Goods without GST in India Code 1200 to 9800

List of GST exempted items with 0 GST in India

The Following items are with 0 GST and exempted from Goods and Services Tax in India. There is no GST on the Goods listed below.

List of Goods without GST Code 1200 to 9800

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
12	All goods of seed quality	0%	0%	0%
1201	Soya beans, whether or not broken, of seed quality	0%	0%	0%
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality	0%	0%	0%
1204	Linseed, whether or not broken, of seed quality	0%	0%	0%
1205	Rape or colza seeds, whether or not broken, of seed quality	0%	0%	0%
1206	Sunflower seeds, whether or not broken, of seed quality	0%	0%	0%
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, of seed quality	0%	0%	0%
1209	Seeds, fruit and spores, of a kind used for sowing	0%	0%	0%
1210	Hop cones, fresh	0%	0%	0%
1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	0%	0%	0%
1211	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	0%	0%	0%
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled	0%	0%	0%
1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	0%	0%	0%
1214	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	0%	0%	0%
1301	Lac and Shellac	0%	0%	0%
1401	Sal leaves, siali leaves, sisal leaves, sabai grass	0%	0%	0%
1404 90 40	Betel leaves	0%	0%	0%
1404 90 60	Coconut shell, unworked	0%	0%	0%
1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks	0%	0%	0%
1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	0%	0%	0%
1904	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	0%	0%	0%
1905	Pappad, by whatever name it is known, except when served for consumption	0%	0%	0%
1905	Bread (branded or otherwise), except when served for consumption and pizza bread	0%	0%	0%
2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	0%	0%	0%
2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	0%	0%	0%
2201	Non-alcoholic Toddy, Neera including date and palm neera	0%	0%	0%
2202 90 90	Tender 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%	0%	0%
2306	De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 201	0%	0%	0%
2306	Cotton seed oil cake	0%	0%	0%
2501	Salt (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 water	0%	0%	0%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
2716 00 00	Electrical energy	0%	0%	0%
2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	0%	0%	0%
3002	Human Blood and its components	0%	0%	0%
3006	All types of contraceptives	0%	0%	0%
3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]	0%	0%	0%
3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta	0%	0%	0%
3825	Municipal waste, sewage sludge, clinical waste	0%	0%	0%
3926	Plastic bangles	0%	0%	0%
4014	Condoms and contraceptives	0%	0%	0%
4401	Firewood or fuel wood	0%	0%	0%
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	0%	0%	0%
44 OR 68	Deities made of stone, marble or wood	0%	0%	0%
46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope	0%	0%	0%
46	Plates and cups made up of all kinds of leaves/flowers/bark	0%	0%	0%
4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	0%	0%	0%
4817 /4907	Postal items, like envelope, Post card etc., sold by Government	0%	0%	0%
48 / 4907 or 71	Rupee notes when sold to the Reserve Bank of India	0%	0%	0%
4907	Cheques, lose or in book form	0%	0%	0%
4901	Printed books, including Braille books	0%	0%	0%
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	0%	0%	0%
4903	Children's picture, drawing or colouring books	0%	0%	0%
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	0%	0%	0%
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	0%	0%	0%
4907	Duty Credit Scrips	0%	0%	0%
5001	Silkworm laying, cocoon	0%	0%	0%
5002	Raw silk	0%	0%	0%
5003	Silk waste	0%	0%	0%
5101	Wool, not carded or combed	0%	0%	0%
5102	Fine or coarse animal hair, not carded or combed	0%	0%	0%
5103	Waste of wool or of fine or coarse animal hair	0%	0%	0%
52	Gandhi Topi	0%	0%	0%
52	Khadi yarn	0%	0%	0%
5303	Jute fibres, raw or processed but not spun	0%	0%	0%
5305	Coconut, coir fibre	0%	0%	0%
53	Coir 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%	0%	0%
63	Indian National Flag	0%	0%	0%
6703	Human hair, dressed, thinned, bleached or otherwise worked	0%	0%	0%
6912 00 40	Earthen pot and clay lamps	0%	0%	0%
69	Idols made of clay	0%	0%	0%
7018	Glass bangles (except those made from precious metals)	0%	0%	0%
7117	Bangles of lac/ shellac	0%	0%	0%
8201	Agricultural 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	0%	0%	0%
8445	Amber charkha	0%	0%	0%
8446	Handloom [weaving machinery]	0%	0%	0%
8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	0%	0%	0%
8803	Parts of goods of heading 8801	0%	0%	0%
9021	Hearing aids	0%	0%	0%
92	Indigenous handmade musical instruments	0%	0%	0%
9603	Muddhas made of sarkanda and phool bahari jhadoo	0%	0%	0%
9609	Slate pencils and chalk sticks	0%	0%	0%
9610 00 00	Slates	0%	0%	0%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
9803	Passenger baggage Any chapter 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 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%	0%	0%
Any chapter	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	0%	0%	0%
	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%	0%	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 grant	0%	0%	0%
Any chapter	Parts for manufacture of hearing aids	0%	0%	0%
Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)	0%	0%	0%
Any Chapter	Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause	0%	0%	0%

Goods without GST

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