Nil GST Rate Goods - HSN 0809 to 2501
This page covers selected nil-rated/exempt goods beginning with HSN 0809 and continuing through HSN 2501. GST classification should always be checked against the exact tariff heading, description and applicable exemption notification.
Important: For specified food commodities, the GST result may depend on whether the supply is pre-packaged and labelled within the meaning adopted by the GST rate notifications and the Legal Metrology framework. Do not treat the table as an unconditional exemption where the description itself contains a packaging qualification.
Last reviewed: 30 August 2026
| HSN / Heading | Description of Goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | 0% | 0% | 0% |
| 0810 | Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. | 0% | 0% | 0% |
| 0813 | Tamarind dried | 0% | 0% | 0% |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh | 0% | 0% | 0% |
| 07, 09 or 10 | All goods of seed quality | 0% | 0% | 0% |
| 0901 | Coffee beans, not roasted | 0% | 0% | 0% |
| 0902 | Unprocessed green leaves of tea | 0% | 0% | 0% |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] | 0% | 0% | 0% |
| 0910 11 10 | Fresh ginger, other than in processed form | 0% | 0% | 0% |
| 0910 30 10 | Fresh turmeric, other than in processed form | 0% | 0% | 0% |
| 1001 | Wheat and meslin other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1002 | Rye other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1003 | Barley other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1004 | Oats other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1005 | Maize (corn) other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1006 | Rice other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1007 | Grain sorghum other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1101 | Wheat or meslin flour other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1103 | Cereal groats, meal and pellets other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1104 | Cereal grains hulled | 0% | 0% | 0% |
| 1105 | Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1106 | Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1106 10 10 | Guar Meal | 0% | 0% | 0% |
| 12 | All goods of seed quality | 0% | 0% | 0% |
| 1201 | Soya beans, whether or not broken, of seed quality | 0% | 0% | 0% |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality | 0% | 0% | 0% |
| 1204 | Linseed, whether or not broken, of seed quality | 0% | 0% | 0% |
| 1205 | Rape or colza seeds, whether or not broken, of seed quality | 0% | 0% | 0% |
| 1206 | Sunflower seeds, whether or not broken, of seed quality | 0% | 0% | 0% |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. | 0% | 0% | 0% |
| 1209 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing. | 0% | 0% | 0% |
| 1210 | Hop cones, fresh | 0% | 0% | 0% |
| 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 0% | 0% | 0% |
| 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. | 0% | 0% | 0% |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled | 0% | 0% | 0% |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 0% | 0% | 0% |
| 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. | 0% | 0% | 0% |
| 1301 | Lac and Shellac | 0% | 0% | 0% |
| 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass | 0% | 0% | 0% |
| 1404 90 40 | Betel leaves | 0% | 0% | 0% |
| 1404 90 60 | Coconut shell, unworked | 0% | 0% | 0% |
| 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks | 0% | 0% | 0% |
| 1701 or 1702 | (i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled | 0% | 0% | 0% |
| 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki other than pre-packaged and labelled. | 0% | 0% | 0% |
| 1905 | Pappad, by whatever name it is known, except when served for consumption | 0% | 0% | 0% |
| 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread | 0% | 0% | 0% |
| 2009 89 90 | Tender coconut water other than pre-packaged and labelled. | 0% | 0% | 0% |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | 0% | 0% | 0% |
| 2201 | Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 0% | 0% | 0% |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% |
| 2301,2302, 2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | 0% | 0% | 0% |
| 2302 | De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 | 0% | 0% | 0% |
| 2306 | Cotton seed oil cake | 0% | 0% | 0% |
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water | 0% | 0% | 0% |
| 26 | Uranium Ore Concentrate | 0% | 0% | 0% |
Frequently Asked Questions
What does a 0% or nil GST rate mean?
It means the supply is covered by a nil-rate or exemption entry when the prescribed classification, description and conditions are satisfied. The controlling notification and tariff classification should be checked for a transaction-specific conclusion.
Are rice, wheat, flour and similar goods always GST-free?
No. Certain specified goods can have different GST treatment when supplied as “pre-packaged and labelled” commodities. Check the applicable notification and Legal Metrology conditions before relying on the nil-rate entry.
Which official source should be checked for the current GST rate?
Use the CBIC GST goods-and-services rate table together with the relevant Central Tax (Rate) and Integrated Tax (Rate) notifications and amendments.