HSN Code Nil Rated

📝 Overview of Schedule – Nil Rated (0% GST)

The Nil Rated Schedule includes goods and services that attract 0% GST. These typically consist of essential commodities like fresh fruits, vegetables, grains, salt, and educational materials. By assigning a zero tax rate, the government ensures these basic items remain affordable for all, supporting low-income groups and public welfare. Although no tax is charged, these goods are still recorded under GST filings, ensuring transparency in trade while minimizing the financial burden on the consumer.

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Table of HSN Code Nil Rated.

HSN Code & GST Rate Table

Schedules	S. No.	HSN	Description of Goods	CGST Rate (%)	SGST Rate (%)	IGST Rate (%)
Nil rate	1	0101	Live asses, mules and hinnies	0	0	0
Nil rate	2	0102	Live bovine animals	0	0	0
Nil rate	3	0103	Live swine	0	0	0
Nil rate	4	0104	Live sheep and goats	0	0	0
Nil rate	5	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.	0	0	0
Nil rate	6	0106	Other live animal such as Mammals, Birds, Insects	0	0	0
Nil rate	7	0201	Meat of bovine animals, fresh and chilled.	0	0	0
Nil rate	8	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled	0	0	0
Nil rate	9	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled] other than pre-packaged and labelled.	0	0	0
Nil rate	10		[Omitted]	0	0	0
Nil rate	11		[Omitted]	0	0	0
Nil rate	12		[Omitted]	0	0	0
Nil rate	13		[Omitted]	0	0	0
Nil rate	14		[Omitted]	0	0	0
Nil rate	15		[Omitted]	0	0	0
Nil rate	16		[Omitted]	0	0	0
Nil rate	17		[Omitted]	0	0	0
Nil rate	18	03	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]	0	0	0
Nil rate	19	0301	Live fish.	0	0	0
Nil rate	20	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	0	0	0
Nil rate	21	0304, 0306, 0307, 0308	All goods, fresh or chilled	0	0	0
Nil rate	22	0303,0304, 0305,0306, 0307,0308,0309	All goods [other than fresh or chilled] and other than pre-packaged and labelled.	0	0	0
Nil rate	23		[Omitted]	0	0	0
Nil rate	24		[Omitted]	0	0	0
Nil rate	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	0	0	0
Nil rate	26	0403	Curd, Lassi, Butter milk, other than pre-packaged and labelled	0	0	0
Nil rate	27	0406	Chena or paneer, other than pre-packaged and labelled.	0	0	0
Nil rate	28	0407	Birds' eggs, in shell, fresh, preserved or cooked	0	0	0
Nil rate	29	0409	Natural honey, other than pre-packaged and labelled.	0	0	0
Nil rate	30	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair	0	0	0
Nil rate	30A	0504	All goods, fresh or chilled	0	0	0
Nil rate	30B	0504	All goods [other than fresh or chilled] other than pre-packaged and labelled.	0	0	0
Nil rate	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	0	0	0
Nil rate	32	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.	0	0	0
Nil rate	33	0511	Semen including frozen semen	0	0	0
Nil rate	34	06	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	0	0	0
Nil rate	35	0701	Potatoes, fresh or chilled.	0	0	0
Nil rate	36	0702	Tomatoes, fresh or chilled.	0	0	0
Nil rate	37	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.	0	0	0
Nil rate	38	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.	0	0	0
Nil rate	39	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.	0	0	0
Nil rate	40	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.	0	0	0
Nil rate	41	0707	Cucumbers and gherkins, fresh or chilled.	0	0	0
Nil rate	42	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.	0	0	0
Nil rate	43	0709	Other vegetables, fresh or chilled.	0	0	0
Nil rate	43A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen	0	0	0
Nil rate	43B	0711	Vegetables provisionally preserved, but unsuitable in that state for immediate consumption	0	0	0
Nil rate	44	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.	0	0	0
Nil rate	45	0713	“Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled.	0	0	0
Nil rate	46	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried sago pith.	0	0	0
Nil rate	46A	714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled.	0	0	0
Nil rate	46B	08	Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled.	0	0	0
Nil rate	47	0801	Coconuts, fresh or dried, whether or not shelled or peeled	0	0	0
Nil rate	48	0801	Brazil nuts, fresh, whether or not shelled or peeled	0	0	0
Nil rate	49	0802	Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled	0	0	0
