GST Exempted Goods: List of Exempted Goods under GST with HSN Codes

GST exempted goods are goods on which no GST is charged either because they attract a nil rate of tax, are wholly exempted through a government notification, or fall under non-taxable supplies as defined under the GST law.

For businesses, traders, accountants, and tax professionals, knowing the correct List of Exempted Goods under GST is important because it affects product pricing, invoice format, input tax credit, GST registration, return filing, and compliance checks.

This guide explains the meaning of gst exempted goods, the updated exemption basis, major categories of exempt goods, HSN-wise examples, ITC treatment, invoice rules, and common mistakes to avoid while classifying exempt goods.

GST exempted goods commonly include fresh vegetables, fresh fruits, unbranded or non-pre-packaged food grains, fresh milk, certain agricultural products, printed books, hearing aids, human blood and its components, contraceptives, salt, specified handmade items, and other goods notified by the government.

GST Exempted Goods: Latest Update

The official list of goods exempted from CGST is available under Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025. This notification replaced the earlier exempted goods notification issued in 2017.

The GST Council’s rate changes for most goods and services were implemented from 22 September 2025, except for specified tobacco-related goods, where the existing rate treatment continues until notified otherwise.

Businesses should not rely solely on old exemption lists, as GST rates and exemption entries can change through notifications, corrigenda, and GST Council decisions. Always verify the product description, HSN code, packaging condition, brand condition, and latest CBIC notification before charging GST.

Since GST rates and exemptions can change, check the latest GST 2.0 new tax slabs before applying any GST rate.

What Are GST Exempted Goods?

GST exempted goods are goods on which GST is not payable at the time of supply. Under the GST law, an exempt supply includes goods or services that attract nil GST, are wholly exempted under the CGST Act or IGST Act, or are treated as non-taxable supplies.

In simple terms, if a product is on the GST exemption list, the seller does not charge GST on it. However, this also means the seller generally cannot claim input tax credit related to exempt supplies.

For example, fresh milk, fresh vegetables, fresh fruits, salt, printed books, and certain agricultural products are commonly treated as GST-exempt goods, subject to the specific HSN code and conditions set out in the applicable notification.

Types of GST Exemptions

Type of GST exemption	Meaning	Example
Nil-rated goods	Goods taxable under GST but charged at 0% GST	Salt, fresh fruits, fresh vegetables
Wholly exempt goods	Goods specifically exempted through government notification	Printed books, hearing aids, human blood and its components
Conditional exempt goods	Goods exempt only when specific conditions are met	Certain food grains when not pre-packaged and labelled
Non-taxable supplies	Supplies outside GST levy	Alcohol for human consumption, petroleum crude, petrol, diesel, aviation turbine fuel, natural gas

Important: Exempt goods, nil-rated goods, zero-rated supplies, and non-GST supplies are not the same. To understand the differences clearly, read our detailed guide on nil-rated, exempt, and zero-rated supplies.

List of Exempted Goods under GST: Category-Wise Summary

Here is a simplified, category-wise summary of commonly searched GST-exempt goods. Use this table for quick reference, and verify the exact entry with the HSN-wise list and the latest GST notification before applying it to invoices or returns.

Category	Examples of exempted goods under GST
Fresh food items	Fresh milk, curd, lassi, buttermilk, fresh vegetables, fresh fruits
Grains and cereals	Rice, wheat, maize, barley, oats, millets, rye, grain sorghum, when conditions are satisfied
Agricultural goods	Seeds of seed quality, fresh plants, live trees, certain agricultural implements
Animal and dairy products	Eggs in shell, fresh milk, natural honey under specified conditions
Fish and meat products	Fresh or chilled fish, certain fresh/chilled/frozen meat items when not put up in unit containers
Books and education-related goods	Printed books, children’s picture books, maps, atlases, charts
Healthcare goods	Human blood and its components, hearing aids, contraceptives
Religious and cultural goods	Prasadam supplied by religious places, clay idols, earthen lamps
Daily-use essentials	Salt, water other than mineral/aerated/packaged categories, certain bangles
Handicraft and traditional goods	Indigenous handmade musical instruments, handloom-related goods, khadi-related items

HSN-Wise List of GST Exempted Goods

The following HSN-wise list covers goods that are commonly exempt under GST. Since GST exemption depends on the exact product description, HSN code, packaging, brand condition, and the wording of the notification, businesses should verify the applicable entry before issuing a bill of supply.

