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New GST rates have been implemented from September 22. With the application of these new rates, most items, from food and beverages to daily necessities, have become cheaper. Some items have been kept outside the purview of GST, meaning they have 0 per cent GST. However, many shopkeepers might mislead customers, and you could be deceived. Therefore, it is essential to know which items have 0 per cent GST to avoid being overcharged. We have provided a table listing 147 items with zero GST. Additionally, we have created a category-wise list.

It is important to note that these exemptions are subject to change based on government policies and regulatory updates. Both the central and state governments have the authority to grant GST exemptions.

Full List Of 147 Items With Zero GST

Serial number Description of items New GST rates
1 Fresh milk and pasteurised milk, including separated milk, milk and cream, that is not condensed and does not contain added sugar or other sweeteners, excluding ultra high temperature (UHT) milk 0%
2 Curd 0%
3 Lassi 0%
4 Buttermilk 0%
5 Chhena or paneer, not packed in unit container and not having a registered brand name 0%
6 Natural honey, not packed in unit container and not having a registered brand name 0%
7 Potatoes, fresh or chilled 0%
8 Tomatoes, fresh or frozen 0%
9 Onions, shallots, garlic, leeks and other garlicky vegetables, fresh or chilled 0%
10 Cabbage, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled 0%
11 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 0%
12 Carrots, turnips, salad beets, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0%
13 Cucumber and bitter gourd, fresh or chilled 0%
14 Legumes, peeled or unpeeled, fresh or frozen 0%
15 Other vegetables, fresh or frozen 0%
16 Dried vegetables, whole, chopped, diced, powdered, but not further prepared 0%
17 Dried leguminous vegetables, peeled, whether peeled or split, not packed in unit containers and not bearing a registered brand name 0%
18 Manioc, arrowroot, salep, Jerusalem artichoke, sweet potato and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pulp 0%
19 Coconuts, fresh or dried, whether or not peeled 0%
20 Brazil nuts, fresh, whether or not shelled 0%
21 Other nuts, such as almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts, areca nuts, fresh, whether or not shelled 0%
22 Bananas, including bananas, fresh or dried 0%
23 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh 0%
24 Citrus fruits, such as oranges, mandarins, grapefruit, lemons, and limes, fresh 0%
25 Grapes, fresh 0%
26 Melons (including watermelon) and papayas, fresh 0%
27 Apples, pears and japonica, fresh 0%
28 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 0%
29 Other fruits like strawberries, raspberries, blackberries, mulberries, currants, cranberries, kiwi, durian, persimmon, pomegranate, tamarind, sapota, custard apple, borey, litchi, fresh 0%
30 Citrus fruit or melon (including watermelon) rind, fresh 0%
31 Fresh ginger, not processed ginger 0%
32 Fresh turmeric, not the processed form 0%
33 Wheat and meslin, not packed in unit container and not bearing a registered brand name 0%
34 Maize (corn), not packed in unit container and not bearing a registered brand name 0%
35 Rice, not packed in unit container and not bearing a registered brand name 0%
36 Wheat or meslin flour, not packed in unit container and not bearing a registered brand name 0%
37 Flour of cereals (other than wheat or meslin), such as maize flour, rye flour, not packed in unit container and not bearing a registered brand name 0%
38 Puffed rice (Muri), flattened or beaten rice (Chivda, Poha), parched rice (Khoi), parched paddy or rice coated with sugar or gur (Murki). 0%
39 papad, by whatever name called, except when served for consumption 0%
40 Bread (branded or otherwise), except when served for consumption and pizza bread 0%
41 Water (excluding aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized, and water sold in sealed containers) 0%
42 Coconut water, not packed in unit container and not bearing a registered brand name 0%
43 Salt, all types 0%
44 Live donkeys, mules and hinnies 0%
45 live bovine animals 0%
46 live pig 0%
47 Live sheep and goats 0%
48 Live poultry, such as chickens of the Gallus domesticus species, ducks, geese, turkeys, and guinea fowl 0%
49 Other living animals such as mammals, birds, insects 0%
50 Meat of bovine animals, fresh and chilled 0%
51 Meat of bovine animals, frozen (except packed in unit containers and frozen) 0%
52 Pork, fresh, chilled or frozen (except packed in unit containers and frozen) 0%
53 Meat of sheep or goat, fresh, chilled or frozen (except packed in unit containers and frozen) 0%
54 Meat of horses, donkeys, mules or hinnies, fresh, chilled or frozen (except when packed in unit containers and frozen) 0%
55 Edible remains of bovine animals, swine, sheep, goats, horses, donkeys, mules or hinnies, fresh, chilled or frozen (except those packed in unit containers and frozen) 0%
56 Poultry meat and food scraps, fresh, chilled or frozen (except those packed in unit containers and frozen) 0%
57 Other meat and edible meat offal, fresh, chilled or frozen (except packed in unit containers and frozen) 0%
58 Pork fat, non-lean meat, and poultry fat, not rendered or otherwise removed, fresh, chilled or frozen (except when packed in unit containers and frozen) 0%
59 Pig fat, non-lean meat, and poultry fat, salted, cured in brine, dried or smoked (except when packed in unit containers) 0%
60 Meat and edible meat offal, salted, in salt water, dried or smoked; edible flour and meal of meat or meat offal (excluding those packed in unit containers) 0%
61 live fish 0%
62 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0%
63 Fish fillets and other fish meat (whether or not minced), fresh or chilled 0%
64 Crustaceans, whether or not in shell, live, fresh or chilled; crustaceans in shell, cooked by steaming or boiling water, live, fresh or chilled 0%
65 Molluscs, whether or not in shell, live, fresh, chilled; crustaceans and other aquatic invertebrates except molluscs, live, fresh or chilled 0%