Nil rate	50	0803	Bananas, including plantains, fresh or dried	0	0	0
Nil rate	51	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	0	0	0
Nil rate	52	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh	0	0	0
Nil rate	53	0806	Grapes, fresh	0	0	0
Nil rate	54	0807	Melons (including watermelons) and papaws (papayas), fresh.	0	0	0
Nil rate	55	0808	Apples, pears and quinces, fresh.	0	0	0
Nil rate	56	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	0	0	0
Nil rate	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, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.	0	0	0
Nil rate	57A	0813	Tamarind dried	0	0	0
Nil rate	58	0814	Peel of citrus fruit or melons (including watermelons), fresh.	0	0	0
Nil rate	59	7, 9 or 10	All goods of seed quality	0	0	0
Nil rate	60	0901	Coffee beans, not roasted	0	0	0
Nil rate	61	0902	Unprocessed green leaves of tea	0	0	0
Nil rate	62	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]	0	0	0
Nil rate	63	0910 11 10	Fresh ginger, other than in processed form	0	0	0
Nil rate	64	0910 30 10	Fresh turmeric, other than in processed form	0	0	0
Nil rate	65	1001	Wheat and meslin other than pre-packaged and labelled.	0	0	0
Nil rate	66	1002	Rye other than pre-packaged and labelled.	0	0	0
Nil rate	67	1003	Barley other than pre-packaged and labelled.	0	0	0
Nil rate	68	1004	Oats other than pre-packaged and labelled.	0	0	0
Nil rate	69	1005	Maize (corn) other than pre-packaged and labelled.	0	0	0
Nil rate	70	1006	Rice other than pre-packaged and labelled.	0	0	0
Nil rate	71	1007	Grain sorghum other than pre-packaged and labelled.	0	0	0
Nil rate	72	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than pre-packaged and labelled.	0	0	0
Nil rate	73	1101	Wheat or meslin flour other than pre-packaged and labelled.	0	0	0
Nil rate	74	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled.	0	0	0
Nil rate	75	1103	Cereal groats, meal and pellets other than pre-packaged and labelled.	0	0	0
Nil rate	76	1104	Cereal grains hulled	0	0	0
Nil rate	77	1105	Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled.	0	0	0
Nil rate	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 pre-packaged and labelled.	0	0	0
Nil rate	78A	1106 10 10	Guar meal	0	0	0
Nil rate	79	12	All goods of seed quality	0	0	0
Nil rate	80	1201	Soya beans, whether or not broken, of seed quality.	0	0	0
Nil rate	81	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	0	0	0
Nil rate	82	1204	Linseed, whether or not broken, of seed quality.	0	0	0
Nil rate	83	1205	Rape or colza seeds, whether or not broken, of seed quality.	0	0	0
Nil rate	84	1206	Sunflower seeds, whether or not broken, of seed quality.	0	0	0
Nil rate	85	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.	0	0	0
Nil rate	86	1209	Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing.	0	0	0
Nil rate	87	1210	Hop cones, fresh.	0	0	0
Nil rate	87A	1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	0	0	0
Nil rate	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.	0	0	0
Nil rate	89	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.	0	0	0
Nil rate	90	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	0	0	0
Nil rate	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.	0	0	0
Nil rate	92	1301	Lac and Shellac	0	0	0
Nil rate	92A	1401	Sal leaves, siali leaves, sisal leaves, sabai grass	0	0	0
Nil rate	93	1404 90 40	Betel leaves	0	0	0
Nil rate	93A	1404 90 60	Coconut shell, unworked	0	0	0
Nil rate	93B	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks	0	0	0
Nil rate	94	1701 or 1702	(i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled	0	0	0
Nil rate	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 other than pre-packaged and labelled.	0	0	0
Nil rate	96	1905	Pappad, by whatever name it is known, except when served for consumption	0	0	0
Nil rate	97	1905	Bread (branded or otherwise), except when served for consumption and pizza bread	0	0	0
Nil rate	97A	2009 89 90	Tender coconut water other than pre-packaged and labelled.	0	0	0
Nil rate	98	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	0	0	0
Nil rate	99	2201	Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	0	0	0
Nil rate	100	2201	Non-alcoholic Toddy, Neera including date and palm neera	0	0	0
Nil rate	101		[Omitted]	0	0	0
Nil rate	102	2301,2302, 2308, 2309	Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]	0	0	0
