Zero GST Goods in India: Exempt Items and HSN Codes 1200 to 9800
A chapter-wise guide to goods historically listed at nil GST, covering seeds, food products, publications, textiles, agricultural tools, religious articles and other supplies.
Legal meaning of zero GST, nil rate and exemption
Under Section 2(47) of the Central Goods and Services Tax Act, 2017, an exempt supply includes a supply attracting a nil rate of tax, a supply wholly exempted under Section 11 of the CGST Act or Section 6 of the IGST Act, and a non-taxable supply. Section 2(78) defines a non-taxable supply as one not leviable to tax under the CGST Act or IGST Act. These concepts should not be confused with zero-rated supplies under Section 16 of the IGST Act, principally exports and supplies to SEZ units or developers for authorised operations, subject to statutory conditions.
Section 9(1) of the CGST Act and Section 5(1) of the IGST Act provide the charging framework for intra-State and inter-State supplies respectively. Section 11 of the CGST Act and Section 6 of the IGST Act empower the Government, subject to statutory requirements, to grant exemptions by notification. Section 17(2) of the CGST Act generally restricts input tax credit attributable to exempt supplies, subject to the Act and rules.
The primary historical goods exemption schedules include Notification No. 2/2017-Central Tax (Rate), dated 28 June 2017, and Notification No. 2/2017-Integrated Tax (Rate), dated 28 June 2017, each as subsequently amended or superseded. Later rate rationalisations may affect particular entries. Consult CBIC Tax Information Portal, CBIC GST, GST Council and India Code for the operative legal text.
- Identify the correct HSN heading and the exact product description.
- Check whether the relevant notification entry is still in force and whether exclusions or conditions apply.
- Verify the date of supply, packaging and labelling status, and intra-State or inter-State treatment.
- Check subsequent amendments, including any changes to rates and exemption schedules.
Historical list of goods shown at 0% GST: HSN Chapters 12 to 98
The following entries preserve the original list and HSN references, with clear corrections for visibly combined or incomplete entries. The rate column describes the historical listing only; it must not be treated as a live tax-rate database.
| HSN heading | Description of goods | Historical CGST / SGST / IGST |
|---|---|---|
| 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 (historical entry; verify effective date and amendments). | 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% |
| 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% |
| 9803 | Passenger baggage. The original entry incorrectly combines baggage, puja materials and lottery; those subjects are listed separately below. | 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 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 [Historical entry; verify continuing exemption and exact conditions.] | 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% |
Important qualifications for particular goods
Seeds, agricultural produce and packaged food
Several entries are limited to goods of seed quality, particular physical forms or specified conditions. Earlier references to a registered brand name may no longer reflect the applicable packaging-and-labelling tests. For cereals, flour, jaggery, honey and similar products, verify the current wording rather than relying on historic brand-name conditions.
Passenger baggage, religious goods and lottery
The source page inadvertently merged passenger baggage, puja samagri and lottery under one HSN row. These are distinct subjects and must not be treated as one exemption. The separate puja samagri entry is retained in the table. Lottery is not a general nil-rated good; the outdated lottery-exemption row has been excluded from the nil-rate table. Passenger baggage treatment depends on the relevant statutory and customs/baggage provisions.
Government supplies and special-purpose items
Exemptions for government-related transactions, hearing aids and parts, educational or religious articles, and other specialised supplies may depend on the precise notification wording. The historical entries are retained for reference only and should be checked individually.
More GST goods lists
Page 1: Zero GST goods, HSN 0101 to 1106 | Page 2: Zero GST goods, HSN 1200 to 9800
This guide is general information. Applicable tax treatment depends on the exact product, transaction, notification and date.