Blankets & Bedsheets

• Indian National Flag (HSN Code – 63)

Artificial flowers, Wigs & False Beards

• Human hair, dressed, thinned, bleached or otherwise worked (HSN Code – 6703)

Bricks, Blocks & Ceramics

• Idols made of clay (HSN Code – 69)
• Earthen pot and clay lamps (HSN Code – 69)

Glasses, Mirrors, Flasks

• Glass bangles (except those made from precious metals) (HSN Code – 7018)

Hand Tools & Cutlery

• 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 (HSN Code – 8201)
• Handloom (weaving machinery)

Industrial Machinery

• Amber charkha (HSN Code – 8445)

Balloons, Parachutes & Airlift Gear

• Spacecraft (including satellites) and suborbital and spacecraft launch vehicles (HSN Code – 8802 60 00)
• Parts of goods of heading 8801 (HSN Code – 8803)

Medical, Chemical & Astronomy

• Hearing aids (HSN Code – 9021)

Pencil Lighter Toiletries

• Muddhas made of sarkanda and phool bahari jhadoo (HSN Code – 9603)
• Slate pencils and chalk sticks (HSN Code – 9609)
• Slates (HSN Code – 9610 00 00)

Musical Instruments

• Indigenous handmade musical instruments (HSN Code – 92)

Machinery Lab Chemicals Drugs Medicines

• Passenger baggage (HSN Code – 9803)

Live Animals

• Live asses, mules and hinnies (HSN Code – 0101)
• Bovine animals (Live) (HSN Code – 0102)
• Live swine (HSN Code – 0103)
• Sheep and goats (Live) (HSN Code – 0104)
• Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (HSN Code – 0105)
• Other live animal such as Mammals, Birds, Insects (HSN Code – 0106)

Meat

• Meat of bovine animals, fresh and chilled (HSN Code – 0201)
• Bovine animals’ meat or frozen meat (other than frozen and put up in unit container) (HSN Code – 0202)
• Meat of swine, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0203)
• Sheep or goats’ meat, fresh meat, chilled meat or frozen meat (other than frozen and put up in unit container) (HSN Code – 0204)
• Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0205)
• 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) (HSN Code – 0206)
• Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0207)
• Other meat and edible meat offal, fresh, chilled or frozen (other than frozen and put up in unit container) (HSN Code – 0208)
• 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) (HSN Code – 0209)
• Poultry fat, free of lean meat, and pig fat, not rendered or otherwise extracted, salted, in brine, dried or smoked (other than put up in unit containers) (HSN Code – 0209)
• 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 (HSN Code – 0210)

Fish, Meat and Filets

• Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state (other than goods falling under Chapter 3 and attracting 5%) (HSN Code – 3)
• Fish, fresh or chilled, excluding fish filets and other fish meat of heading 0304 (HSN Code – 0302) Live fish (HSN Code – 0301)
• Fish filets and other fish meat (whether or not minced), fresh or chilled (HSN Code – 0304)
• 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 (HSN Code – 0306)
• Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled (HSN Code – 0307)
• Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled (0308)

Eggs, Honey and Milk Products

• Natural honey, other than put up in unit container and bearing a registered brand name (HSN Code – 0409)
• Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk (HSN Code – 0401) Curd; Lassi; Buttermilk (HSN Code – 0403)
• Chena or paneer, other than put up in unit containers and bearing a registered brand name (HSN Code – 0406)
• Birds’ eggs, in shell, fresh, preserved or cooked (HSN Code – 0407)

Non-Edible Animal Products

• Human hair, unworked, whether or not washed or scoured; waste of human hair (HSN Code – 0501)
• All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products (HSN Code – 0506)
• Semen including frozen semen (HSN Code – 0511)
• All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. (HSN Code – 050790)

Live Trees and Plants

• Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (HSN Code – 6)

