The GST exemption list for goods is Notification 10/2025-Central Tax (Rate). It has 172 entries and applies from 22 September 2025. Fresh milk, paneer, eggs, fresh vegetables and fruit, loose rice and wheat, salt, printed books, notebooks and 37 life-saving drugs carry no GST. Exempt services, such as health care, school education and renting a home to live in, are in Notification 12/2017-Central Tax (Rate).
People call these items "0% GST", "nil GST", "zero GST" or "GST free". In law they are exempt: no GST is charged on the sale, and the seller cannot claim input tax credit (ITC) on what they buy to make it. Below you will find every goods entry, grouped by type, the main exempt services, what changed on 22 September 2025, and how to check your own item. We checked every entry against the notification texts on 21 October 2026.
- The goods list is Notification 10/2025-Central Tax (Rate), dated 17 September 2025, in force from 22 September 2025. It replaced the 2017 list (Notification 02/2017-Central Tax (Rate)).
- It has 172 entries. Many have a condition, most often "other than pre-packaged and labelled". So rice sold loose is exempt, but rice in a labelled retail pack of up to 25 kg is not.
- From 22 September 2025, UHT milk, packed paneer, all Indian breads, notebooks, pencils, erasers, sharpeners, maps and 36 life-saving drugs moved to nil GST, and individual life and health insurance became exempt.
- Exempt services are in Notification 12/2017-Central Tax (Rate), changed many times since 2017. The main ones are health care, education, renting a home to live in, farming services, ordinary public transport and interest on loans and deposits.
- If you sell only exempt goods or services, you do not need GST registration (section 23(1)(a) of the CGST Act).
- No GST on the sale also means no ITC on the purchases used for it.
- We do not make our own PDF of the list. We point you to the official notification texts, so you always read the legal wording.
What "exempt", "0% GST" and "GST free" mean
An exempt item is one that a government notification frees from GST. The 10/2025 notification does not set a "0% rate" for these goods; it exempts them. In everyday talk, people call them 0% GST, zero GST, nil GST, GST free or tax free items. All these words mean the same thing here: no GST is charged on the sale.
Three points to keep in mind:
- No ITC. If you sell exempt items, you cannot claim input tax credit on the purchases used for them.
- Bill of supply, not tax invoice. A registered seller issues a bill of supply for exempt items (section 31(3)(c) of the CGST Act).
- Exempt is not the same as zero rated or non-GST. Exports are "zero rated" (ITC is allowed), and petrol, diesel and liquor for drinking are outside GST. Our guide to nil rated, exempt, zero rated and non-GST supply explains the difference.
Exemption vs lower rate. Some goods are not exempt but pay a low rate, such as 5%. That is a concession, not an exemption. This page lists only the items that pay no GST at all.
What changed on 22 September 2025
After the 56th GST Council meeting (3 September 2025), the government replaced the old goods exemption list with Notification 10/2025-Central Tax (Rate), and added new service exemptions. The GST Council press release names these moves to nil:
| Item | GST before | GST from 22 Sep 2025 |
|---|---|---|
| UHT milk | 5% | Nil |
| Chena or paneer, pre-packaged and labelled | 5% | Nil |
| Pizza bread, khakhra, chapathi and roti | 5% | Nil |
| Paratha, parotta and other Indian breads | 18% | Nil |
| 3 life-saving drugs (Agalsidase Beta, Imiglucerase, Eptacog alfa) | 5% | Nil |
| 33 other life-saving drugs and medicines | 12% | Nil |
| Erasers | 5% | Nil |
| Exercise books and notebooks, maps and charts, pencil sharpeners, pencils, crayons and chalk | 12% | Nil |
| Uncoated paper used for exercise books and notebooks | 12% | Nil |
| Individual life insurance and individual health insurance (and their reinsurance) | Taxed | Exempt |
The same release set up a two-rate structure for most goods and services: 5% and 18%, with a special 40% rate for a few goods. If you see a GST exemption list that still names "Notification 2/2017", or a list without UHT milk, notebooks or individual insurance, it is out of date.
The "pre-packaged and labelled" rule
Many entries say "other than pre-packaged and labelled". This one condition decides whether everyday food like rice, wheat, atta, pulses, curd, honey and jaggery is exempt.
