0% GST Goods. Items with Zero GST

October 2020

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%
0203 0204 0205 0206 0207 0208 0209	All goods, fresh or chilled	0%	0%	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%	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%
0304 0306 0307 0308	All goods, fresh or chilled	0%	0%	0%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
0303 0304 0305 0306 0307 0308	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%	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%
0504	All goods, fresh or chilled
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 ]
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%
06	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%
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen	0%	0%	0%
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	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%
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%	0%	0%
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 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%	0%	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%	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%

Zero GST Item List

Goods head 101 to 808 | Goods head 809 to 2501 |Goods head 2716 to 9803

0% GST Goods. Items with Zero GST

October 2020

GST Rates

Goods and Services Tax

Goods and Services Tax

GST Act