0% GST Goods List: HSN 0809 to 2501

Updated as on 1 September 2026

This page lists important Nil-rated or exempt goods falling broadly under HSN headings 0809 to 2501. It includes fresh fruits, seed-quality agricultural goods, specified cereals and flours, certain breads, animal feed, salt and other goods where the applicable GST rate is Nil subject to the precise tariff description and notification conditions.

Current GST position: The major GST rate rationalisation recommended by the 56th GST Council generally took effect from 22 September 2025. In this HSN range, pizza bread, khakhra, chapathi/roti and paratha/parotta and other Indian breads are Nil-rated from that date. Always match the product with the exact HSN description and statutory notification before applying the Nil rate.
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Nil-Rated GST Goods - HSN 0809 to 2501

The entries below show Nil CGST, Nil SGST/UTGST and Nil IGST where the exact exempt description applies. Expressions such as "pre-packaged and labelled" must be read with the definition contained in the applicable GST rate notification.

HSN / Heading Description of goods CGST SGST / UTGST IGST
07, 09 or 10 All goods of seed quality Nil Nil Nil
12 All goods of seed quality Nil Nil Nil
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Nil Nil Nil
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 Nil Nil
0813 Tamarind dried Nil Nil Nil
0814 Peel of citrus fruit or melons (including watermelons), fresh Nil Nil Nil
0901 Coffee beans, not roasted Nil Nil Nil
0902 Unprocessed green leaves of tea Nil Nil Nil
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] Nil Nil Nil
0910 11 10 Fresh ginger, other than in processed form Nil Nil Nil
0910 30 10 Fresh turmeric, other than in processed form Nil Nil Nil
1001 Wheat and meslin other than pre-packaged and labelled. Nil Nil Nil
1002 Rye other than pre-packaged and labelled. Nil Nil Nil
1003 Barley other than pre-packaged and labelled. Nil Nil Nil
1004 Oats other than pre-packaged and labelled. Nil Nil Nil
1005 Maize (corn) other than pre-packaged and labelled. Nil Nil Nil
1006 Rice other than pre-packaged and labelled. Nil Nil Nil
1007 Grain sorghum other than pre-packaged and labelled. Nil Nil Nil
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than pre-packaged and labelled. Nil Nil Nil
1101 Wheat or meslin flour other than pre-packaged and labelled. Nil Nil Nil
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled. Nil Nil Nil
1103 Cereal groats, meal and pellets other than pre-packaged and labelled. Nil Nil Nil
1104 Cereal grains hulled Nil Nil Nil
1105 Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled. Nil Nil Nil
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 pre-packaged and labelled. Nil Nil Nil
1106 10 10 Guar Meal Nil Nil Nil
1201 Soya beans, whether or not broken, of seed quality Nil Nil Nil
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality Nil Nil Nil
1204 Linseed, whether or not broken, of seed quality Nil Nil Nil
1205 Rape or colza seeds, whether or not broken, of seed quality Nil Nil Nil
1206 Sunflower seeds, whether or not broken, of seed quality Nil Nil Nil
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 Nil Nil
1209 Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing. Nil Nil Nil
1210 Hop cones, fresh Nil Nil Nil
1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets Nil Nil Nil
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 Nil Nil
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled Nil Nil Nil
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Nil Nil Nil
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 Nil Nil
1301 Lac and Shellac Nil Nil Nil
1401 Sal leaves, siali leaves, sisal leaves, sabai grass Nil Nil Nil
1404 90 40 Betel leaves Nil Nil Nil
1404 90 60 Coconut shell, unworked Nil Nil Nil
1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks Nil Nil Nil
1701 or 1702 (i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled Nil Nil Nil
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 other than pre-packaged and labelled. Nil Nil Nil
1905 Pappad, by whatever name it is known, except when served for consumption. Nil Nil Nil
1905 Bread (branded or otherwise), except when served for consumption. Nil Nil Nil
1905 Pizza bread Nil Nil Nil
1905 or 2106 Khakhra, chapathi or roti Nil Nil Nil
2009 89 90 Tender coconut water other than pre-packaged and labelled. Nil Nil Nil
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. Nil Nil Nil
2106 Paratha, parotta and other Indian breads, by whatever name called Nil Nil Nil
2201 Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Nil Nil Nil
2201 Non-alcoholic Toddy, Neera including date and palm neera Nil Nil Nil
2301,2302, 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 & de-oiled cake [other than rice-bran] Nil Nil Nil
2302 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 Nil Nil Nil
2306 Cotton seed oil cake Nil Nil Nil
2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water Nil Nil Nil

Indian Breads Now at Nil GST

From 22 September 2025, the Nil rate covers pizza bread under heading 1905, khakhra, chapathi or roti under heading 1905 or 2106, and paratha, parotta and other Indian breads under heading 2106. This update replaces the older rate treatment that excluded pizza bread and taxed certain Indian breads.

Legal Basis and Official References

The post-September-2025 GST rate structure is based on the notifications issued following the recommendations of the 56th GST Council. The taxable-goods schedules were recast through the September 2025 rate notifications, while Nil-rated/exempt goods are governed by the corresponding exemption notifications. Subsequent changes effective from 1 February 2026 mainly revised GST rates and valuation for specified pan masala and tobacco products and do not alter the Nil-rated food and agricultural entries listed on this page.

Nil-rated vs zero-rated: A Nil-rated or exempt domestic supply is not the same as a "zero-rated supply" under the IGST Act. Exports and supplies to SEZ developers/units may qualify as zero-rated supplies under the statutory conditions even where the domestic GST rate is not Nil.