The notification defines "pre-packaged and labelled" as goods "intended for retail sale" and "containing not more than 25 kg or 25 litre", which are "pre-packed" under the Legal Metrology Act, 2009, where the package or its label must carry the declarations that Act requires (such as the maker's name, net quantity and price).
So, in simple words:
- Sold loose (weighed out at the shop): exempt.
- Sold in a labelled retail pack of up to 25 kg or 25 litres: not exempt; GST applies at the rate in the rate schedule.
- Sold in a pack bigger than 25 kg or 25 litres: Our reading: not "pre-packaged and labelled" under this definition, so the exemption applies.
A few entries say "whether or not pre-packaged and labelled". Chena and paneer (entry 17) are the main example: they are exempt either way.
Full list of goods exempt from GST (all 172 entries)
This is every entry in Notification 10/2025-Central Tax (Rate), grouped by type so you can find your item quickly. The number on the left is the entry's serial number (S. No.) in the notification, so you can find it in the official text. We have shortened the wording. Words in brackets that explain what an HSN heading covers, or that start "such as", are our help, not the legal text. Always read the exact entry before you rely on it.
Jump to a group: Live animals, meat, fish and animal products, Milk, curd, paneer, eggs and honey, Vegetables, pulses and plants, Fruits, nuts and makhana, Cereals, rice, wheat and flour, Seeds, coffee, tea, fresh ginger and turmeric, fodder, Other food, water and salt, Animal feed, fertiliser and manure, Medicines, health and hygiene, Books, notebooks, stationery and newspapers, Religious and puja items, Handicrafts, khadi, silk, wool, jute and bangles, Electricity, fuel wood, tools and other goods, Government, money, stamps and other special cases.
Live animals, meat, fish and animal products
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 1 | Live asses, mules and hinnies | 0101 |
| 2 | Live bovine animals | 0102 |
| 3 | Live swine | 0103 |
| 4 | Live sheep and goats | 0104 |
| 5 | Live poultry (fowls, ducks, geese, turkeys and guinea fowls) | 0105 |
| 6 | Other live animals, such as mammals, birds and insects | 0106 |
| 7 | Meat of bovine animals, fresh or chilled | 0201 |
| 8 | All goods of these headings (other meat and edible offal), fresh or chilled | 0203 to 0209 |
| 9 | All goods of these headings (meat and edible offal), other than fresh or chilled, other than pre-packaged and labelled | 0202 to 0210 |
| 10 | Fish seeds, prawn or shrimp seeds, whether or not processed, cured or frozen (except Chapter 3 goods that attract 2.5% central tax) | 03 |
| 11 | Live fish | 0301 |
| 12 | Fish, fresh or chilled (not fillets or other fish meat of heading 0304) | 0302 |
| 13 | All goods of these headings (such as fish fillets, prawns and other crustaceans, and molluscs), fresh or chilled | 0304, 0306 to 0309 |
| 14 | All goods of these headings (such as frozen or dried fish), other than fresh or chilled, and other than pre-packaged and labelled | 0303 to 0309 |
| 20 | Human hair, unworked; waste of human hair | 0501 |
| 21 | All goods of heading 0504 (guts, bladders and stomachs of animals), fresh or chilled | 0504 |
| 22 | Same goods, other than fresh or chilled, other than pre-packaged and labelled | 0504 |
| 23 | Bones and horn-cores, unworked, defatted, simply prepared, treated with acid or gelatinised; their powder and waste | 0506 |
| 24 | Hoof meal, horn meal, hooves, claws, nails, beaks, antlers and similar goods | 0507 90 |
| 25 | Semen, including frozen semen | 0511 |
Milk, curd, paneer, eggs and honey
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 15 | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated and with no added sugar or sweetener; UHT milk | 0401 |
| 16 | Curd, lassi and butter milk, other than pre-packaged and labelled | 0403 |
| 17 | Chena or paneer, whether or not pre-packaged and labelled | 0406 |
| 18 | Birds' eggs, in shell, fresh, preserved or cooked | 0407 |
| 19 | Natural honey, other than pre-packaged and labelled | 0409 |
