0% GST Goods List: HSN 2716 to 9803

Updated as on 1 September 2026

This page provides an updated list of important Nil-rated or exempt goods falling broadly under HSN headings 2716 to 9803, including electrical energy, specified medicines, books, educational stationery, traditional and handicraft goods, hearing aids and other notified items.

Important 2025 update: The major GST rate changes recommended by the 56th GST Council generally took effect from 22 September 2025. Several health-sector medicines and education-related goods in this HSN range moved to Nil GST. The exact tariff description and conditions in the applicable notification must be checked before applying the exemption.

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Nil GST goods: HSN 2716 to 9803
Medicines moved to Nil GST
Education goods moved to Nil GST
Official GST references

Nil-Rated GST Goods - HSN 2716 to 9803

Nil treatment applies only where the goods fall within the exact HSN/tariff description and satisfy any conditions stated in the relevant exemption notification.

HSN / Heading	Description of goods	CGST	SGST / UTGST	IGST
2716 00 00	Electrical energy	Nil	Nil	Nil
2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470:2002	Nil	Nil	Nil
3002	Human blood and its components	Nil	Nil	Nil
3006	All types of contraceptives	Nil	Nil	Nil
3101	All goods and organic manure, other than pre-packaged and labelled	Nil	Nil	Nil
3304	Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur and Alta	Nil	Nil	Nil
3825	Municipal waste, sewage sludge and clinical waste	Nil	Nil	Nil
3926	Plastic bangles	Nil	Nil	Nil
4014	Condoms and contraceptives	Nil	Nil	Nil
4016	Erasers	Nil	Nil	Nil
4401	Firewood or fuel wood	Nil	Nil	Nil
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	Nil	Nil	Nil
44 or 68	Deities made of stone, marble or wood	Nil	Nil	Nil
46	Khali Dona; goods made of sal leaves, siali leaves, sisal leaves and sabai grass, including sabai grass rope	Nil	Nil	Nil
46	Plates and cups made up of all kinds of leaves, flowers or bark	Nil	Nil	Nil
4802 / 4907	Judicial and non-judicial stamp papers and court-fee stamps when sold by Government Treasuries or vendors authorised by Government	Nil	Nil	Nil
4817 / 4907	Postal items such as envelopes and postcards sold by Government	Nil	Nil	Nil
48 / 4907 or 71	Rupee notes or coins when sold to the Reserve Bank of India or Government of India	Nil	Nil	Nil
4802	Uncoated paper and paperboard used for exercise books, graph books, laboratory notebooks and notebooks	Nil	Nil	Nil
4820	Exercise books, graph books, laboratory notebooks and notebooks	Nil	Nil	Nil
4901	Printed books, including Braille books	Nil	Nil	Nil
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	Nil	Nil	Nil
4903	Children's picture, drawing or colouring books	Nil	Nil	Nil
4904	Music, printed or in manuscript, whether or not bound or illustrated	Nil	Nil	Nil
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	Nil	Nil	Nil
4907	Duty Credit Scrips	Nil	Nil	Nil
5001	Silkworm laying and cocoon	Nil	Nil	Nil
5002	Raw silk	Nil	Nil	Nil
5003	Silk waste	Nil	Nil	Nil
5101	Wool, not carded or combed	Nil	Nil	Nil
5102	Fine or coarse animal hair, not carded or combed	Nil	Nil	Nil
5103	Waste of wool or of fine or coarse animal hair	Nil	Nil	Nil
52	Gandhi Topi	Nil	Nil	Nil
52	Khadi yarn	Nil	Nil	Nil
50 to 55	Khadi fabric sold through Khadi and Village Industries Commission (KVIC) and KVIC-certified institutions/outlets	Nil	Nil	Nil
5303	Jute fibres, raw or processed but not spun	Nil	Nil	Nil
5305	Coconut/coir fibre	Nil	Nil	Nil
53	Coir pith compost, other than pre-packaged and labelled	Nil	Nil	Nil
63	Indian National Flag	Nil	Nil	Nil
6703	Human hair, dressed, thinned, bleached or otherwise worked	Nil	Nil	Nil
6912 00 40	Earthen pots and clay lamps	Nil	Nil	Nil
69	Idols made of clay	Nil	Nil	Nil
7018	Glass bangles, except those made from precious metals	Nil	Nil	Nil
7117	Bangles of lac/shellac	Nil	Nil	Nil
8201	Agricultural implements manually operated or animal-driven, including specified hand tools used in agriculture, horticulture or forestry	Nil	Nil	Nil
8214	Pencil sharpeners	Nil	Nil	Nil
8445	Amber charkha	Nil	Nil	Nil
8446	Handloom (weaving machinery)	Nil	Nil	Nil
8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	Nil	Nil	Nil
9021	Hearing aids	Nil	Nil	Nil
92	Indigenous handmade musical instruments	Nil	Nil	Nil
9603	Muddhas made of sarkanda; brooms or brushes consisting of twigs or other vegetable materials, bound together, with or without handles	Nil	Nil	Nil
9608 / 9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk	Nil	Nil	Nil
9609	Slate pencils and chalk sticks	Nil	Nil	Nil
9610 00 00	Slates	Nil	Nil	Nil
9619 00 10 / 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons	Nil	Nil	Nil
9803	Passenger baggage	Nil	Nil	Nil
Any Chapter	Puja samagri: Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya; sacred thread (yagnopavit); wooden khadau; panchamrit; vibhuti; wick for diya; roli; kalava (raksha sutra); chandan tika, subject to the applicable notification description	Nil	Nil	Nil
Any Chapter	Parts for manufacture of hearing aids	Nil	Nil	Nil
Any Chapter except 71	Rakhi, other than those made of goods falling under Chapter 71	Nil	Nil	Nil
Any Chapter	Specified gift items received by the President, Prime Minister, Governor, Chief Minister or public servant and sold by public auction by Government for a public or charitable cause, subject to notification conditions	Nil	Nil	Nil

