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List of Goods at Nil Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VII as per details given below.

SCHEDULE I: LIST OF GOODS AT NIL RATE
 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

1.

0101

Live asses, mules and hinnies

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.

0106

Other live animal such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh and chilled.

8.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

9.

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

18.

3

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

19.

0301

Live fish.

20.

0302

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

0304

21.

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

23.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth­er than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

25.

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

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, other than put up in unit containers and bearing a registered brand name;

28.

0407

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

29.

0409

Natural honey, other than put up in unit container and bearing a registered brand name

30.

0501

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

31.

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

32.

0507 90

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

33.

0511

Semen including frozen semen

34.

6

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

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

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

38.

0704

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

39.

0705

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

40.

0706

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

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

44.

0712

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

45.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith.

47.

0801

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

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49. 0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts,

Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

50. 0803 Bananas, including plantains, fresh or dried
The document List of Goods at Nil Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules is a part of the GST Course Learn About GST : Updates and Rules.
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FAQs on List of Goods at Nil Rate (Part - 1) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What is the meaning of Nil Rate in the context of GST?
Ans. Nil Rate in the context of GST refers to goods that are exempted from any tax liability and are not subject to any Goods and Services Tax (GST).
2. What are the goods included in the Nil Rate list for GST?
Ans. The Nil Rate list for GST includes goods that are exempted from GST. These goods do not attract any tax liability and can be sold or traded without any GST implications.
3. How can I identify whether a particular good is included in the Nil Rate list for GST?
Ans. You can refer to the Rate Lists for Goods GST provided by the government to identify whether a particular good is included in the Nil Rate list. These rate lists provide comprehensive information about the tax rates applicable to different goods under GST.
4. Are there any restrictions on the sale or trade of goods listed under the Nil Rate category?
Ans. Goods listed under the Nil Rate category are exempted from GST and can be sold or traded without any tax implications. However, it is important to comply with other regulations and restrictions related to the sale or trade of specific goods, such as licensing requirements or quality standards.
5. Can goods listed under the Nil Rate category be subjected to GST in the future?
Ans. The government has the authority to revise and update the list of goods under the Nil Rate category for GST. Therefore, it is possible for goods currently listed under Nil Rate to be subjected to GST in the future if the government decides to change the tax treatment for those goods.
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