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0% [NIL] GST Rates for Goods as approved by GST Council

Chapter wise GST rates for goods at nil rate as decided in the Goods and Services Tax Council Meeting held on 18-May-2017 and 03-June-2017.

Recently, we have discussed about GST rates for Services approved by GST Council. Today, we shall know about the GST rates for Goods decided by the GST Council. The fitment of rates of goods were discussed on 18th May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. Further, the GST Tax rates were decided by discussions in the GST Council Meeting held on 3rd June, 2017.

The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council.

GST Rates for Goods at NIL Rate

1) (Live animals): All goods other than live horses. That means:

  • 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.
  • 0106 Other live animal such as Mammals, Birds, Insects.

2) (Meat and edible meat offal): All goods other than in frozen state and put up in unit containers.

  • 0201 Meat of bovine animals, fresh and chilled.
  • 0203 Meat of swine, fresh or chilled.
  • 0204 Meat of sheep or goats, fresh or chilled.
  • 0205 Meat of horses, asses, mules or hinnies, fresh or chilled.
  • 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled.
  • 0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled.
  • 0208 Other meat and edible meat offal, fresh or chilled.
  • 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

3) (Fish, crustaceans, molluscs & other aquatic invertebrates):

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state.

All goods, other than processed, cured or in frozen state.

  • 0301 Live fish.
  • 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304.
  • 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
  • 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.
  • 0307 Molluscs, whether in shell or not live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
  • 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

4) (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified):

  • Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk [0401]
  • Eggs Birds’ eggs, in shell, fresh, preserved or cooked [0407]
  • Curd [0403, 0406],
  • Lassi [0403],
  • Butter milk [0403]
  • Chena or paneer [0406], other than put up in unit containers and bearing a registered brand name.
  • 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

5) (Products of animal origin, not elsewhere specified or included):

  • Human hair, unworked, whether or not washed or scoured; waste of human hair [0501]
  • Semen including frozen semen [0511]

6) (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage):

All goods

7) (Edible vegetables, roots and tubers):

Fresh vegetables, roots and tubers other than those in frozen or preserved state.

  • 0701 Potatoes, fresh or chilled.
  • 0702 Tomatoes, fresh or chilled.
  • 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
  • 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
  • 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  • 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  • 0707 Cucumbers and gherkins, fresh or chilled.
  • 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
  • 0709 Other vegetables, fresh or chilled.
  • 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  • 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].
  • 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

8) (Edible fruit and nuts; peel of citrus fruit or melons):

Fresh fruits other than in frozen state or preserved

  • 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
  • 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
  • 0803 Bananas, including plantains, fresh or dried
  • 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
  • 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.
  • 0806 Grapes, fresh
  • 0807 Melons (including watermelons) and papaws (papayas), fresh.
  • 0808 Apples, pears and quinces, fresh.
  • 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
  • 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.
  • 0814 Peel of citrus fruit or melons (including watermelons), fresh.

9) (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub:

  • All goods of seed quality
  • 0901 Coffee beans, not roasted.
  • Unprocessed green leaves of tea [0902],
  • Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form.

10) (Cereals):

All goods [other than those put up in unit container and bearing a registered brand name].

  • 1001 Wheat and meslin
  • 1002 Rye
  • 1003 Barley
  • 1004 Oats
  • 1005 Maize (corn)
  • 1006 Rice
  • 1007 Grain sorghum
  • 1008 Buckwheat, millet and canary seed;
  • Other cereals such as Jawar, Bajra, Ragi

11) (Products of milling industry; malt; starches; inulin; wheat gluten):

  • Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name].
  • 1101 Wheat or meslin flour.
  • 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
  • 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
  • 1105 Flour, of potatoes.
  • 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), 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.

12) (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder:

All goods of seed quality:

  • 1201 Soya beans, whether or not broken.
  • 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
  • 1204 Linseed, whether or not broken.
  • 1205 Rape or colza seeds, whether or not broken.
  • 1206 Sunflower seeds, whether or not broken.
  • 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.
  • 1209 Seeds, fruit and spores, of a kind used for sowing.
  • Hop cones, fresh [1210].
  • 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 [1211].
  • Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212].
  • Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213]
  • 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 1214].

13) (Lac; gums, resins and other vegetable saps and extracts):

  • Lac and Shellac [1301]

14) (Vegetable plaiting materials; vegetable products, not elsewhere specified or included):

  • Betel leaves [14049040]

15) (Animal and vegetable fats and oils and their cleavage products; prepared edible

fats; animal or vegetable waxes):

16) (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates):

17) (Sugar and sugar confectionery):

  • Cane jiggery (gur) [1701]

18) (Cocoa and cocoa preparations):

19) (Preparations of cereals, flour, starch or milk; pastrycooks’ products):

  • 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 [1904]
  • Pappad, by whatever name it is known, except when served for consumption [1905]
  • Bread (branded or otherwise), except when served for consumption and pizza bread [1905]

20) (Preparations of vegetables, fruits, nuts or other parts of plants):

21) (Miscellaneous edible preparations):

  • Prasadam [2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

22) (Beverages, spirit and vinegar):

  • Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201]
  • Non-alcoholic Toddy, Neera [2201]
  • Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]

23) (Residues and waste from the food industries; prepared animal fodder):

Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of ulses,

concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, 2309]

24) (Tobacco and manufactured tobacco substitutes):

25) (Salt; sulphur; earths and stone; plastering materials, lime and cement):

  • Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10]

26) (Ores, slag and ash):

27) (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes):

28) (Inorganic chemicals):

29) (Organic chemicals):

30) (Pharmaceutical products):

  • Human Blood and its components [3002].
  • All types of contraceptives [3006]

31) (Fertilisers):

  • Organic manure, other than put up in unit containers and bearing a brand name.

