Zero GST Goods in India: Exempt Items and HSN Code List

Understand nil-rated and exempt goods under India's Goods and Services Tax framework, with an HSN-wise historical reference list and guidance for checking current statutory notifications.

What does zero GST mean under Indian law?

Exempt supply: Section 2(47) of the Central Goods and Services Tax Act, 2017 defines exempt supply to include a supply attracting a nil rate of tax, a supply wholly exempt under Section 11 of the CGST Act or Section 6 of the IGST Act, and non-taxable supply. Nil-rated goods are goods whose applicable rate entry prescribes nil tax. These terms are often used together, but they are not interchangeable with export-related zero rating.

Zero-rated supply: Section 16 of the Integrated Goods and Services Tax Act, 2017 deals with zero-rated supplies, including exports and qualifying supplies to Special Economic Zone units or developers for authorised operations. The input tax credit treatment is different from an ordinary exempt domestic supply.

Relevant provisions: Section 9(1) of the CGST Act and Section 5(1) of the IGST Act provide the principal charging framework; Section 11 of the CGST Act and Section 6 of the IGST Act govern notified exemptions. Section 17(2) of the CGST Act generally restricts input tax credit attributable to exempt supplies, subject to statutory rules and exceptions. Classification is based on the applicable Customs Tariff heading and notification description.

Historical list of goods without GST by HSN heading

The following 76 entries retain the original HSN references, descriptions and CGST, SGST/UTGST and IGST columns. Leading zeros have been added to obvious three-digit HSN headings for readability where appropriate; descriptions and historical rates otherwise follow the source. Blank original rates are identified as not stated.

Historical reference only. Some source descriptions refer to older registered-brand and unit-container conditions; these may have been replaced by later notification language, including pre-packaged and labelled criteria. Do not apply them without checking the effective legal text.

How to verify whether goods are exempt today

Start with the correct tariff classification and full description of the goods. Check the applicable rate and exemption notifications as amended, including any conditions relating to processing, packaging, labelling, intended use, supplier, recipient or supporting certificates. For interstate transactions, verify the corresponding integrated-tax notification. The supply date and place of supply also matter.

For historical context, the original exemption schedules included Notification No. 2/2017-Central Tax (Rate) and Notification No. 2/2017-Integrated Tax (Rate), both dated 28 June 2017, subject to later amendments and replacement where applicable. Use the official consolidated or subsequent notification text rather than relying solely on an older online list.

Official GST legislation and notifications

• GST Council - recommendations and meeting records
• CBIC GST portal - legislation and notifications
• CBIC Tax Information Portal - current notifications and amendments
• India Code - CGST Act, IGST Act and amendments
• Official GST portal

Frequently asked questions

Are nil-rated goods and zero-rated exports the same?

No. Domestic nil-rated or exempt supplies and zero-rated supplies under Section 16 of the IGST Act have different legal and input-tax-credit consequences.

Is every item in this table still exempt?

Not necessarily. The table is preserved as a historical reference; check current notifications and amendments before deciding the tax treatment of a supply.

Does the packaging or labelling of food affect GST?

It can. Several food classifications and exemptions depend on the specific description and packaging or labelling criteria in the effective notification.

More GST item lists

Zero GST goods - HSN 0101 to 1106 | Zero GST goods - HSN 1200 to 9800