0% GST Rate — Exempted Goods & Services
Detailed guide on items exempted from Goods & Services Tax in India. Protects essential living expenses, basic food items, education, and healthcare.
Live 0% GST Calculator
Compute tax for 0% exempt transactions
Goods Exempted under 0% GST in India
The GST Council exempts unbranded and fresh food items from tax to keep everyday nutrition affordable for all households.
| Category | Exempt Items List | HSN / Key Condition |
|---|---|---|
| Fresh Agriculture | Fresh fruits, fresh vegetables, unpeeled potatoes, onions, fresh ginger, garlic, fresh herbs. | Chapter 7 & 8 (Unprocessed) |
| Dairy & Poultry | Fresh pasteurized milk, loose curd (dahi), lassi, fresh buttermilk, paneer (unbranded/loose), fresh eggs. | Chapter 4 (Non-prepackaged) |
| Food Grains | Wheat, rice, oats, barley, maize, pulses (dal), flour (atta/maida/besan) sold unbranded or loose. | Chapter 10 & 11 (Unbranded) |
| Fresh Meat & Fish | Fresh mutton, chicken, fish, seafood (not frozen or packaged in branded containers). | Chapter 2 & 3 (Fresh/Chilled) |
| Basic Essentials | Common salt, natural honey (unbranded), jaggery (gur), tender coconut water, earthen pots, khadi fabric. | HSN 2501 / HSN 0409 |
| Education Media | Printed books, newspapers, journals, maps, drawing books for children, slate and slate pencils. | Chapter 49 |
Services Exempted under 0% GST
Public welfare, educational institutions, healthcare services, and basic transit are granted 0% GST status to prevent financial burden on citizens.
Clinical treatment, diagnostics, doctor consultation fees, ambulance transport services provided by recognized clinical establishments.
Pre-school education, school & university tuition fees, examination fees, and mid-day meal catering to government schools.
Travel by non-AC general passenger trains, metro rail, public bus transport, auto-rickshaw, and inland waterways.
Cultivation, harvesting, threshing, warehousing of agricultural produce, and renting of agricultural machinery.
Important Rules: 0% Slab
- Branded vs Unbranded: If items like rice or curd are pre-packaged and unit-labeled, they may attract 5% GST instead of 0%.
- No Input Tax Credit: Businesses selling 0% GST exempt goods cannot claim ITC on their raw material expenses.
- Zero-Rated Distinction: Export of goods is classified as "Zero-Rated" (not 0% exempt), allowing exporters to claim full ITC refund.
0% GST FAQs
Q: Is paneer 0% GST?
A: Unbranded and loose paneer is 0% exempt. However, pre-packaged branded paneer carries 5% GST.
Q: Are hotel rooms under 0% GST?
A: Hotel rooms with declared tariff up to ₹1,000 per day used to be exempt, but rates are subject to government notifications.