Nil rate	102A	[2302	De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018	0	0	0
Nil rate	102B	2306	Cotton seed oil cake	0	0	0
Nil rate	102C	2302,2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”.	0	0	0
Nil rate	103	2501	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water	0	0	0
Nil rate	[103A	26	Uranium Ore concentrate	0	0	0
Nil rate	104	2716 00 00	Electrical energy	0	0	0
Nil rate	105	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	0	0	0
Nil rate	106	3002	Human Blood and its components	0	0	0
Nil rate	107	3006	All types of contraceptives	0	0	0
Nil rate	108	3101	All goods and organic manure other than pre-packaged and labelled.	0	0	0
Nil rate	109	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta	0	0	0
Nil rate	110	3825	Municipal waste, sewage sludge, clinical waste	0	0	0
Nil rate	111	3926	Plastic bangles	0	0	0
Nil rate	112	4014	Condoms and contraceptives	0	0	0
Nil rate	113	4401	Firewood or fuel wood	0	0	0
Nil rate	114	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	0	0	0
Nil rate	114A	44 or 68	Deities made of stone, marble or wood	0	0	0
Nil rate	114B	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope	0	0	0
Nil rate	114C	46	Plates and cups made up of all kinds of leaves/ flowers/bark	0	0	0
Nil rate	115	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	0	0	0
Nil rate	116	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government	0	0	0
Nil rate	117	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the government of India	0	0	0
Nil rate	118		Omitted
Nil rate	119	4901	Printed books, including Braille books	0	0	0
Nil rate	120	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	0	0	0
Nil rate	121	4903	Children's picture, drawing or colouring books	0	0	0
Nil rate	121A	4904	Music, printed or in manuscript, whether or not bound or illustrated	0	0	0
Nil rate	122		Omitted
Nil rate	122A	4907	Duty Credit Scrips	0	0	0
Nil rate	123	5001	Silkworm laying, cocoon	0	0	0
Nil rate	124	5002	Raw silk	0	0	0
Nil rate	125	5003	Silk waste	0	0	0
Nil rate	126	5101	Wool, not carded or combed	0	0	0
Nil rate	127	5102	Fine or coarse animal hair, not carded or combed	0	0	0
Nil rate	128	5103	Waste of wool or of fine or coarse animal hair	0	0	0
Nil rate	129	52	Gandhi Topi	0	0	0
Nil rate	130	52	Khadi yarn	0	0	0
Nil rate	130A	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets	0	0	0
Nil rate	131	5303	Jute fibres, raw or processed but not spun	0	0	0
Nil rate	132	5305	Coconut, coir fibre	0	0	0
Nil rate	132A	53	Coir pith compost other than pre-packaged and labelled.	0	0	0
Nil rate	133	63	Indian National Flag	0	0	0
Nil rate	134	6703	Human hair, dressed, thinned, bleached or otherwise worked	0	0	0
Nil rate	135	6912 00 40	Earthen pot and clay lamps	0	0	0
Nil rate	135A	69	Idols made of clay	0	0	0
Nil rate	136	7018	Glass bangles (except those made from precious metals)	0	0	0
Nil rate	136A	7117	Bangles of lac/shellac	0	0	0
Nil rate	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 other than ghamella	0	0	0
Nil rate	138	8445	Charkha for hand spinning of yarns, including amber charkha	0	0	0
Nil rate	139	8446	Handloom [weaving machinery]	0	0	0
Nil rate	140	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	0	0	0
Nil rate	141		Omitted
Nil rate	142	9021	Hearing aids	0	0	0
Nil rate	143	92	Indigenous handmade musical instruments as listed in ANNEXUREII	0	0	0
Nil rate	144	9603	Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles	0	0	0
Nil rate	145	9609	Slate pencils and chalk sticks	0	0	0
Nil rate	146	9610 00 00	Slates	0	0	0
Nil rate	146A	96190010 or 96190020	Sanitary towels (pads) or sanitary napkins; tampons	0	0	0
Nil rate	147	9803	Passenger baggage	0	0	0
Nil rate	148	Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika	0	0	0
Nil rate	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.	0	0	0
Nil rate	150	-	Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants	0	0	0
Nil rate	151	Any Chapter	Parts for manufacture of hearing aids	0	0	0
Nil rate	152	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)	0	0	0
Nil rate	153	Any Chapter	Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause	0	0	0

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📝 Overview of Schedule – Nil Rated (0% GST)

Table of HSN Code Nil Rated.

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