Vegetables, pulses and plants
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 26 | Live trees and other plants; bulbs and roots; cut flowers and ornamental foliage | 06 |
| 27 | Potatoes, fresh or chilled | 0701 |
| 28 | Tomatoes, fresh or chilled | 0702 |
| 29 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | 0703 |
| 30 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | 0704 |
| 31 | Lettuce and chicory, fresh or chilled | 0705 |
| 32 | Carrots, turnips, salad beetroot, radishes and similar edible roots, fresh or chilled | 0706 |
| 33 | Cucumbers and gherkins, fresh or chilled | 0707 |
| 34 | Leguminous vegetables (such as peas and beans), shelled or unshelled, fresh or chilled | 0708 |
| 35 | Other vegetables, fresh or chilled | 0709 |
| 36 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0710 |
| 37 | Vegetables provisionally preserved, not fit to eat in that state | 0711 |
| 38 | Dried vegetables, whole, cut, sliced, broken or in powder, not further prepared | 0712 |
| 39 | Dried leguminous vegetables (pulses), shelled, whether or not skinned or split, other than pre-packaged and labelled | 0713 |
| 40 | Manioc, arrowroot, salep, sweet potatoes and similar roots and tubers, fresh, chilled or dried; sago pith | 0714 |
| 41 | Same roots and tubers, frozen, whether or not sliced or in pellets, other than pre-packaged and labelled | 0714 |
| 93 | Betel leaves | 1404 90 40 |
Fruits, nuts and makhana
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 42 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled | 08 |
| 43 | Coconuts, fresh or dried | 0801 |
| 44 | Brazil nuts, fresh | 0801 |
| 45 | Other nuts, fresh (such as almonds, hazelnuts, walnuts, chestnuts, pistachios, areca nuts and pine nuts) | 0802 |
| 46 | Bananas, including plantains, fresh or dried | 0803 |
| 47 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh | 0804 |
| 48 | Citrus fruit (oranges, mandarins, grapefruit, lemons and limes), fresh | 0805 |
| 49 | Grapes, fresh | 0806 |
| 50 | Melons (including watermelons) and papayas, fresh | 0807 |
| 51 | Apples, pears and quinces, fresh | 0808 |
| 52 | Apricots, cherries, peaches, plums and sloes, fresh | 0809 |
| 53 | Other fruit (such as strawberries, kiwi, pomegranates, tamarind, sapota, custard-apple, ber and lichi), fresh | 0810 |
| 54 | Tamarind, dried | 0813 |
| 55 | Peel of citrus fruit or melons, fresh | 0814 |
Cereals, rice, wheat and flour
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 62 | Wheat and meslin, other than pre-packaged and labelled | 1001 |
| 63 | Rye, other than pre-packaged and labelled | 1002 |
| 64 | Barley, other than pre-packaged and labelled | 1003 |
| 65 | Oats, other than pre-packaged and labelled | 1004 |
| 66 | Maize (corn), other than pre-packaged and labelled | 1005 |
| 67 | Rice, other than pre-packaged and labelled | 1006 |
| 68 | Grain sorghum, other than pre-packaged and labelled | 1007 |
| 69 | Buckwheat, millet, canary seed and other cereals such as jowar, bajra and ragi, other than pre-packaged and labelled | 1008 |
| 70 | Wheat or meslin flour, other than pre-packaged and labelled | 1101 |
| 71 | Other cereal flours, such as maize flour and rye flour, other than pre-packaged and labelled | 1102 |
| 72 | Cereal groats, meal and pellets, other than pre-packaged and labelled | 1103 |
| 73 | Cereal grains hulled | 1104 |
| 74 | Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled | 1105 |
| 75 | Flour, meal and powder of pulses (not guar meal or refined guar gum split), of sago, of the roots and tubers of 0714, or of Chapter 8 fruit such as tamarind, singoda and mango flour, other than pre-packaged and labelled | 1106 |
| 76 | Guar meal | 1106 10 10 |
Seeds, coffee, tea, fresh ginger and turmeric, fodder
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 56 | All goods of seed quality | 07, 09 or 10 |
| 57 | Coffee beans, not roasted | 0901 |
| 58 | Unprocessed green leaves of tea | 0902 |
| 59 | Seeds of anise, badian, fennel, coriander, cumin or caraway, and juniper berries, of seed quality | 0909 |
| 60 | Fresh ginger, not processed | 0910 11 10 |
