List of Goods Exempted under GST Regime, GST Nil Rate List 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 GST, GST rate schedule for goods in india, Exempted Goods list in GST. New GST Rates As per discussions in the GST Council Meeting held on 18th January, 2018 (18-01-2018) 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. You may also download GST Rate list 2017 in PDF Format. Recently GST Meeting Held in Srinagar on 18th May 2017 and GST Council decided GST Rates on 1211 items, here we provide GST 0% Rate items list. 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.
Changes in GST Rates for Goods on 18-01-2018
List of goods on which GST rate recommended reduction to nil GST Rate
- i. Vibhuti
- ii. Parts and accessories for manufacture of hearing aids.
- iii. De-oiled rice bran
INCREASE FROM NIL TO 5%:
|1.||2302||Rice bran (other than de-oiled rice bran)|
GST Rates Reduced from 5% to nil on 10-11-2017
- Guar meal
- Hop cone (other than grounded, powdered or in pellet form)
- Certain dried vegetables such as sweet potatoes, maniac
- Unworked coconut shell
- Fish frozen or dried (not put up in unit container bearing a brand name)
- Khandsari sugar
GST Rates Revised on 11th June 2017 (11-06-2017)
- Cereal grains hulled from 5% to 0%
- Palmyra jaggery from 18% to 0%
- Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. from 5% to 0%
- Salt, all types from 5% to 0%
- Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 from 12% to 0%
- Kajal [other than kajal pencil sticks] from 5% to Nil
- Children’s’ picture, drawing or colouring books from 12% to Nil
- from 5% to Nil
- Human hair, dressed, thinned, bleached or otherwise worked from 28% to 0%
- Muddhas made of sarkanda and phool bahari jhadoo from 5% to 0%
- Coloring books revised from 12% to 0
For GST Rate Chart Changes made on 11th June 2017, please visit on following link
Quick Guide on GST Nil rate (GST 0% Rate)
No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc.
- GST Rate in India, GST Rates in India, Worldwide GST Rates 2017
- Click Here to Download Item Wise GST Rates List 2017
List of Exempted Goods Under GST added on 3rd June 2017 (03-06-2107)
Items added in GST Exempted List (03-06-2017)
Chapter 7 – Edible vegetables, roots and tubers
0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].
Chapter 50 – Silk – 1. Silkworm laying, cocoon  2. Raw silk  3. Silk waste 
Chapter 51 – (Wool, fine or coarse animal hair; horse hair yarn and woven fabric)
- Wool, not carded or combed 
- Fine or coarse animal hair, not carded or combed 
- Waste of wool or of fine or coarse animal hair 
Chapter 52 – (Cotton)
- 1. Gandhi Topi,
- 2. Khadi yarn
Chapter 53 – (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns)
- 1. Coconut, coir fibre 
- 2. Jute fibres, raw or processed but not spun 
Chapter 63 – (Other made up textile articles, sets, worn clothing and worn textile articles; rags)
- 1. Indian National Flag
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 sold by religious institutions,
- (vi) Unbranded honey [proposed GST Nil]
- (vii) Wick for diya.
- (viii) Roli
- (ix) Kalava (Raksha sutra)
- (x) Chandan tika
Any Chapter [Supplies to Canteen Stores Department (CSD)]
- 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
- Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.
List of Goods Exempted under GST Regime, GST 0% Rate List 2017
GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.
1 (Live animals)
- All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0106 Other live animal such as Mammals, Birds, Insects]
2 (Meat and edible meat offal)
- All goods other than in frozen state and put up in unit containers.
- [0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. 0205 Meat of horses, asses, mules or hinnies, fresh or chilled. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.
3 (Fish, crustaceans, molluscs & other aquatic invertebrates)
- Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state
- All goods, other than processed, cured or in frozen state
- 0301 Live fish 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
- 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
- 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.
- 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
- 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
4 (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified)
- 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 
- Eggs Birds’ eggs, in shell, fresh, preserved or cooked 
- Curd [0403, 0406],
- Lassi 
- Butter milk 
- Chena or paneer , other than put up in unit containers and bearing a registered brand name.
- 0409 Natural honey, other than put up in unit container and bearing a registered brand name.