Specified Medicines Moved to Nil GST

With effect from 22 September 2025, the following specified medicines were moved from 5% GST to Nil:

Agalsidase Beta
Imiglucerase
Eptacog alfa activated recombinant coagulation factor VIIa

The following specified medicines were moved from 12% GST to Nil:

Onasemnogene abeparvovec
Asciminib
Mepolizumab
Pegylated Liposomal Irinotecan
Daratumumab
Daratumumab subcutaneous
Teclistamab
Amivantamab
Alectinib
Risdiplam
Obinutuzumab
Polatuzumab vedotin
Entrectinib
Atezolizumab
Spesolimab
Velaglucerase Alpha
Agalsidase Alfa
Rurioctocog Alpha Pegol
Idursulphatase
Alglucosidase Alfa
Laronidase
Olipudase Alfa
Tepotinib
Avelumab
Emicizumab
Belumosudil
Miglustat
Velmanase Alfa
Alirocumab
Evolocumab
Cystamine Bitartrate
C1-Inhibitor injection
Inclisiran

Education and Stationery Goods Moved to Nil GST

From 22 September 2025, important education-related goods moved to Nil GST, including erasers under HSN 4016; printed maps, charts, atlases and globes under HSN 4905; pencil sharpeners under HSN 8214; pencils, crayons, pastels, drawing charcoals and tailor's chalk under HSN 9608/9609; exercise books, graph books, laboratory notebooks and notebooks under HSN 4820; and specified uncoated paper/paperboard used for such notebooks under HSN 4802.

Legal Basis and Current Position

The September 2025 GST reform substantially recast the goods-rate schedules. Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal IGST rate notification for taxable goods and came into force on 22 September 2025. Nil-rated and exempt goods are governed by the corresponding exemption notifications. Official CBIC updates should be checked for any later amendments.

Nil-rated and zero-rated are different concepts: Nil/exempt domestic goods are not the same as �zero-rated supplies" under the IGST Act. Exports and qualifying supplies to SEZ developers or units are governed by the separate statutory zero-rating provisions.