| 61 | Fresh turmeric, not processed | 0910 30 10 |
| 77 | All goods of seed quality | 12 |
| 78 | Soya beans, of seed quality | 1201 |
| 79 | Ground-nuts, not roasted or cooked, of seed quality | 1202 |
| 80 | Linseed, of seed quality | 1204 |
| 81 | Rape or colza seeds, of seed quality | 1205 |
| 82 | Sunflower seeds, of seed quality | 1206 |
| 83 | Other oil seeds (such as cotton, castor, sesamum, mustard, safflower, melon, poppy and niger seeds), of seed quality | 1207 |
| 84 | Seeds, fruit and spores of a kind used for sowing (not seeds for any other use) | 1209 |
| 85 | Hop cones, fresh | 1210 |
| 86 | Hop cones, neither ground nor powdered nor in pellets | 1210 10 00 |
| 87 | Plants and parts of plants used in perfumery, pharmacy or as insecticides or fungicides, fresh or chilled | 1211 |
| 88 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled | 1212 |
| 89 | Cereal straw and husks, unprepared | 1213 |
| 90 | Swedes, mangolds, fodder roots, hay, lucerne, clover and similar forage products | 1214 |
Other food, water and salt
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 96 | Jaggery of all types (including cane jaggery or gur, and palmyra jaggery), khandsari sugar and rab, each other than pre-packaged and labelled | 1701 or 1702 |
| 97 | Food preparation of millet flour in powder form, with at least 70% millets by weight, other than pre-packaged and labelled | 1901 |
| 98 | Puffed rice (muri), flattened or beaten rice (chira), parched rice (khoi), and parched paddy or rice coated with sugar or gur (murki), other than pre-packaged and labelled | 1904 |
| 99 | Pappad, by whatever name it is known | 1905 |
| 100 | Khakhra; bread (branded or not); pizza bread; roti, chapathi, paratha, parotta and other Indian breads by any name | 1905 or 2106 |
| 101 | Tender coconut water, other than pre-packaged and labelled | 2009 89 90 |
| 103 | Water (not aerated, mineral, distilled, medicinal, ionic, battery or de-mineralised water, and not water sold in a sealed container) | 2201 |
| 104 | Non-alcoholic toddy and neera, including date and palm neera | 2201 |
| 109 | Salt, including table salt and denatured salt, pure sodium chloride, and sea water | 2501 |
Animal feed, fertiliser and manure
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 105 | Aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, including grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (not rice bran) | 2301, 2302, 2308, 2309 |
| 106 | De-oiled rice bran | 2306 |
| 107 | Cotton seed oil cake | 2306 |
| 108 | Husk of pulses, including chilka, and concentrates including chuni or churi and khanda | 2302, 2309 |
| 112 | Dicalcium phosphate (DCP) of animal feed grade, conforming to IS 5470:2002 | 2835 |
| 116 | All goods of heading 3101 (animal or vegetable fertilisers) and organic manure, other than pre-packaged and labelled | 3101 |
| 148 | Coir pith compost, other than pre-packaged and labelled | 53 |
Medicines, health and hygiene
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 113 | Drugs or medicines listed in Annexure I of the notification (37 drugs; list below) | 30 or any Chapter |
| 114 | Human blood and its components | 3002 |
| 115 | All types of contraceptives | 3006 |
| 120 | Condoms and contraceptives | 4014 |
| 160 | Hearing aids | 9021 |
| 165 | Sanitary towels (pads) or sanitary napkins; tampons | 9619 00 10 or 9619 00 20 |
| 170 | Parts for making hearing aids | Any Chapter |
The 37 drugs in Annexure I (entry 113): Gene Therapy, Agalsidase Beta, Imiglucerase, Eptacog alfa activated recombinant coagulation factor VIIa, Onasemnogene abeparvovec, Asciminib, Mepolizumab, Pegylated Liposomal Irinotecan, Daratumumab, Daratumumab subcutaneous, Teclistamab, Amivantamab, Alectinib, Risdiplam, Obinutuzumab, Polatuzumab vedotin, Entrectinib, Atezolizumab, Spesolimab, Velaglucerase Alpha, Agalsidase Alfa, Rurioctocog Alpha Pegol, Idursulphatase, Alglucosidase Alfa, Laronidase, Olipudase Alfa, Tepotinib, Avelumab, Emicizumab, Belumosudil, Miglustat, Velmanase Alfa, Alirocumab, Evolocumab, Cystamine Bitartrate, CI-Inhibitor injection, Inclisiran.