32) (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks):

33) (Essential oils and resinoids, perfumery, cosmetic or toilet preparations):

  • Kumkum, Bindi, Sindur, Alta [3304]

34) (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster):

35) (Aluminoidal substances; modified starches; glues; enzymes):

36) (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations):

37) (Photographic or cinematographic goods):

38) (Miscellaneous chemical products):

  • Municipal waste, sewage sludge, clinical waste

39) (Plastics and articles thereof):

  • Plastic bangles

40) (Rubber and articles thereof):

  • Condoms and contraceptives [4014]

41) [Raw Hides and Skins (other than Fur skins) and Leather]:

42) [Articles of leather; saddlery and harness; travel goods, handbags and similar containers;

articles of animal gut (other than silk-worm gut)]:

43) (Furskin and artificial fur; manufacturers thereof):

44) (Wood and articles of wood, wood charcoal):

  • Firewood or fuel wood [4401]
  • Wood charcoal (including shell or nut charcoal), whether or not agglomerated [4402]

45) (Cork and articles of cork):

46) (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork):

47) [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]:

48) (Paper and paperboard; articles of paper pulp, of paper or of paperboard):

Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817]

49) (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans):

  • 4901 Printed books, including Braille books
  • 4902 Newspaper, periodicals & journals [4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.]
  • 4905 Maps, atlas, chart & globe. [4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]

50) 50 (Silk):

  • 5001 Silkworm laying, cocoon
  • 5002 Raw silk
  • 5003 Silk waste

51) (Wool, fine or coarse animal hair; horse hair yarn and woven fabric):

  • 5101 Wool, not carded or combed
  • 5102 Fine or coarse animal hair, not carded or combed
  • 5103 Waste of wool or of fine or coarse animal hair

52 (Cotton):

  • Gandhi Topi,
  • Khadi yarn

53 (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns):

  • 5305 Coconut, coir fibre
  • 5303 Jute fibres, raw or processed but not spun

54) (Man-made filaments; strip the like of man-made textile materials):

55) (Manmade staple fibres):

56) (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof):

57) (Carpets and other textile floor coverings):

58) (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery):

59) (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use):

60) (Knitted or crocheted fabrics):

61) (Articles of apparel and clothing accessories, knitted or crocheted):

62) (Articles of apparel and clothing accessories, not knitted or crocheted):

63) (Other made up textile articles, sets, worn clothing and worn textile articles; rags):

  • Indian National Flag

64) (Footwear gaiters and the like; parts of such articles):

65) (Headgear and parts thereof):

66) (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof):

67) (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair):

68) (Articles of stone, plaster, cement, asbestos, mica or similar material):

69) (Ceramic products):

  • Earthen pot and clay lamps [6912 00 40]

70) (Glass and glassware):

  • Bangles (except those made from precious metals) [7018]

71) (Natural or cultured pearls, precious or semi-preciousstones, precious  metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin):

  1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%.
    • 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport.
    • 7102 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds].
    • 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport.
    • 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport.
    • 7105 Dust and powder of natural or synthetic precious or semi – precious stones.
    • 7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form.
    • 7107 Base metals clad with silver, not further worked than semi – manufactured.
    • 7108 Gold (including gold plated with platinum) unwrought or in semi – manufactured forms, or in powder form.
    • 7109 Base metals or silver, clad with gold, not further worked than semi – manufactured.
    • 7110 Platinum, unwrought or in semi – manufactured form, or in powder form.
    • 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
    • 7112 Waste and scrap of precious metals, of metal clad with precious metal.
    • 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
    • 7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.
    • 7115 Other articles of precious metal or of metal clad with precious metal.
    • 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed).
    • 7117 Imitation jewellery.
    • 7118 Coins.
  2. Rough diamond [7102] will attract 0.25%.

72) (Iron and steel):

73) (Articles of iron or steel):

74) (Copper and articles thereof):

75) (Nickel and articles thereof):

76) (Aluminium and articles thereof):

77 (blank in tariff):

78) (Lead and articles thereof):

79) (Zinc and articles thereof):

80) (Tin and articles thereof):

81) (Other base metals; cermets; articles thereof):

82) (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal):

  • Agricultural implements manually operated or animal driven [8201]
  • Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [8201].

83) (Miscellaneous articles of base metal):

84) (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

  • Handloom

85) (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles):

86) [Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signaling equipment of all kinds]:

87) (Vehicles other than railway or tramway rolling-stocks, and parts and accessories thereof):

88) (Aircraft; spacecraft and parts thereof):

  • Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00]
  • 8803 , Parts of goods of heading 8801

89) (Ships, boats and floating structures):

90) (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof):

  • Hearing aids [9021].

91) (Clocks and watches and parts thereof):

92) (Musical instruments; parts and accessories of such articles):

  • Indigenous handmade musical instruments

93) (Arms and ammunition; parts and accessories thereof):

94) (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings):

95) (Toys, games and sports requisites; parts and accessories thereof):

96) (Miscellaneous manufactured articles):

  • Slate pencils [9609] and chalk sticks.
  • Slates [9610 00 00]

97) (Works of art, collectors’ piece and antiques):

98) (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores):

  • 9803 , Passenger baggage

Any Chapter:

Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika

Any Chapter [Supplies to Canteen Stores Department (CSD)]

  1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from
    Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
  2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.

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