List of Goods Exempted under GST Regime, GST Nil Rate List 2017

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List of Goods Exempted under GST Regime, GST 0% Rate List 2017. Check list of all goods covered under NIL Rate or 0% GST Rate. GST Rate Schedule for Goods [As per discussions in the GST Council Meeting held on 18th May, 2017]. Exempted goods list in GSTGST rate schedule for goods in india, Exempted Goods list in GST. New GST Rates As per discussions in the GST Council Meeting held on 3rd June, 2017 (03-06-2017) GST Council finally decided GST Rates 2017, in this article we provide Item wise Item list of all goods covers in NIL Tax Rate under GST Regime. You may also download GST Rate list 2017 in PDF Format. Recently GST Meeting Held in Srinagar on 18th May 2017 and GST Council decided GST Rates on 1211 items, here we provide GST 0% Rate items list. Now check GST Exempted goods list from below……

The GST Council, the apex decision-making body for the new tax, has fixed the tax framework under the Goods and Services Tax (GST) which is to be rolled out this July 1. Tax rates have been finalised for 1,211 items with a majority of items being kept under the 18 per cent slab.

List of Goods Exempted under GST Regime

GST Rates Revised on 11th June 2017 (11-06-2017)

  • Cereal grains hulled from 5% to 0%
  • Palmyra jaggery from 18% to 0%
  • Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. from 5% to 0%
  • Salt, all types from 5% to 0%
  • Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 from 12% to 0%
  • Kajal [other than kajal pencil sticks] from 5% to Nil
  • Children’s’ picture, drawing or colouring books from 12% to Nil
  • from 5% to Nil
  • Human hair, dressed, thinned, bleached or otherwise worked from 28% to 0%
  • Muddhas made of sarkanda and phool bahari jhadoo from 5% to 0%
  • Coloring books revised from 12% to 0

For GST Rate Chart Changes made on 11th June 2017, please visit on following link

Quick Guide on GST Nil rate (GST 0% Rate)

No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc.

Must – 

List of Exempted Goods Under GST added on 3rd June 2017 (03-06-2107)

Items added in GST Exempted List (03-06-2017)

Chapter 7 – Edible vegetables, roots and tubers

0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].

Chapter 50 – Silk – 1. Silkworm laying, cocoon [5001] 2. Raw silk [5002] 3. Silk waste [5003]

Chapter 51 – (Wool, fine or coarse animal hair; horse hair yarn and woven fabric)

  1. Wool, not carded or combed [5101]
  2. Fine or coarse animal hair, not carded or combed [5102]
  3. Waste of wool or of fine or coarse animal hair [5103]

Chapter 52 – (Cotton)

  • 1. Gandhi Topi,
  • 2. Khadi yarn

Chapter 53 – (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns)

  • 1. Coconut, coir fibre [5305]
  • 2. Jute fibres, raw or processed but not spun [5303]

Chapter 63 – (Other made up textile articles, sets, worn clothing and worn textile articles; rags)

  • 1. Indian National Flag

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

Any Chapter [Supplies to Canteen Stores Department (CSD)]

  1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
  2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.

List of Goods Exempted under GST Regime, GST 0% Rate List 2017

GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.

1   (Live animals)

  • All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0106 Other live animal such as Mammals, Birds, Insects]

2  (Meat and edible meat offal)

  • All goods other than in frozen state and put up in unit containers.
  • [0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. 0205 Meat of horses, asses, mules or hinnies, fresh or chilled. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

3 (Fish, crustaceans, molluscs & other aquatic invertebrates)

  • Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state
  • All goods, other than processed, cured or in frozen state
  • 0301 Live fish 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
  • 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
  • 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.
  • 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
  • 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

4 (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified)

  • 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 [0401]
  • Eggs Birds’ eggs, in shell, fresh, preserved or cooked [0407]
  • Curd [0403, 0406],
  • Lassi [0403]
  • Butter milk [0403]
  • Chena or paneer [0406], other than put up in unit containers and bearing a registered brand name.
  • 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

5 (Products of animal origin, not elsewhere specified or included)

  • Human hair, unworked, whether or not washed or scoured; waste of human hair [0501]
  • Semen including frozen semen [0511]

6 (Live trees and other plants;

  • All goods

7 (Edible vegetables, roots and tubers)