5 (Products of animal origin, not elsewhere specified or included)
- Human hair, unworked, whether or not washed or scoured; waste of human hair 
- Semen including frozen semen 
6 (Live trees and other plants;
- All goods
7 (Edible vegetables, roots and tubers)
Fresh vegetables, roots and tubers other than those in frozen or preserved state
- 0701 Potatoes, fresh or chilled.
- 0702 Tomatoes, fresh or chilled
- 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
- 0704 Cabbages, cauliflowers, kohlrabi, kale
- and similar edible brassicas, fresh or chilled
- 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
- 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
- 0707 Cucumbers and gherkins, fresh or chilled
- 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled
- 0709 Other vegetables, fresh or chilled.
- 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
- 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]..
- 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
8 (Edible fruit and nuts; peel of citrus fruit or melons)
Fresh fruits other than in frozen state or preserved
- 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
- 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
- 0803 Bananas, including plantains, fresh or dried
- 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
- 0805 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.
- 0806 Grapes, fresh
- 0807 Melons (including watermelons) and papaws (papayas), fresh.
- 0808 Apples, pears and quinces, fresh.
- 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
- 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.
- 0814 Peel of citrus fruit or melons (including watermelons), fresh.
9 (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub.
- All goods of seed quality
- 0901 Coffee beans, not roasted.
- Unprocessed green leaves of tea ,
- Fresh ginger  and fresh turmeric  other than in processed form
All goods [other than those put up in unit container and bearing a registered brand name].
- 1001 Wheat and meslin
- 1002 Rye
- 1003 Barley
- 1004 Oats
- 1005 Maize (corn)
- 1006 Rice
- 1007 Grain sorghum
- 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]
11 (Products of milling industry; malt; starches; inulin; wheat gluten)
- Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name]
- 1101 Wheat or meslin flour.
- 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
- 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
- 1105 Flour, of potatoes
- 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), 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
12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
All goods of seed quality
- 1201 Soya beans, whether or not broken
- 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
- 1204 Linseed, whether or not broken.
- 1205 Rape or colza seeds, whether or not broken.
- 1206 Sunflower seeds, whether or not broken.
- 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.
- 1209 Seeds, fruit and spores, of a kind used for sowing.
- Hop cones, fresh .
- 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 
- Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled .
- Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 
- 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 1214].
13 (Lac; gums, resins and other vegetable saps and extracts)
- Lac and Shellac 
14 (Vegetable plaiting materials; vegetable products, not elsewhere specified or included)
- Betel leaves 
17 (Sugar and sugar confectionery)
- Cane jaggery (gur) 
19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)
- 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 
- Pappad, by whatever name it is known, except when served for consumption 
- Bread (branded or otherwise), except when served for consumption and pizza bread 
21 (Miscellaneous edible preparations)
- Prasadam  supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc
22 (Beverages, spirit and vinegar)
- Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 
- Non-alcoholic Toddy, Neera 
- Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]
23 (Residues and waste from the food industries; prepared animal fodder)
- Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309]
25 (Salt; sulphur; earths and stone; plastering materials, lime and cement)
- Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10]
30 (Pharmaceutical products)
- Human Blood and its components .
- All types of contraceptives 
- Organic manure, other than put up in unit containers and bearing a brand name
33 (Essential oils and resinoids,
- Kumkum, Bindi, Sindur, Alta 
38 (Miscellaneous chemical products)
- Municipal waste, sewage sludge, clinical waste
39 Plastics and articles thereof
- Plastic bangles
40 (Rubber and articles thereof)
- Condoms and contraceptives 
44 (Wood and articles of wood, wood charcoal)
- Firewood or fuel wood 
- Wood charcoal (including shell or nut charcoal), whether or not agglomerated 
48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)
- Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817]
49 (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans)
- Printed books, including Braille books  and newspaper, periodicals & journals , maps, atlas, chart & globe 
- [4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]
69 (Ceramic products)
- Earthen pot and clay lamps [6912 00 40]
70 (Glass and glassware)
- Bangles (except those made from precious metals) 
82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)
- Agricultural implements manually operated or animal driven 
- 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 .
84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)
88 (Aircraft; spacecraft and parts thereof)
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00]
- 8803 – Parts of goods of heading 8801
90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)
- Hearing aids 
92 (Musical instruments; parts and accessories of such articles)
- Indigenous handmade musical instruments
96 (Miscellaneous manufactured articles)
- Slate pencils  and chalk sticks.
- Slates [9610 00 00]
98 (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores)
- 9803 – Passenger baggage
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