List of Goods Exempted under GST Regime, GST Nil Rate List 2019 (Updated Till 01-01-2019)

List of Goods Exempted under GST Regime, GST 0% Rate List 2019. Check list of all goods covered under NIL Rate or 0% GST Rate. GST Rate Schedule for Goods. Exempted goods list in GSTGST rate schedule for goods in india, Exempted Goods list in GST. New GST Rates As per discussions in the GST Council updated till 01-01-2019 (1st January 2019). GST Council finally decided GST Rates 2019, in this article we provide Item wise Item list of all goods covers in NIL Tax Rate under GST Regime. Now check GST Exempted goods list from below……

The GST Council, the apex decision-making body for the new tax, has fixed the tax framework under the Goods and Services Tax (GST) which is to be rolled out this July 1. Tax rates have been finalised for 1,211 items with a majority of items being kept under the 18 per cent slab.

Chapter / Heading / Sub-heading Description of Goods GST Rate (%)
101 Live asses, mules and hinnies 0
102 Live bovine animals 0
103 Live swine 0
104 Live sheep and goats 0
105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0
106 Other live animal such as Mammals, Birds, Insects 0
201 Meat of bovine animals, fresh and chilled. 0
203 All goods, fresh or chilled 0
204
205
206
207
208
209
202 All goods [other than fresh or chilled] other than those put up in unit container and, – 0
203 (a) bearing a registered brand name; or
204 (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 ]
205
206
207
208
209
210
3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 0
301 Live fish. 0
302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0
304 All goods, fresh or chilled 0
306
307
308
303 All goods [other than fresh or chilled] and other than those put up in unit container and, – 0
304 (a) bearing a registered brand name; or
305 (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 ]
306
307
308
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
403 Curd; Lassi; Butter milk 0
406 Chena or paneer, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I]; 0
407 Birds’ eggs, in shell, fresh, preserved or cooked 0
409 Natural honey, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I] 0
501 Human hair, unworked, whether or not washed or scoured; waste of human hair 0
504 All goods, fresh or chilled 0
504 All goods [other than fresh or chilled] other than those put up in unit container and, – 0
(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
0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 0
511 Semen including frozen semen 0
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0
701 Potatoes, fresh or chilled. 0
702 Tomatoes, fresh or chilled. 0
703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0
704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0
705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0
706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0
707 Cucumbers and gherkins, fresh or chilled. 0
708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0
709 Other vegetables, fresh or chilled. 0
710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – 0
(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]
712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0
713 Dried leguminous vegetables, shelled, whether or not skinned or split 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
714 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
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
(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]
8 Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- 0
(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]
801 Coconuts, fresh or dried, whether or not shelled or peeled 0
801 Brazil nuts, fresh, whether or not shelled or peeled 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
803 Bananas, including plantains, fresh or dried 0
804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 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
806 Grapes, fresh 0
807 Melons (including watermelons) and papaws (papayas), fresh. 0
808 Apples, pears and quinces, fresh. 0
809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0
810 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
814 Peel of citrus fruit or melons (including watermelons), fresh. 0
07, 09 or 10 All goods of seed quality 0
901 Coffee beans, not roasted 0
902 Unprocessed green leaves of tea 0
909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0
0910 11 10 Fresh ginger, other than in processed form 0
0910 30 10 Fresh turmeric, other than in processed form 0
1001 Wheat and meslin 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
1002 Rye 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
1003 Barley 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
1004 Oats 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
1005 Maize (corn) 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
1006 Rice 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
1007 Grain sorghum 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
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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
1101 Wheat or meslin flour 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
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 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
1103 Cereal groats, meal and 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
1104 Cereal grains hulled 0
1105 Flour, powder, flakes, granules or pellets of potatoes 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
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 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
1106 10 10 Guar Meal 0
12 All goods of seed quality 0
1201 Soya beans, whether or not broken, of seed quality. 0
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 0
1204 Linseed, whether or not broken, of seed quality. 0
1205 Rape or colza seeds, whether or not broken, of seed quality. 0
1206 Sunflower seeds, whether or not broken, of seed quality. 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
1209 Seeds, fruit and spores, of a kind used for sowing. 0
1210 Hop cones, fresh. 0
1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 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
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 0
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 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
1301 Lac and Shellac 0
1401 Sal leaves, siali leaves, sisal leaves, sabai grass 0
1404 90 40 Betel leaves 0
1404 90 60 Coconut shell, unworked 0
1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks 0
1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar 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 0
1905 Pappad, by whatever name it is known, except when served for consumption 0
1905 Bread (branded or otherwise), except when served for consumption and pizza bread 0
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 0
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 0
2201 Non-alcoholic Toddy, Neera including date and palm neera 0
2202 90 90 Tender coconut water 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
2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 0
2306 Cotton seed oil cake 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
2716 00 00 Electrical energy 0
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 0
3002 Human Blood and its components 0
3006 All types of contraceptives 0
3101 All goods and organic manure 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
3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 0
3825 Municipal waste, sewage sludge, clinical waste 0
3926 Plastic bangles 0
4014 Condoms and contraceptives 0
4401 Firewood or fuel wood 0
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 0
44 OR 68 Deities made of stone, marble or wood 0
46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 0
4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 0
4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 0
48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 0
4907 Cheques, lose or in book form 0
4901 Printed books, including Braille books 0
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 0
4903 Children’s picture, drawing or colouring books 0
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 0
4907 Duty Credit Scrips 0
5001 Silkworm laying, cocoon 0
5002 Raw silk 0
5003 Silk waste 0
5101 Wool, not carded or combed 0
5102 Fine or coarse animal hair, not carded or combed 0
5103 Waste of wool or of fine or coarse animal hair 0
52 Gandhi Topi 0
52 Khadi yarn 0
50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets 0
5303 Jute fibres, raw or processed but not spun 0
5305 Coconut, coir fibre 0
53 Coir pith compost 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
63 Indian National Flag 0
6703 Human hair, dressed, thinned, bleached or otherwise worked 0
6912 00 40 Earthen pot and clay lamps 0
69 Idols made of clay 0
7018 Glass bangles (except those made from precious metals) 0
7117 Bangles of lac/ shellac 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
8445 Charkha for hand spinning of yarns, including amber charkha 0
8446 Handloom [weaving machinery] 0
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 0
8803 Parts of goods of heading 8801 0
9021 Hearing aids 0
92 Indigenous handmade musical instruments as listed in ANNEXURE II 0
9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 0
9609 Slate pencils and chalk sticks 0
9610 00 00 Slates 0
9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons 0
9803 Passenger baggage 0
Any chapter Puja samagri namely,- 0
(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 sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
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
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 grant 0
Any chapter Parts for manufacture of hearing aids 0
Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) 0

 GST Rate List with HSN Code (All Items List) in pdf

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