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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

 

 

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