-masala products from 1 February 2026 and do not change the core Nil-rated goods covered on this page.