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Goods without GST in India

List of items with 0 Goods and Services Tax in India

The Following items are exempt from Goods and Services Tax in India. There is no GST on the Goods listed below.

 

 

List of Goods without GST

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
101 Live asses, mules and hinnies 0% 0% 0%
102 Live bovine animals 0% 0% 0%
103 Live swine 0% 0% 0%
104 Live sheep and goats 0% 0% 0%
105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0% 0% 0%
106 Other live animal such as Mammals, Birds, Insects 0% 0% 0%
201 Meat of bovine animals, fresh and chilled. 0% 0% 0%
0203
0204
0205
0206
0207
0208
0209
All goods, fresh or chilled 0% 0% 0%
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled] 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% 0% 0%
3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] 0% 0% 0%
301 Live fish 0% 0% 0%
302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0% 0% 0%
0304
0306
0307
0308
All goods, fresh or chilled 0% 0% 0%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and 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% 0% 0%
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% 0% 0%
403 Curd; Lassi; Butter milk 0% 0% 0%
406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 0% 0% 0%
407 Birds' eggs, in shell, fresh, preserved or cooked 0% 0% 0%
409 Natural honey, other than put up in unit container and bearing a registered brand name 0% 0% 0%
501 Human hair, unworked, whether or not washed or scoured; waste of human hair 0% 0% 0%
0504 All goods, fresh or chilled      
0504 All goods [other than fresh or chilled] 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 ]
     
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% 0% 0%
0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 0% 0% 0%
511 Semen including frozen semen 0% 0% 0%
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0% 0% 0%
701 Potatoes, fresh or chilled. 0% 0% 0%
702 Tomatoes, fresh or chilled. 0% 0% 0%
703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0% 0% 0%
704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0% 0% 0%
705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0% 0% 0%
706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0% 0% 0%
707 Cucumbers and gherkins, fresh or chilled. 0% 0% 0%
708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0% 0% 0%
709 Other vegetables, fresh or chilled. 0% 0% 0%
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 0% 0% 0%
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 0% 0% 0%
712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 0% 0% 0%
713 Dried leguminous vegetables, shelled, whether or not skinned or split 0% 0% 0%
0714 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% 0% 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, -
(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% 0% 0%
08 Dried makhana, whether or not shelled or peeled 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% 0% 0%
801 Coconuts, fresh or dried, whether or not shelled or peeled 0% 0% 0%
801 Brazil nuts, fresh, whether or not shelled or peeled 0% 0% 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% 0% 0%
803 Bananas, including plantains, fresh or dried 0% 0% 0%
804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh 0% 0% 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% 0% 0%
806 Grapes, fresh 0% 0% 0%
807 Melons (including watermelons) and papaws (papayas), fresh 0% 0% 0%
808 Apples, pears and quinces, fresh 0% 0% 0%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 0% 0% 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% 0% 0%
0813 Tamarind dried 0% 0% 0%
814 Peel of citrus fruit or melons (including watermelons), fresh 0% 0% 0%
07, 09 or 10 All goods of seed quality 0% 0% 0%
901 Coffee beans, not roasted 0% 0% 0%
902 Unprocessed green leaves of tea 0% 0% 0%
909 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 those put up in unit container and bearing a registered brand name] 0% 0% 0%
1002 Rye [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1003 Barley [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1004 Oats [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1006 Rice [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name] 0% 0% 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 bearing a registered brand name] 0% 0% 0%
1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 0% 0% 0%
1104 Cereal grains hulled 0% 0% 0%
1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 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 those put up in unit container and bearing a registered brand name] 0% 0% 0%
1106 10 10 Guar Meal 0% 0% 0%
 

Goods without GST

Page 1. Code 101 to 1100 | Page 2. code 1200 to 9800

 

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