Other medicines are not in this list. They pay GST at the rate in the rate schedule.
Books, notebooks, stationery and newspapers
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 121 | Erasers | 4016 |
| 128 | Uncoated paper and paperboard used for exercise books, graph books, laboratory note books and notebooks | 4802 |
| 130 | Exercise books, graph books, laboratory note books and notebooks | 4820 |
| 132 | Printed books, including Braille books | 4901 |
| 133 | Newspapers, journals and periodicals | 4902 |
| 134 | Children's picture, drawing or colouring books | 4903 |
| 135 | Music, printed or in manuscript | 4904 00 00 |
| 136 | Maps and charts, including atlases, wall maps, topographical plans and globes, printed | 4905 |
| 156 | Pencil sharpeners | 8214 |
| 163 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk; slate pencils and chalk sticks | 9608, 9609 |
| 164 | Slates | 9610 00 00 |
Religious and puja items
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 102 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras and dargahs | 2106 |
| 117 | Kajal (not kajal pencil sticks), kumkum, bindi, sindur and alta | 3304 |
| 124 | Deities made of stone, marble or wood | 44 or 68 |
| 151 | Earthen pots and clay lamps | 6912 00 40 |
| 152 | Idols made of clay | 69 |
| 167 | Puja samagri: rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (cow dung, desi ghee, milk and curd); sacred thread (yagnopavit); wooden khadau; panchamrit; vibhuti; unbranded honey; wick for diya; roli; kalava (raksha sutra); chandan tika | Any Chapter |
| 171 | Rakhi (not made of Chapter 71 goods such as precious metals or stones) | Any Chapter except 71 |
Handicrafts, khadi, silk, wool, jute and bangles
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 91 | Lac and shellac | 1301 |
| 92 | Sal leaves, siali leaves, sisal leaves and sabai grass | 1401 |
| 94 | Coconut shell, unworked | 1404 90 60 |
| 95 | Vegetable materials for making jhadoo or broom sticks | 1404 90 90 |
| 119 | Plastic bangles | 3926 |
| 125 | Khali dona, and goods made of sal, siali or sisal leaves or sabai grass, including sabai grass rope | 46 |
| 126 | Plates and cups made of all kinds of leaves, flowers or bark | 46 |
| 138 | Silkworm laying and cocoon | 5001 |
| 139 | Raw silk | 5002 |
| 140 | Silk waste | 5003 |
| 141 | Wool, not carded or combed | 5101 |
| 142 | Fine or coarse animal hair, not carded or combed | 5102 |
| 143 | Waste of wool or animal hair | 5103 |
| 144 | Gandhi topi and khadi yarn | 52 |
| 145 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions or outlets | 50 to 55 |
| 146 | Jute fibres, raw or processed but not spun | 5303 |
| 147 | Coconut and coir fibre | 5305 |
| 150 | Human hair, dressed, thinned, bleached or otherwise worked | 6703 |
| 153 | Glass bangles (not those made of precious metals) | 7018 |
| 154 | Bangles of lac or shellac | 7117 |
| 157 | Charkha for hand spinning, including amber charkha | 8445 |
| 158 | Handloom (weaving machinery) | 8446 |
| 161 | Indigenous handmade musical instruments listed in Annexure II of the notification (134 instruments, such as bulbul tarang, dotara and ektara) | 92 |
| 162 | Muddhas made of sarkanda, and brooms or brushes made of twigs or other vegetable materials | 9603 |
Annexure II (entry 161) names 134 handmade musical instruments, from bulbul tarang, dotara and ektara onwards. See the notification for the full list.
