List of Goods Exempted under GST Regime, GST Nil Rate List 2018 (Updated Till 20-09-2018)

List of Goods Exempted under GST Regime, GST 0% Rate List 2018. 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 20-09-2018 (20th September 2018). GST Council finally decided GST Rates 2018, 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-headingDescription of GoodsGST Rate (%)
101Live asses, mules and hinnies0
102Live bovine animals0
103Live swine0
104Live sheep and goats0
105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.0
106Other live animal such as Mammals, Birds, Insects0
201Meat of bovine animals, fresh and chilled.0
203All goods, fresh or chilled0
204
205
206
207
208
209
202All 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
3Fish 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
301Live fish.0
302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03040
304All goods, fresh or chilled0
306
307
308
303All 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
401Fresh 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) milk0
403Curd; Lassi; Butter milk0
406Chena 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
407Birds’ eggs, in shell, fresh, preserved or cooked0
409Natural 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
501Human hair, unworked, whether or not washed or scoured; waste of human hair0
504All goods, fresh or chilled0
504All 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 ]
506All 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 products0
0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.0
511Semen including frozen semen0
6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage0
701Potatoes, fresh or chilled.0
702Tomatoes, fresh or chilled.0
703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.0
704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.0
705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.0
706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.0
707Cucumbers and gherkins, fresh or chilled.0
708Leguminous vegetables, shelled or unshelled, fresh or chilled.0
709Other vegetables, fresh or chilled.0
710Vegetables (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]
712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.0
713Dried 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
714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.0
714Manioc, 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]
8Dried 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]
801Coconuts, fresh or dried, whether or not shelled or peeled0
801Brazil nuts, fresh, whether or not shelled or peeled0
802Other 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 peeled0
803Bananas, including plantains, fresh or dried0
804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.0
805Citrus 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
806Grapes, fresh0
807Melons (including watermelons) and papaws (papayas), fresh.0
808Apples, pears and quinces, fresh.0
809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.0
810Other 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
814Peel of citrus fruit or melons (including watermelons), fresh.0
07, 09 or 10All goods of seed quality0
901Coffee beans, not roasted0
902Unprocessed green leaves of tea0
909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]0
0910 11 10Fresh ginger, other than in processed form0
0910 30 10Fresh turmeric, other than in processed form0
1001Wheat 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
1002Rye 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
1003Barley 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
1004Oats 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
1005Maize (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
1006Rice 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
1007Grain 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
1008Buckwheat, 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
1101Wheat 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
1102Cereal 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
1103Cereal 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
1104Cereal grains hulled0
1105Flour, 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
1106Flour, 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 10Guar Meal0
12All goods of seed quality0
1201Soya beans, whether or not broken, of seed quality.0
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.0
1204Linseed, whether or not broken, of seed quality.0
1205Rape or colza seeds, whether or not broken, of seed quality.0
1206Sunflower seeds, whether or not broken, of seed quality.0
1207Other 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
1209Seeds, fruit and spores, of a kind used for sowing.0
1210Hop cones, fresh.0
1210 10 00Hop cones, neither ground nor powdered nor in the form of pellets0
1211Plants 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
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.0
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets0
1214Swedes, 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
1301Lac and Shellac0
1401Sal leaves, siali leaves, sisal leaves, sabai grass0
1404 90 40Betel leaves0
1404 90 60Coconut shell, unworked0
1404 90 90Vegetable materials, for manufacture of jhadoo or broom sticks0
1701 or 1702Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar0
1904Puffed 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 Murki0
1905Pappad, by whatever name it is known, except when served for consumption0
1905Bread (branded or otherwise), except when served for consumption and pizza bread0
2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.0
2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]0
2201Non-alcoholic Toddy, Neera including date and palm neera0
2202 90 90Tender 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
2306De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 20180
2306Cotton seed oil cake0
2501Salt (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 water0
2716 00 00Electrical energy0
2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 20020
3002Human Blood and its components0
3006All types of contraceptives0
3101All 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
3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta0
3825Municipal waste, sewage sludge, clinical waste0
3926Plastic bangles0
4014Condoms and contraceptives0
4401Firewood or fuel wood0
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated0
44 OR 68Deities made of stone, marble or wood0
46Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope0
4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government0
4817 / 4907Postal items, like envelope, Post card etc., sold by Government0
48 or 4907 or 71Rupee notes or coins when sold to Reserve Bank of India or the Government of India0
4907Cheques, lose or in book form0
4901Printed books, including Braille books0
4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material0
4903Children’s picture, drawing or colouring books0
4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed0
4907Duty Credit Scrips0
5001Silkworm laying, cocoon0
5002Raw silk0
5003Silk waste0
5101Wool, not carded or combed0
5102Fine or coarse animal hair, not carded or combed0
5103Waste of wool or of fine or coarse animal hair0
52Gandhi Topi0
52Khadi yarn0
50 to 55Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets0
5303Jute fibres, raw or processed but not spun0
5305Coconut, coir fibre0
53Coir 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
63Indian National Flag0
6703Human hair, dressed, thinned, bleached or otherwise worked0
6912 00 40Earthen pot and clay lamps0
69Idols made of clay0
7018Glass bangles (except those made from precious metals)0
7117Bangles of lac/ shellac0
8201Agricultural 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
8445Charkha for hand spinning of yarns, including amber charkha0
8446Handloom [weaving machinery]0
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles0
8803Parts of goods of heading 88010
9021Hearing aids0
92Indigenous handmade musical instruments as listed in ANNEXURE II0
9603Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles0
9609Slate pencils and chalk sticks0
9610 00 00Slates0
9619 00 10 or 9619 00 20Sanitary towels (pads) or sanitary napkins; tampons0
9803Passenger baggage0
Any chapterPuja 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 grant0
Any chapterParts for manufacture of hearing aids0
Any Chapter except 71Rakhi (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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