GST Exam  >  GST Notes  >  Learn About GST : Updates and Rules  >  List of Goods at Nil Rate (Part - 3) - Rate Lists for Goods

List of Goods at Nil Rate (Part - 3) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a regis­tered brand name

102.

2302, 2304, 2305, 2306, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple­ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake

103.

2501

Salt, all types

104.

2716 00 00

Electrical energy

105.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica­tion No.5470 : 2002

106.

3002

Human Blood and its components

107.

3006

All types of contraceptives

108.

3101

All goods and organic manure [other than put up in unit containers and bear­ing a registered brand name]

109.

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

110.

3825

Municipal waste, sewage sludge, clini­cal waste

111.

3926

Plastic bangles

112.

4014

Condoms and contraceptives

113.

4401

Firewood or fuel wood

114.

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

115.

4802 / 4907

Judicial, Non-judicial stamp papers,

Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

116.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

117.

48 /4907

Rupee notes when sold to the Reserve Bank of India

118.

4907

Cheques, lose or in book form

119.

4901

Printed books, including Braille books

120.

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

121.

4903

Children's picture, drawing or colouring books

122.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

123.

5001

Silkworm laying, cocoon

124.

5002

Raw silk

125.

5003

Silk waste

126.

5101

Wool, not carded or combed

127.

5102

Fine or coarse animal hair, not carded or combed

128.

5103

Waste of wool or of fine or coarse ani­mal hair

129.

52

Gandhi Topi

130.

52

Khadi yarn

131.

5303

Jute fibres, raw or processed but not spun

132.

5305

Coconut, coir fibre

133.

63

Indian National Flag

134.

6703

Human hair, dressed, thinned, bleached or otherwise worked

135.

6912 00 40

Earthen pot and clay lamps

136.

7018

Glass bangles (except those made from precious metals)

137.

8201

Agricultural implements manually op­erated or animal driven i.e. 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.

138.

8445

Amber charkha

139.

8446

Handloom [weaving machinery]

140.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehi­cles

141.

8803

Parts of goods of heading 8801

142.

9021

Hearing aids

143.

92

Indigenous handmade musical instru­ments

144.

9603

Muddhas made of sarkanda and phool bahari jhadoo

145.

9609

Slate pencils and chalk sticks

146.

9610 00 00

Slates

147.

9803

Passenger baggage

148.

Any chapter

Puja samagri namely:

  1. Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
  2. Sacred thread (commonly known as yagnopavit);
  3. Wooden khadau;
  4. Panchamrit,
  5. Vibhuti sold by religious institutions,
  6. Unbranded honey [proposed GST Nil]
  7. Wick for diya.

(viii) Roli

  1. Kalava (Raksha sutra)
  2. Chandan tika

149.

 

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condi­tion that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government,

Union Territory or local authority, as the case may be.

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FAQs on List of Goods at Nil Rate (Part - 3) - 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 refers to the rate at which certain goods are exempted from the Goods and Services Tax (GST). These goods can be purchased or sold without attracting any GST liability.
2. How can I identify if a particular good falls under the Nil Rate category in GST?
Ans. The government provides a list of goods that are exempted from GST and fall under the Nil Rate category. This list can be referred to determine if a specific good is exempted from GST or not. Additionally, you can consult a tax professional or refer to the official GST guidelines for more information.
3. Are there any specific conditions or criteria for goods to be classified under the Nil Rate category in GST?
Ans. Yes, there are certain conditions and criteria that need to be fulfilled for goods to be classified under the Nil Rate category in GST. These conditions can vary and may include factors such as the nature of the goods, their intended use, and their impact on the economy. It is advisable to refer to the official GST guidelines or consult a tax professional for detailed information.
4. Can goods classified under the Nil Rate category be taxed in the future?
Ans. The government has the authority to change the GST rates for goods, including those classified under the Nil Rate category. While goods currently exempted from GST may be subject to taxation in the future, any changes in the GST rates are usually implemented after careful consideration and consultation with relevant stakeholders.
5. Are there any specific benefits or advantages of goods falling under the Nil Rate category in GST?
Ans. Goods falling under the Nil Rate category in GST provide certain benefits and advantages. These goods can be sold or purchased without attracting any GST liability, which can lead to lower costs for consumers. Additionally, the exemption of certain goods from GST can promote specific sectors or industries and encourage economic growth.
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