Electricity, fuel wood, tools and other goods
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 110 | Uranium ore concentrate | 26 |
| 111 | Electrical energy | 2716 00 00 |
| 118 | Municipal waste, sewage sludge and clinical waste | 3825 |
| 122 | Firewood or fuel wood | 4401 |
| 123 | Wood charcoal, including shell or nut charcoal | 4402 |
| 155 | Agricultural, horticultural and forestry hand tools that are manually operated or animal driven, such as spades, shovels, hoes, forks, rakes, axes, sickles and pruners (not ghamella) | 8201 |
| 159 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 8802 60 00 |
Government, money, stamps and other special cases
| S. No. | Item (shortened from the notification) | HSN |
|---|---|---|
| 127 | Judicial and non-judicial stamp papers and court fee stamps, when sold by Government Treasuries or authorised vendors | 4802 or 4907 |
| 129 | Postal items like envelopes and post cards, sold by the Government | 4817 or 4907 |
| 131 | Rupee notes or coins, when sold to the Reserve Bank of India or the Government of India | 48, 4907 or 71 |
| 137 | Duty credit scrips | 4907 |
| 149 | Indian National Flag | 63 |
| 166 | Passenger baggage | 9803 |
| 168 | Lottery sold by any person other than a State Government, Union territory or local authority, if tax was paid when the State Government, Union territory or local authority supplied it to the distributor or selling agent | Any Chapter |
| 169 | Goods supplied by a Government entity to the Central Government, a State Government, a Union territory, a local authority or a person they name, against consideration received from them as grants | Any Chapter |
| 172 | Gift items received by the President, Prime Minister, Governor, Chief Minister or any public servant, sold by the Government in a public auction where the money goes to a public or charitable cause | Any Chapter |
List of services exempt from GST
Exempt services are in Notification 12/2017-Central Tax (Rate), dated 28 June 2017. It has been changed many times; the latest change we found is Notification 16/2025-Central Tax (Rate), in force from 22 September 2025. Its entries are numbered from 1 to 82B, and some have been omitted over the years. The tables below show the main entries that people search for, grouped by type. Each one has conditions, so read the full entry before you rely on it.
Jump to a group: Health care, Education, Housing and stay, Farming and food, Transport, Banking, insurance and pensions, Government and public services, Legal services, Charity, religion and community, Culture, sports and media, Business.
Health care
| Service (and main conditions) | Entry |
|---|---|
| Health care services by a clinical establishment, an authorised medical practitioner or para-medics. Not covered: a hospital room (other than ICU, CCU, ICCU or NICU) that costs more than ₹5,000 a day | 74(a) |
| Taking a patient in an ambulance (other than services covered in 74(a)) | 74(b) |
| Services by a veterinary clinic for the health care of animals or birds | 46 |
Education
| Service (and main conditions) | Entry |
|---|---|
| Services by an educational institution to its students, faculty and staff | 66(a) |
| Entrance examinations held by an educational institution, against an entrance fee | 66(aa) |
| Services to a school (pre-school up to higher secondary): transport of students, faculty and staff; catering, including government mid-day meal schemes; security, cleaning or housekeeping in the school | 66(b)(i) to (iii) |
| Services to any educational institution relating to admission or conducting its exams | 66(b)(iv) |
| Online educational journals or periodicals, supplied to an educational institution other than a school (pre-school to higher secondary) or an approved vocational course provider | 66(b)(v) |
| Affiliation services by Central or State educational boards to government schools (from 10 October 2024) | 66A |
Housing and stay
| Service (and main conditions) | Entry |
|---|---|
| Renting a residential dwelling for use as a residence. Not covered when it is rented to a registered person, except a proprietor who rents it in a personal capacity for their own home. Not covered: student residences, hostels, camps, paying guest accommodation and the like | 12 |
| Accommodation services of up to ₹20,000 per person per month, supplied for at least 90 days in a row | 12A |
Farming and food
| Service (and main conditions) | Entry |
|---|---|
| Services for growing plants and rearing animals (except horses) for food, fibre, fuel or raw material: farming operations; farm labour; farm processes that do not change the produce's essential nature; renting or leasing farm machinery or vacant land; loading, unloading, packing, storage or warehousing of agricultural produce; agricultural extension; and services of an APMC or a commission agent for sale or purchase of agricultural produce | 54 |