Vegetables

• Tomatoes, fresh or chilled (HSN Code – 0702)
• Cucumbers and gherkins, fresh or chilled (HSN Code – 0707)
• Potatoes, fresh or chilled (HSN Code – 0701)
• Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled (HSN Code – 0703)
• Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled (HSN Code – 0704)
• Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled (HSN Code – 0705)
• Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled (HSN Code – 0706)
• Other vegetables, fresh or chilled (HSN Code – 0709)
• Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared (HSN Code – 0712)
• Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets (inserted w.e.f 14/11/2017 : and put up in unit container and – (a) bearing a registered brand name; or (b) displaying a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily] (HSN Code – 0714)
• Dried leguminous vegetables, shelled, whether or not skinned or split (HSN Code – 0713)
• Manioc, arrowroot, salep, Jerusalem, artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith (HSN Code – 0714)

Fruits and Dry Fruits

• Coconuts, fresh or dried, whether or not shelled or peeled (HSN Code – 0801)
• Brazil nuts, fresh, whether or not shelled or peeled (HSN Code – 0801)
• Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled (HSN Code – 0802)
• Bananas, including plantains, fresh or dried (HSN Code – 0803)
• Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh (HSN Code – 0804)
• Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh (HSN Code – 0805)
• Grapes, fresh (HSN Code – 0806)
• Melons (including watermelons) and papaws (papayas), fresh (HSN Code – 0807)
• Apples, pears and quinces, fresh (HSN Code – 0808)
• Apricots, cherries, peaches (including nectarines), plums and sloes, fresh (HSN Code – 0809)
• 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 (HSN Code – 0810)
• Peel of citrus fruit or melons (including watermelons), fresh (HSN Code – 0814)

Tea, Coffee and Spices

• Coffee beans, not roasted (HSN Code – 0901)
• Unprocessed green leaves of tea (HSN Code – 0902)
• Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] (HSN Code – 0909)
• Fresh turmeric, other than in processed form (HSN Code – 09103010)
• Ginger (Fresh), other than in processed form (HSN Code – 09101110)
• All goods of seed quality (HSN Code – 09)

Edible Grains

• Wheat and meslin (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1001)
• Rye (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1002)
• Barley (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1003)
• Oats (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1004)
• Maize (corn) (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1005)
• Rice (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1006)
• Grain sorghum (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1007)
• 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) (HSN Code – 1008)

Milling Industry Products

• Wheat or meslin flour (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1101)
• 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) (HSN Code – 1102)
• Guar meal (HSN Code – 11061010)
• Cereal groats, meal and pellets (other than those put up in unit container and bearing a registered brand name) (HSN Code – 1103)
• Flour, of potatoes (other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017) (HSN Code – 1105
• Cereal grains hulled (HSN Code – 1104)
• 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) (HSN Code – 1106)

Oil Seeds, Fruit and Part of Plants

• All goods of seed quality (HSN Code – 12)
• Soya beans, whether or not broken, of seed quality (HSN Code – 1201)
• Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality (HSN Code – 1202)
• Linseed, whether or not broken, of seed quality (HSN Code – 1204)
• Rape or colza seeds, whether or not broken, of seed quality (HSN Code – 1205)
• Sunflower seeds, whether or not broken, of seed quality (HSN Code – 1206)
• Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality (HSN Code – 1207)
• Seeds, fruit and spores, of a kind used for sowing (HSN Code – 1209) Hop cones, fresh (HSN Code – 1210)
• 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 (HSN Code – 1211)
• Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled (HSN Code – 1212)
• Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets (HSN Code – 1213)
• 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 (HSN Code – 1214)

Gums, Resins, Vegetable SAP & Extracts

• Lac and Shellac (HSN Code – 1301)

Vegetable Materials and Products

• Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) (HSN Code – 1401)
• Unworked coconut shell (HSN Code – 1404)
• Betel leaves (HSN Code – 4049040)
• Vegetable materials, for manufacture of jhadoo or broom sticks (HSN Code – 14049090)

Sugar, Jaggery, Honey & bubble Gums

• Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery (HSN Code – 1701 or 1702)

Pizza, Cake, Bread, Pasta & Waffles

• 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 (HSN Code – 1904)
• Pappad, by whatever name it is known, except when served for consumption (HSN Code – 1905)
• Bread (branded or otherwise), except when served for consumption and pizza bread (HSN Code – 1905)

Tea & Coffee Extract & Essence

• Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. (HSN Code – 2106)

Water, Mineral & Aerated

• Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container) (HSN Code – 2201)
• Non-alcoholic Toddy, Neera including date and palm neera (HSN Code – 2201)
• Tender coconut water other than put up in unit container and bearing a registered brand name (HSN Code – 2202 90 90)

