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