| Artificial insemination of livestock (not horses) | 55A |
| Pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables, where their essential nature does not change | 57 |
| Loading, unloading, packing, storage or warehousing of rice | 24 |
| Storage or warehousing of cereals, pulses, fruits and vegetables | 24B |
Transport
| Service (and main conditions) | Entry |
|---|---|
| Passenger transport by: (a) economy class air travel starting or ending at an airport in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim or Tripura, or at Bagdogra; (b) non-AC contract carriage other than a radio taxi, not for tourism, conducted tours, charter or hire; (c) non-AC stage carriage (buses). (b) and (c) are not covered when supplied through an e-commerce operator notified under section 9(5) | 15 |
| Passenger transport by: railways (not first class or AC coach); metro, monorail or tramway; inland waterways; public transport by vessel between places in India (not mainly for tourism); and metered cabs or auto rickshaws, including e-rickshaws (not when booked through an e-commerce operator notified under section 9(5)) | 17 |
| Goods transport by road (except by a goods transport agency or a courier agency) and by inland waterways. From 22 September 2025, local delivery services by or through an e-commerce operator are not covered | 18 |
| Rail or vessel transport of relief materials, defence equipment, registered newspapers and magazines, agricultural produce, milk, salt, food grain (including flour, pulses and rice) and organic manure | 20 |
| Transport by a goods transport agency (GTA) of agricultural produce, milk, salt, food grain (including flour, pulses and rice), organic manure, registered newspapers and magazines, relief materials and defence equipment | 21 |
| Access to a road or a bridge on payment of toll | 23 |
Banking, insurance and pensions
| Service (and main conditions) | Entry |
|---|---|
| Deposits, loans or advances, where the charge is interest or discount (not interest in credit card services) | 27(a) |
| Sale or purchase of foreign currency between banks or authorised dealers | 27(b) |
| Services by a banking company to Basic Savings Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana | 27A |
| Settlement by an acquiring bank of a card payment of up to ₹2,000 in a single transaction | 34 |
| General insurance under listed government schemes, such as Pradhan Mantri Fasal Bima Yojana, Pradhan Mantri Suraksha Bima Yojana and Rashtriya Swasthya Bima Yojana | 35 |
| Life insurance under listed government schemes, such as Pradhan Mantri Jeevan Jyoti Bima Yojana, Aam Aadmi Bima Yojana and micro-insurance with cover of up to ₹2 lakh | 36 |
| Life insurance by an insurer to the insured, where the insured is not a group (from 22 September 2025) | 36C |
| Health insurance by an insurer to the insured, where the insured is not a group (from 22 September 2025) | 36D |
| Reinsurance of the life and health insurance in 36C and 36D (from 22 September 2025) | 36E |
| Collection of contributions under the Atal Pension Yojana | 37 |
Government and public services
| Service (and main conditions) | Entry |
|---|---|
| Pure services (not a works contract or other composite supply with goods) to the Central or a State Government, a Union territory or a local authority, for a function entrusted to a Panchayat (article 243G) or a Municipality (article 243W) | 3 |
| Composite supplies to them for the same functions, where goods are not more than 25% of the value | 3A |
| Services by the Central or a State Government, a Union territory or a local authority to a business whose aggregate turnover in the previous financial year was up to the registration limit, with some exclusions (such as postal and railway services, transport, services for aircraft or vessels, and renting of property; see the entry) | 7 |
| Services by the Central or a State Government, a Union territory or a local authority where the charge is up to ₹5,000 (for a continuous supply, up to ₹5,000 in a financial year), with the same exclusions | 9 |
| Transmission or distribution of electricity by an electricity transmission or distribution utility | 25 |
| Services of electricity utilities such as metering equipment on rent, testing of meters and releasing new connections (from 10 October 2024) | 25A |
| Supplying information under the Right to Information Act, 2005 | 65A |
| Public conveniences such as bathrooms, washrooms, lavatories, urinals or toilets | 76 |
Legal services
| Service (and main conditions) | Entry |
|---|---|
