GST RATE SCHEDULE FOR LIST OF GOODS AT NIL RATE

GST RATE SCHEDULE – [As per discussions in the GST Council Meeting held on 3rd June, 2017]

SCHEDULE I: LIST OF GOODS AT NIL RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
1. 0101 Live asses, mules and hinnies NIL
2. 0102 Live bovine animals NIL
3. 0103 Live swine NIL
4. 0104 Live sheep and goats NIL
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. NIL
6. 0106 Other live animal such as Mammals, Birds, Insects NIL
7. 0201 Meat of bovine animals, fresh and
chilled.
NIL
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] NIL
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] NIL
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] NIL
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers NIL
18. 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%] NIL
19. 0301 Live fish. NIL
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 NIL
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. NIL
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. NIL
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. NIL
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. NIL
25. 0401 Fresh milk and pasteurised milk, includeing separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk NIL
26. 0403 Curd; Lassi; Butter milk NIL
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; NIL
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked NIL
29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name NIL
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair NIL
31. 0506 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 NIL
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. NIL
33. 0511 Semen including frozen semen NIL
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage NIL
35. 0701 Potatoes, fresh or chilled. NIL
36. 0702 Tomatoes, fresh or chilled. NIL
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. NIL
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. NIL
39. 0705 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
NIL
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. NIL
41. 0707 Cucumbers and gherkins, fresh or chilled. NIL
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. NIL
43. 0709 Other vegetables, fresh or chilled. NIL
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. NIL
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. NIL
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. NIL
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled NIL
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled NIL
49. 0802 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 NIL
50. 0803 Bananas, including plantains, fresh or dried NIL
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NIL
52. 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. NIL
53. 0806 Grapes, fresh NIL
54. 0807 Melons (including watermelons) and papaws (papayas), fresh. NIL
55. 0808 Apples, pears and quinces, fresh. NIL
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. NIL
57. 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. NIL
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. NIL
59. 9 All goods of seed quality NIL
60. 0901 Coffee beans, not roasted NIL
61. 0902 Unprocessed green leaves of tea NIL
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] NIL
63. 0910 11 10 Fresh ginger, other than in processed form NIL
64. 0910 30 10 Fresh turmeric, other than in processed form NIL
65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] NIL
66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] NIL
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] NIL
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name] NIL
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] NIL
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name] NIL
71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] NIL
72. 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] NIL
73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. NIL
74. 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] NIL
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] NIL
76. 1104 Cereal grains hulled NIL
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] NIL
78. 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] NIL
79. 12 All goods of seed quality NIL
80. 1201 Soya beans, whether or not broken, of seed quality. NIL
81. 1202 Ground nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. NIL
82. 1204 Linseed, whether or not broken, of seed quality. NIL
83. 1205 Rape or colza seeds, whether or not broken, of seed quality. NIL
84. 1206 Sunflower seeds, whether or not broken, of seed quality. NIL
85. 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. NIL
86. 1209 Seeds, fruit and spores, of a kind used for sowing. NIL
87. 1210 Hop cones, fresh. NIL
88. 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. NIL
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. NIL
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets NIL
91. 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. NIL
92. 1301 Lac and Shellac NIL
93. 1404 90 40 Betel leaves NIL
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery NIL
95. 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 NIL
96. 1905 Pappad, by whatever name it is known, except when served for consumption NIL
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread NIL
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. NIL
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container] NIL
100. 2201 Non alcoholic Toddy, Neera including date and palm neera NIL
101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name NIL
102. 2302, 2304, 2305,
2306, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake NIL
103. 2501 Salt, all types NIL
104. 2716 00 00 Electrical energy NIL
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 NIL
106. 3002 Human Blood and its components NIL
107. 3006 All types of contraceptives NIL
108. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] NIL
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta NIL
110. 3825 Municipal waste, sewage sludge, clinical waste NIL
111. 3926 Plastic bangles NIL
112. 4014 Condoms and contraceptives NIL
113. 4401 Firewood or fuel wood NIL
114. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated NIL
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government NIL
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government NIL
117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India NIL
118. 4907 Cheques, lose or in book form NIL
119. 4901 Printed books, including Braille books NIL
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material NIL
121. 4903 Children’s picture, drawing or colouring books NIL
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed NIL
123. 5001 Silkworm laying, cocoon NIL
124. 5002 Raw silk NIL
125. 5003 Silk waste NIL
126. 5101 Wool, not carded or combed NIL
127. 5102 Fine or coarse animal hair, not carded or combed NIL
128. 5103 Waste of wool or of fine or coarse animal hair NIL
129. 52 Gandhi Topi NIL
130. 52 Khadi yarn NIL
131. 5303 Jute fibres, raw or processed but not spun NIL
132. 5305 Coconut, coir fibre NIL
133. 63 Indian National Flag NIL
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked NIL
135. 6912 00 40 Earthen pot and clay lamps NIL
136. 7018 Glass bangles (except those made from precious metals) NIL
137. 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. NIL
138. 8445 Amber charkha NIL
139. 8446 Handloom [weaving machinery] NIL
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles NIL
141. 8803 Parts of goods of heading 8801 NIL
142. 9021 Hearing aids NIL
143. 92 Indigenous handmade musical instruments NIL
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo NIL
145. 9609 Slate pencils and chalk sticks NIL
146. 9610 00 00 Slates NIL
147. 9803 Passenger baggage NIL
148. 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
NIL
149. 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. NIL

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