66 Other aquatic invertebrates, except crustaceans and molluscs, live, fresh or chilled 0%
67 Human hair, unprocessed, whether or not washed or cleaned; human hair waste 0%
68 Bones and horn-cores, unprocessed, fat removed, merely prepared (but not cut to size), acid-treated or gelatinized; powder and waste of these products 0%
69 Bone meal, horn meal, hooves, claws, nails and beaks; horns etc. 0%
70 semen, including frozen semen 0%
71 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0%
72 Coffee beans, unroasted 0%
73 Green tea leaves, unprocessed 0%
74 Fennel, badian, coriander, cumin, or carom seeds; juniper berries [of seed quality] 0%
75 Rye, not packed in unit container and not bearing a registered brand name 0%
76 Barley, not packed in unit container and not bearing a registered brand name 0%
77 Oats, not packed in unit container and not bearing a registered brand name 0%
78 Cereal sorghum, not packed in unit container and not bearing a registered brand name 0%
79 Buckwheat, millet and canary seed; other cereals such as sorghum, millet, ragi, not packed in unit container and not bearing a registered brand name 0%
80 Cereal grains, meals and pellets, not packed in unit containers and not bearing a registered brand name 0%
81 Peeled cereal grains 0%
82 Potato flour, not packed in unit container and not bearing a registered brand name 0%
83 Flour of dried leguminous vegetables of heading 0713, sago or flour of roots or tubers of heading 0714, or of products of Chapter 8 such as flour of tamarind, water chestnut, mango, not packed in unit container and not bearing a registered brand name 0%
84 All items of seed quality 0%
85 Soya beans, whether or not broken, of seed quality 0%
86 Peanuts, unroasted or cooked, whether or not shelled or broken, of seed quality 0%
87 Linseed, whether or not broken, of seed quality 0%
88 Rape or colza seeds, whether or not broken, of seed quality 0%
89 Sunflower seeds, whether or not broken, of seed quality 0%
90 Other oilseeds and oily fruits (such as palm seeds, cotton seeds, castor seeds, sesame seeds, mustard seeds, safflower seeds, watermelon seeds, poppy seeds, ajams, mango kernels, niger seeds, kokum), whether or not broken, of seed quality 0%
91 Seeds, fruits, and spores, which are used for sowing 0%
92 Hop cones, fresh 0%
93 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, pharmacy or for insecticidal, fungicide or similar purposes, fresh or chilled 0%
94 Locust beans, seaweed and other algae, sugar beet and sugar cane, fresh or chilled 0%
95 Cereal husks and hulls, unprepared, whether cut, ground, pressed or in the form of pellets 0%
96 Swedes, manure grains, fodder roots, grasses, lucerne (alfalfa), clover, sainfoin, fodder kale, lupins, vetches and similar fodder products, whether or not in the form of pellets 0%
97 Lacquer and shellac 0%
98 Betel leaves 0%
99 All types of jaggery, including best 0%
100 Contains Anna Jaggery and Palmyra Jaggery 0%
101 Aquatic feed, including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, husk and pulse husk, concentrates and additives, wheat bran and de-oiled cake 0%
102 Electrical energy 0%
103 Animal feed grade Dicalcium Phosphate (DCP), conforming to IS Specification No. 5470:2002 0%
104 Human blood and its components 0%
105 All types of contraceptives 0%
106 All commodities and organic manures (except those packed in unit containers and bearing registered brand names) 0%
107 Kajal (except Kajal pencil stick), Kumkum, Bindi, Sindoor, Alta 0%
108 Municipal waste, sewage sludge, clinical waste 0%
109 plastic bangles 0%
110 Condoms and contraceptives 0%
111 firewood or fuelwood 0%
112 Charcoal (including shell or nut charcoal), whether or not aggregated 0%
113 Judicial, non-judicial stamp papers, court fee stamps, when sold by Government treasuries or by vendors authorised by the Government 0%
114 Postal items, such as envelopes, postcards, etc., sold by the government 0%
115 Rupee notes, when sold to the Reserve Bank of India 0%
116 in cheque, loose or book form 0%
117 Printed books, including Braille books 0%
118 Newspapers, magazines and journals, whether or not illustrated or containing advertising matter 0%
119 Children's picture, drawing, or coloring books 0%
120 Maps and hydrographic or similar charts, including atlases, wall maps, topographical plans and globes, printed 0%
121 silkworm cocoon 0%
122 raw silk 0%
123 silk waste 0%
124 Wool, uncarded or combed 0%
125 Fine or coarse animal hair, uncarded or combed 0%
126 wool or fine or coarse animal hair waste 0%
127 Gandhi cap 0%
128 Khadi Yarn 0%
129 Jute fibre, raw or processed but unspun 0%
130 Coconut, coir fiber 0%
131 Indian National Flag 0%
132 Human hair, dressed, thinned, bleached or otherwise worked 0%
133 Earthen pot and earthen lamp 0%
134 Glass bangles (except those made of precious metals) 0%
135 Manual or animal-powered agricultural implements, such as hoes, shovels, pickaxes, axes, bill hooks, pruning shears, sickles, hedge shears, wooden wedges and other implements used in agriculture, horticulture or forestry 0%
136 Amber Charkha 0%
137 Handloom (weaving machinery) 0%
138 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 0%
139 Parts of goods of heading 8801 0%
140 Hearing aids 0%
141 Indigenous handmade musical instruments 0%
142 Mudgha and Phool Bahari broom made from reeds 0%
143 Slate Pencil and Chalk Stick 0%
144 Slate 0%
145 passenger luggage 0%
146 Puja materials, such as: (i) Rudraksha beads, Rudraksha beads, Tulsi Kanthi beads, Panchagavya; (ii) Sacred thread (Yagnopaveet); (iii) Wooden Khadau; (iv) Panchamrit; (v) Vibhuti sold by religious institutions; (vi) Unbranded honey; (vii) Diya wick; (viii) Roll; (ix) Kalava (Raksha Sutra); (x) Chandan Tika 0%
147 Supply of lotteries by a person, not being a State Government, Union Territory Government or local authority, provided that the supply of such lotteries is taxed with appropriate central tax, State tax, Union Territory tax or integrated tax, as the case may be, as applicable 0%