Fresh vegetables, roots and tubers other than those in frozen or preserved state

  • 0701 Potatoes, fresh or chilled.
  • 0702 Tomatoes, fresh or chilled
  • 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
  • 0704 Cabbages, cauliflowers, kohlrabi, kale
  • and similar edible brassicas, fresh or chilled
  • 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  • 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  • 0707 Cucumbers and gherkins, fresh or chilled
  • 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled
  • 0709 Other vegetables, fresh or chilled.
  • 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  • 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]..
  • 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

8 (Edible fruit and nuts; peel of citrus fruit or melons)

Fresh fruits other than in frozen state or preserved

  • 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
  • 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
  • 0803 Bananas, including plantains, fresh or dried
  • 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
  • 0805 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.
  • 0806 Grapes, fresh
  • 0807 Melons (including watermelons) and papaws (papayas), fresh.
  • 0808 Apples, pears and quinces, fresh.
  • 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
  • 0810 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.
  • 0814 Peel of citrus fruit or melons (including watermelons), fresh.

9 (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub.

  • All goods of seed quality
  • 0901 Coffee beans, not roasted.
  • Unprocessed green leaves of tea [0902],
  • Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form

10 (Cereals)

All goods [other than those put up in unit container and bearing a registered brand name].

  • 1001 Wheat and meslin
  • 1002 Rye
  • 1003 Barley
  • 1004 Oats
  • 1005 Maize (corn)
  • 1006 Rice
  • 1007 Grain sorghum
  • 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]

11 (Products of milling industry; malt; starches; inulin; wheat gluten)

  • Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name]
  • 1101 Wheat or meslin flour.
  • 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
  • 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
  • 1105 Flour, of potatoes
  • 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), 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

12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

All goods of seed quality

  • 1201 Soya beans, whether or not broken
  • 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
  • 1204 Linseed, whether or not broken.
  • 1205 Rape or colza seeds, whether or not broken.
  • 1206 Sunflower seeds, whether or not broken.
  • 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.
  • 1209 Seeds, fruit and spores, of a kind used for sowing.
  • Hop cones, fresh [1210].
  • 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 [1211]
  • Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212].
  • Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213]
  • 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 1214].

13 (Lac; gums, resins and other vegetable saps and extracts)

  • Lac and Shellac [1301]

14 (Vegetable plaiting materials; vegetable products, not elsewhere specified or included)

  • Betel leaves [14049040]

17 (Sugar and sugar confectionery)

  • Cane jaggery (gur) [1701]

19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)

  • 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 [1904]
  • Pappad, by whatever name it is known, except when served for consumption [1905]
  • Bread (branded or otherwise), except when served for consumption and pizza bread [1905]

21 (Miscellaneous edible preparations)

  • Prasadam [2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc

22 (Beverages, spirit and vinegar)

  • Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201]
  • Non-alcoholic Toddy, Neera [2201]
  • Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]

23 (Residues and waste from the food industries; prepared animal fodder)

  • Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309]

25 (Salt; sulphur; earths and stone; plastering materials, lime and cement)

  • Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10]

30 (Pharmaceutical products)

  • Human Blood and its components [3002].
  • All types of contraceptives [3006]

31 (Fertilisers)

  • Organic manure, other than put up in unit containers and bearing a brand name

33 (Essential oils and resinoids,

  • Kumkum, Bindi, Sindur, Alta [3304]

38 (Miscellaneous chemical products)

  • Municipal waste, sewage sludge, clinical waste

39 Plastics and articles thereof

  • Plastic bangles

40 (Rubber and articles thereof)

  • Condoms and contraceptives [4014]

44 (Wood and articles of wood, wood charcoal)

  • Firewood or fuel wood [4401]
  • Wood charcoal (including shell or nut charcoal), whether or not agglomerated [4402]

48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)

  • Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817]

49 (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans)

  • Printed books, including Braille books [4901] and newspaper, periodicals & journals [4902], maps, atlas, chart & globe [4905]
  • [4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]

69 (Ceramic products)

  • Earthen pot and clay lamps [6912 00 40]

70 (Glass and glassware)

  • Bangles (except those made from precious metals) [7018]

82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)

  • Agricultural implements manually operated or animal driven [8201]
  • 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 [8201].

84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

  • Handloom

88 (Aircraft; spacecraft and parts thereof)

  • Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00]
  • 8803 – Parts of goods of heading 8801

90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)

  • Hearing aids [9021]

92 (Musical instruments; parts and accessories of such articles)

  • Indigenous handmade musical instruments

96 (Miscellaneous manufactured articles)

  • Slate pencils [9609] and chalk sticks.
  • Slates [9610 00 00]

98 (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores)

  • 9803 – Passenger baggage

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61 COMMENTS

  1. Sir, can you please clarify whether assessee Publisher and Books Sellers selling Zero rated Printed Books requires GST Registration. Also What is the difference between Tax free, Zero rated and exempt goods under GST. tHANKS A LOT.

