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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1. What is the meaning of "Nil Rate" in the context of GST? |
2. How can I determine if a particular good falls under the "Nil Rate" category? |
3. Can you provide examples of goods that are included in the "Nil Rate" list under GST? |
4. Are there any specific conditions or criteria for goods to be listed under the "Nil Rate" category? |
5. If a good is listed under the "Nil Rate" category, does it mean that it is completely tax-free? |
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