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Category-Wise Full List Of Items With Zero GST

Social class List of products New GST rates

Animal products

 

 Live animals: donkeys, cows, sheep, goats, chickens 0%
Meat: fresh and frozen meat of sheep, cows, goats, pigs, horses 0%
Fish: fresh or frozen 0%

Natural and agricultural products

 

 Natural products: honey, fresh and pasteurized milk, cheese, eggs 0%
Living trees and plants: bulbs, roots, flowers, leaves 0%
Vegetables: Tomatoes, potatoes, onions, carrots 0%
Fruits: Bananas, grapes, apples, oranges 0%
Dry fruits: cashews, walnuts, almonds 0%
Grains: wheat, rice, oats, barley 0%
Milling industry products: various types of flour 0%
Seeds: flower seeds, oilseeds, cereal husks 0%

Beverages and condiments

 

 Tea, coffee, and spices: coffee beans, tea leaves, turmeric, ginger, black pepper 0%
Water: Mineral water, coconut water, packaged drinking water 0%

Processed and baked goods

 

 Sugar products: sugar, molasses 0%
Baked goods: bread, pizza base, puffed rice, pastries 0%

Energy and industrial goods

 

 Fossil Fuels: Electrical Energy 0%
Fertilizers: Manures and Organic Manures 0%

Health and Personal Care Products

 

 Drugs and pharmaceuticals: human blood, contraceptives, vaccines 0%
Beauty products: bindi, kajal, kumkum, herbal cosmetics 0%
Waste and Recycling Waste: sewage sludge, municipal waste, recyclable waste 0%

Accessories and printed materials

 

 Jewellery: Plastic and glass bangles 0%
Newsprint: judicial stamp paper, envelopes, rupee notes 0%
Printed goods: printed books, newspapers, maps 0%

Textiles and handicrafts

 

 Fabrics: raw silk, silkworm cocoons, khadi, cotton, wool, synthetic fabrics 0%
Hand tools: spade, hammer, gardening tools 0%
Pottery: clay pots, clay lamps 0%

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