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 |
1. What is the meaning of Nil Rate in the context of GST? |
2. What are the goods included in the Nil Rate list for GST? |
3. How can I identify whether a particular good is included in the Nil Rate list for GST? |
4. Are there any restrictions on the sale or trade of goods listed under the Nil Rate category? |
5. Can goods listed under the Nil Rate category be subjected to GST in the future? |
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