    • Can you please find out if the exemption is available for the following Items (Printed Books/Medical Books Published by Foreign Countries (USA &UK Etc)?

      Indicate how to obtain exemption authorization based on this list of Exempted Goods GST 2017?

      What are the procedure outlined in the official procedure for availing such authorisation as one
      time document (may be issued by authorities concerned)

      All the above is meant for those not fall under GST tax levy regime by Government of India ?

  2. Respected sir/madam,
    Please specify that is there GST for SAL LEAF and product of sal leaf ,like dinner plate and cups .There was no vat on sal leaves and sal leaf products.Please inform.

  3. Can you pl clarify that
    Whether pulses are exempt from gst
    Pulses packed in 30 kg and above
    1) Having registered trade mark is liable for GST
    2) without registered trade mark
    3) packed in one 1 kg with registered brand
    4) packed in 1 kg without brand
    Pl clarify in which case gst applicable

  4. what’s the tax rate for Straight powders like chilly powder, coriander powder, Turmeric Powder and all other masaala powders like chicken masala, etc

  5. How much gst on physical balance which use in school for practical . It is very different from electronic weighting machine. it very old type balance now is it outdated.

  6. when i open my mail box..feeling proud to seeking some knowledge from ur end. thanq sir
    it is very useful to me to invoke the dealers as much as i can….thanq sir,

  7. Sir. Am constructing a house and I will to lay kajaria or other branded tiles and granites. I am from Kerala and here we don’t have any tile or granite manufacturing units. We import from other states. So like to know whether gst will increase or decrease the cost of it and advise me whether it will be better to buy it before the GST is implemented or after it.

  8. I have a madical shop my total busines yearly about 10 lakh .how I register my self. If not registered thain how I purches goods from suppliers. They demand my register no

  9. Sir is the gst no.required for the firm which deals in non taxable item but sale the goods in another state, thanks

  10. GST will be very fruitful for all of us as well as country also, this time is learn about GST not to criticize it

  11. Sir clerafy me in vat these goods r exempt i.e sal leaves patta,l seekzahroo ,kas bann, jute bann now what’s the status in gst pl reply

  12. SIR Can u please tell me what is the GST Rate & Code on rice husk ,rice bran,rice nakku, rice phak & Paddy

  13. Hi Sir,
    Good afternoon,
    I want to know that Being a sole proprietorship, sole proprietorship are exempt from GST and hence do not have a number to share.

    If Sole Proprietorship for law firms were exempted from getting a GST number. However, how does that work? Because we still have to invoice them GST, but then they will not be able to deduct it?

  14. I am a GST dealer manufacturing of packed Rice Powder and I applied for Trade mark Registration but so far not granted and I am using that same name as my brand name my questing is what is my GST rate according to GST ACT 2017

  15. Is the old bottle attracts any tax while Purchasing or at the time of selling if so what is the tax % and where it has to be applied

  16. what about gst in free goods just like if 10+1 free 1 free is going on which head and on free product gst is couned or not

  17. what is hsn code for bura sugar is there gst for bura kindly intimate me because i am doing this manually – a cottage industry

  18. Is Transportation of Goods from outside state to C.G is exempted from GST or not then
    prescribed the rate of GST charged

  19. what is gst -hsn code for women self defense pepper/chilly spray.- against sales tax code no 10880
    i.e. chilly/ pepper spray-nil. exempted.

  20. SIR Can u please tell me what is the GST Rate & Code on rice husk ,rice bran,rice nakku, rice phak & Paddy THIS ITEM GST FREE OR GST TAX RATE WITH

  21. Sir, Please tell me paddy working charges collected from the farmers is exempted or taxable service. if taxable pls tell me the tax rate. Actually the concern turnover is not exceed 20 lakhs in a year.

  22. I am beedi manufactuer. For the proceeding financial 206-17 total sales turnover is 10 lakhs. Now under GST, Whether attract Rate of duty 28% or small business

  23. Dear Sir,
    Rate of tax on Wheat bran ,damage gunny used for Wheat packing and Packing Material hdppe use Wheat product packing.should we claim input.

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