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 |
All goods, fresh or chilled |
0% | 0% | 0% |
0202 |
All goods [other than fresh or chilled] other
than those put up in unit container and, - |
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 |
All goods, fresh or chilled |
0% | 0% | 0% |
Heading/ Sub-heading |
Description of Goods |
CGST Rate |
SGST / UTGST Rate |
IGST Rate |
0303 |
All goods [other than fresh or chilled] and other
than those put up in unit container and, - |
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, - |
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
Zero GST Item List
0% GST Goods head 2716 to 9803
5% GST Item List
5% GST Items head 1001 to 1702
5% GST Items head 1801 to 2605
5% GST Items head 2606 to 5212
5% GST Items head 5301 to 9804
12% GST Item List
12% GST Goods head 0402 to 2801
12% GST Goods head 2847 to 4702
12% GST Goods head 4703 to 5809
12% GST Goods head 5810 to 8306
12% GST Goods head 8401 to 9405
12% GST Goods head 9503 to 9804
18% GST Rate Item List
18% GST Items head 1107 to 3302
18% GST Items head 3303 to 3801
18% GST Items head 3802 to 4201
18% GST Items head 4202 to 4819
18% GST Items head 4820 to 6801
18% GST Items head 6802 to 7020
18% GST Items head 7201 to 7419
18% GST Items head 7501 to 8309
18% GST Items head 8310 to 8459
18% GST Items head 8460 to 8539
18% GST Items head 8540 to 9029
18% GST Items head 9030 to 9802
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
The Central Goods and Services Tax (Amendment) Act, 2018
The Integrated Goods and Services Tax (Amendment) Act, 2018
The Union Territory Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Act 2017 (CGST Act 2017)