Flours, Meals & Pellets

• 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 (HSN Code – 2302, 2304, 2305, 2306, 2308, 2309)

Salts & Sands

• Salt, all types (HSN Code – 2501)

Fossil Fuels – Coal and Petroleum

• Electrical energy (HSN Code – 27160000)

Gasses and Nonmetals

• Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 (HSN Code – 2835)

Drugs & Pharmaceuticals

• Human Blood and its components (HSN Code – 3002)
• All types of contraceptives (HSN Code – 3006)

Fertilizers

• All goods and organic manure (other than put up in unit containers and bearing a registered brand name) (HSN Code – 3101)

Essential Oils, Beauty Products

• Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta (HSN Code – 3304)

Insecticides, Artificial Carbon & Graphite

• Municipal waste, sewage sludge, clinical waste (HSN Code – 3825)

Polymers, Polyethylene, Cellulose

• Plastic bangles (HSN Code – 3926)

Rubber, Plates, Belt, Condensed Milk

• Condoms and contraceptives (HSN Code – 4014)

Fuel wood, Wood Charcoal

• Firewood or fuel wood (HSN Code – 4401)
• Wood charcoal (including shell or nut charcoal), whether or not agglomerated (HSN Code – 4402)

Newsprint, Uncoated paper & paperboard

• Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government (HSN Code – 4802)
• Postal items, like envelope, Post card etc., sold by Government (HSN Code – 4802)
• Rupee notes when sold to the Reserve Bank of India (HSN Code – 48)

Printed Books, Brochures, Newspapers

• Cheques, lose or in book form (HSN Code – 4907)
• Printed books, including Braille books (HSN Code – 4901)
• Newspapers, journals and periodicals, whether or not illustrated or containing advertising material (HSN Code – 4902)
• Children’s picture, drawing or coloring books (HSN Code – 4903)
• Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed (HSN Code – 4905)

SilkWorm Cocoon, Yarn, Waste & Woven Fabrics

• Silkworm laying, cocoon (HSN Code – 5001)
• Raw silk (HSN Code – 5002)
• Silk waste (HSN Code – 5003)
• Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets (HSN Code – 50)

Wool Materials & Waste, Animal Hairs

• Wool, not carded or combed (HSN Code – 5101)
• Fine or coarse animal hair, not carded or combed (HSN Code – 5102)
• Waste of wool or of fine or coarse animal hair (HSN Code – 5103)

Cotton Materials, Synthetics & Woven Fabrics

• Gandhi Topi (HSN Code – 52)
• Khadi Yarn (HSN Code – 52)

Flex Raw, Vegetable Materials & Paper Yarn

• Jute fibers, raw or processed but not spun (HSN Code – 5303)
• Coconut, coir fiber (HSN Code – 5305)

While GST has simplified taxation in India, exemptions ensure that essential goods and services remain accessible.

As regulations may change, staying updated on GST exemption lists is key to avoiding compliance issues. If you want to simplify your GST processes and ensure hassle-free tax compliance, Vyapar TaxOne offers automated solutions tailored for businesses.

Check out Vyapar TaxOne’s powerful tools for GST reconciliation and upcoming automated GST return filing to streamline your tax operations.

Stay informed. Stay compliant. Stay ahead.

FAQs

Q1. What are GST exempted goods?

GST exempted goods are goods on which GST is not charged because they attract nil GST, are wholly exempted through notification, or are treated as non-taxable under the GST law.

Q2. What is the latest List of Exempted Goods under GST?

The latest official list of goods exempted from CGST is provided under Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025. Businesses should check the latest CBIC notification and the HSN-wise description before applying for an exemption.

Q3. Can I claim ITC on GST exempted goods?

No, input tax credit is generally not available for inward supplies used to make exempt outward supplies. If a business makes both taxable and exempt supplies, ITC must be apportioned in accordance with the GST rules.

Q4. Do I need GST registration if I sell only exempted goods?

A person engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt is not liable for GST registration under Section 23 of the CGST Act. However, businesses with mixed taxable and exempt supplies should carefully review their registration requirements.

Q5. What invoice should be issued for exempted goods?

A registered person supplying exempted goods should issue a bill of supply instead of a tax invoice.

Q6. Why are some goods exempted from GST?

Goods are exempted from GST to keep essential items affordable, support agriculture, reduce tax burden on necessities, and promote public interest.