Section 11Nil/Exempt

GST Exemptions List — Goods & Services at Nil Rate

Complete list of goods and services exempt from GST in India. Covers 149+ exempt goods categories, 85+ exempt service categories, nil-rated items, and the distinction between exempt, nil-rated, and zero-rated supplies.

149+

Exempt Goods

85+

Exempt Services

100+

Nil-Rated Items

02/2017

Notification

0% GST

Fresh Produce

Exempt

Healthcare

Exempt

Education

2024

Last Updated

Major Exempt Goods Categories

Fresh Agricultural Products

All fresh fruits, vegetables, milk, eggs, meat (unprocessed), fish, cereals, pulses, flour, and natural honey are completely exempt from GST with nil rate.

Essential Food Items

Bread, salt, jaggery, fresh curd, lassi, buttermilk, unpacked rice/wheat/pulses, palmyra jaggery, and puffed rice (murmura) attract 0% GST.

Healthcare Products

Human blood, vaccines, contraceptives, hearing aids, and orthopaedic appliances are exempt. Sanitary napkins reduced from 12% to nil (2018).

Education & Stationery

Printed books, newspapers, maps, journals, periodicals, children's drawing/colouring books, and braille writing instruments are GST exempt.

Agricultural Inputs

Seeds, live trees, plants, organic fertilizers (animal/vegetable), hand tools for agriculture, and bullock carts are kept at nil GST rate.

Cultural & Religious

Kumkum, bindi, sindur, bangles (non-precious), puja samagri, kajal, sacred thread (yagnopavit), and idols made of clay are fully exempt.

Key Nil-Rated Goods (HSN-Wise)

ItemHSN CodeCondition
Fresh Milk0401Not concentrated/sweetened
Fresh Vegetables0701-0714Unprocessed, unpackaged
Fresh Fruits0801-0814Not dried/preserved
Cereals (Wheat, Rice, Maize)1001-1008Not branded/packaged
Natural Honey0409Unprocessed
Eggs (in shell)0407Fresh/preserved
Fresh Meat & Fish0201-0307Not processed/packaged
Salt (non-iodized/common)2501Rock salt, common salt
Bread1905Plain bread, not containing added sugar
Printed Books4901All printed books incl. Braille

Exempt Service Categories

CategoryServices IncludedNotification
HealthcareHospital services, ambulance, clinical establishments, blood banks12/2017-CT(R)
EducationPre-school to higher secondary, IIM programmes leading to diploma12/2017-CT(R)
Public TransportMetro, local bus, auto-rickshaw, metered taxi12/2017-CT(R)
AgricultureCultivation, harvesting, warehouse (agriculture), loading/unloading of foodgrains12/2017-CT(R)
Government ServicesServices by government/local authority (excluding commercial), passport/visa fees12/2017-CT(R)
Charitable/ReligiousReligious pilgrimage (domestic), charitable activities, funeral/burial services12/2017-CT(R)
Financial InclusionJan Dhan accounts, pension under Atal Pension Yojana, PMJDY insurance12/2017-CT(R)
Legal ServicesServices by advocates to individuals (not business), Legal Aid Board services12/2017-CT(R)

Frequently Asked Questions

What goods are exempt from GST in India?
Over 149 categories of goods are exempt from GST including fresh agricultural produce (fruits, vegetables, milk, eggs), essential food items (bread, salt, cereals, pulses), healthcare items (human blood, vaccines), education materials (books, newspapers), and religious items (puja samagri, bangles).
What services are exempt from GST?
85+ service categories are exempt including healthcare services by hospitals/clinics, education from pre-school to higher secondary, public transport (metro, bus, auto), agricultural services, government services, charitable activities, and financial inclusion services (Jan Dhan, pension schemes).
What is the difference between exempt, nil-rated, and zero-rated supplies?
Exempt supplies are specifically notified under Section 11 and no ITC can be claimed. Nil-rated items have 0% in the rate schedule (no ITC). Zero-rated applies only to exports and SEZ supplies where 0% tax applies but full ITC refund is available. The key difference is ITC treatment.
Are unbranded food items still GST exempt after July 2022 changes?
From July 18, 2022, pre-packed and labelled food items (cereals, pulses, flour, curd, lassi, honey, etc.) in packs up to 25 kg attract 5% GST even if unbranded. Only loose/unpackaged items remain exempt. This was decided in the 47th GST Council Meeting.

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