Current legal basis for exempt goods
The current CGST list of exempted goods is governed by Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025, issued in supersession of Notification No. 2/2017-Central Tax (Rate). The corresponding rate structure for taxable goods is contained in Notification No. 9/2025-Central Tax (Rate).
Important classification note
GST treatment depends on the exact HSN classification, description, packaging, conditions and later amendments.
Before invoicing or taking a tax position, verify the item in the current CBIC notification/rate database.
0% / Nil GST goods - HSN 2716 to 9803
The table below retains the heading-wise reference list from the supplied page, presented in a cleaner mobile-friendly format.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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 pre-packaged and labelled. | 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% |
| 44 OR 68 | Deities made of stone, marble or wood | 0% | 0% | 0% |
| 46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 0% | 0% | 0% |
| 46 | Plates and cups made up of all kinds of leaves/ flowers/bark | 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 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the government of India | 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% |
| 4904 | Music, printed or in manuscript, whether or not bound or illustrated | 0% | 0% | 0% |
| 4907 | Duty Credit Scrips | 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% |
| 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets | 0% | 0% | 0% |
| 5303 | Jute fibres, raw or processed but not spun | 0% | 0% | 0% |
| 5305 | Coconut, coir fibre | 0% | 0% | 0% |
| 53 | Coir pith compost other than pre-packaged and labelled. | 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% |
| 69 | Idols made of clay | 0% | 0% | 0% |
| 7018 | Glass bangles (except those made from precious metals) | 0% | 0% | 0% |
| 7117 | Bangles of lac/ shellac | 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 other than ghamella | 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% |
| 9021 | Hearing aids | 0% | 0% | 0% |
| 92 | Indigenous handmade musical instruments | 0% | 0% | 0% |
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 0% | 0% | 0% |
| 9609 | Slate pencils and chalk sticks | 0% | 0% | 0% |
| 9610 00 00 | Slates | 0% | 0% | 0% |
| 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons | 0% | 0% | 0% |
| 9803 | Passenger baggage | 0% | 0% | 0% |
| 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 (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika | 0% | 0% | 0% |
| - | 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% |
| - | Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants | 0% | 0% | 0% |
| Any chapter | Parts for manufacture of hearing aids | 0% | 0% | 0% |
| Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) | 0% | 0% | 0% |
| Any Chapter | Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause | 0% | 0% | 0% |
Official GST resources
For the legally operative exemption entry, consult the CBIC Tax Information Portal notification. For broader rate checking, use the CBIC GST goods and services rate finder and the GST Council website.