0% GST Goods. Items with Zero GST

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

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.

0%

0106

Other live animal such as Mammals, Birds, Insects

0201

Meat of bovine animals, fresh and chilled.

0203
0204
0205
0206
0207
0208
0209

All goods, fresh or chilled

03

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]

301

Live fish

302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0304
0306
0307
0308

All goods, fresh or chilled

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

0303
0304
0305
0306
0307
0308

0309

All goods [other than fresh or chilled] and other than pre-packaged and labelled.

0401

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

0403

Curd, Lassi, Butter milk, other than pre-packaged and labelled

0406

Chena or paneer, other than pre-packaged and labelled.

0407

Birds' eggs, in shell, fresh, preserved or cooked

0409

Natural honey, other than pre-packaged and labelled.

0501

Human hair, unworked, whether or not washed or
scoured; waste of human hair

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

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

0%

0%

0%

0511

Semen including frozen semen

0%

0%

0%

06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

0%

0%

0%

0701

Potatoes, fresh or chilled.

0%

0%

0%

0702

Tomatoes, fresh or chilled.

0%

0%

0%

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0%

0%

0%

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0%

0%

0%

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

0%

0%

0%

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

0%

0%

0%

0707

Cucumbers and gherkins, fresh or chilled.

0%

0%

0%

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0%

0%

0%

0709

Other vegetables, fresh or chilled.

0%

0%

0%

712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0%

0%

0%

713

Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled.

0%

0%

0%

714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled.

0%

0%

0%

0801

Coconuts, fresh or dried, whether or not shelled or peeled

0%

0%

0%

0801

Brazil nuts, fresh, whether or not shelled or peeled

0%

0%

0%

0802

Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola
spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled

0%

0%

0%

0803

Bananas, including plantains, fresh or dried

0%

0%

0%

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

0%

0%

0%

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

0%

0%

0%

0806

Grapes, fresh

0%

0%

0%

0807

Melons (including watermelons) and papaws (papayas), fresh

0%

0%

0%

0808

Apples, pears and quinces, fresh

0%

0%

0%