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List of Goods at Nil Rate (Part - 2) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

51.

0804

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

52.

0805

Citrus fruit, such as Oranges, Manda­rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

53.

0806

Grapes, fresh

54.

0807

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

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

57.

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, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh.

58.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

59.

9

All goods of seed quality

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, corian­der, cumin or caraway; juniper berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [other than those put up in unit container and bearing a regis­tered brand name]

66.

1002

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

67.

1003

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

68.

1004

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

69.

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

70.

1006

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

71.

1007

Grain sorghum [other than those put up in unit container and bearing a regis­tered brand name]

72.

1008

Buckwheat, millet and canary seed; oth­er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con­tainer and bearing a registered brand name]

73.

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]

75.

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

76.

1104

Cereal grains hulled

77.

1105

Flour, of potatoes [other than those put up in unit container and bearing a regis­tered brand name]

78.

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 those put up in unit container and bearing a registered brand name]

79.

12

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro­ken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not bro­ken, of seed quality.

85.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel,

Niger seed, Kokam) whether or not bro­ken, of seed quality.

86.

1209

Seeds, fruit and spores, of a kind used for sowing.

87.

1210

Hop cones, fresh.

88.

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.

89.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

90.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

91.

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.

92.

1301

Lac and Shellac

93.

1404 90 40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jag­gery (gur) and Palmyra Jaggery

95.

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

96.

1905

Pappad, by whatever name it is known, except when served for consumption

97.

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

98.

2106

Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc.

99.

2201

Water [other than aerated, mineral, pu­rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

100.

2201

Non-alcoholic Toddy, Neera including date and palm neera

101.

 

 

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FAQs on List of Goods at Nil Rate (Part - 2) - 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 the tax rate of 0% applied to certain goods. These goods are exempted from the Goods and Services Tax (GST) and do not attract any tax liability.
2. How can I determine if a particular good falls under the "Nil Rate" category?
Ans. To determine if a particular good falls under the "Nil Rate" category, you can refer to the Rate Lists for Goods provided by GST. These lists contain detailed information about the tax rates applicable to different goods, including those that are exempted from GST and are taxed at 0%.
3. Can you provide examples of goods that are included in the "Nil Rate" list under GST?
Ans. Yes, some examples of goods that fall under the "Nil Rate" category under GST include fresh fruits and vegetables, unprocessed grains, milk and dairy products, natural honey, books, newspapers, and education services.
4. Are there any specific conditions or criteria for goods to be listed under the "Nil Rate" category?
Ans. Yes, there are certain conditions or criteria for goods to be listed under the "Nil Rate" category. These may vary depending on the country or jurisdiction. Generally, goods that are essential for daily living, basic necessities, or deemed to be of public interest are more likely to be included in the "Nil Rate" list.
5. If a good is listed under the "Nil Rate" category, does it mean that it is completely tax-free?
Ans. Yes, if a good is listed under the "Nil Rate" category, it means that it is completely exempted from GST and does not attract any tax liability. However, it is important to note that this exemption applies only to the GST component, and other applicable taxes such as customs duties may still be levied on the goods.
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