| Services by an arbitral tribunal, by a partnership firm of advocates or an advocate (other than a senior advocate), or by a senior advocate, to: a person who is not a business; a business whose turnover in the previous financial year was up to the registration limit; or the Government, a local authority, a Governmental Authority or a Government Entity. Legal services by an advocate or a firm of advocates to another advocate or firm of advocates are also covered | 45 |
Charity, religion and community
| Service (and main conditions) | Entry |
|---|---|
| Charitable activities by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (as the entry says) | 1 |
| Conducting any religious ceremony | 13(a) |
| Renting of precincts of a religious place owned by a charitable or religious trust or body registered under the Income-tax Act provisions named in the entry. Not covered: rooms at ₹1,000 or more a day; halls, kalyan mandapams or open areas at ₹10,000 or more a day; shops at ₹10,000 or more a month | 13(b) |
| Services by an unincorporated body or a non-profit entity to its own members: as a trade union; for exempt activities; or up to ₹7,500 a month per member for common use in a housing society or residential complex | 77 |
Culture, sports and media
| Service (and main conditions) | Entry |
|---|---|
| An artist's folk or classical music, dance or theatre performance, for up to ₹1.5 lakh per performance (not as a brand ambassador) | 78 |
| Admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo | 79 |
| Admission to a protected monument | 79A |
| Training or coaching in recreational arts or culture by an individual, or in sports by a charitable entity registered under section 12AA or 12AB | 80 |
| Admission to a circus, dance or theatre performance, award function, concert, pageant, sporting event (recognised or not) or planetarium, where the ticket is up to ₹500 per person | 81 |
| News supplied by an independent journalist, Press Trust of India or United News of India | 49 |
| Lending of books, publications or other knowledge-enhancing content by a public library | 50 |
Business
| Service (and main conditions) | Entry |
|---|---|
| Transfer of a going concern, as a whole or an independent part of it | 2 |
| Services by an incubatee with turnover of up to ₹50 lakh in the financial year (and not more than ₹50 lakh in the previous year), within 3 years of the incubation agreement | 44 |
| Research and development services against grants from a Government Entity or a research association, university, college or institution notified under section 35(1)(ii) or (iii) of the Income-tax Act, 1961 (from 10 October 2024) | 44A |
Exempt items and input tax credit
When you sell exempt goods or services:
- you cannot claim ITC on the purchases used for them;
- if a purchase is used for both taxable and exempt sales, you reverse the exempt share of the ITC under rules 42 and 43 of the CGST Rules;
- a registered seller still reports exempt sales in GSTR-1 (Table 8) and GSTR-3B (row 3.1(c)).
Our guide to ITC on nil rated, exempt and zero rated supplies explains the split with an example.
How to check if your item is exempt
- Find the HSN code of your item. You can use our HSN code finder.
- Look for that HSN code in the goods list above (or the services tables). Check the S. No. and the full description in the notification.
- Check the condition. Most conditions are about packing ("other than pre-packaged and labelled"), form ("fresh or chilled", "not roasted"), or who sells it ("sold by the Government").
- If your item is not in the list, it is taxable. Find its rate in the rate notifications, or ask your CA.
An HSN code alone does not make an item exempt. For example, entry 15 covers milk of heading 0401 only when it is fresh, pasteurised or UHT milk, not concentrated and with no added sugar or other sweetener. Sweetened milk is not covered by entry 15.
Where the GST exemption list comes from
There is no one combined list. The exemptions are spread over a few notifications. These are the official texts:
| Notification | What it covers | In force from |
|---|---|---|
| 10/2025-Central Tax (Rate), 17 September 2025 | Goods exempt from central tax: the 172 entries above, with Annexure I (37 drugs) and Annexure II (134 handmade musical instruments) | 22 September 2025 |
| 12/2017-Central Tax (Rate), 28 June 2017 | Services exempt from central tax (often called the "mega exemption" notification) | From the start of GST (1 July 2017), as amended |
| 08/2024-Central Tax (Rate), 8 October 2024 | Changes to 12/2017, including entries 25A, 44A and 66A | 10 October 2024 |
| 06/2025-Central Tax (Rate), 16 January 2025 | Changes to 12/2017, including the new entry 36B and wording changes to 25A and 69 | 16 January 2025 (no separate start date given) |
| 16/2025-Central Tax (Rate), 17 September 2025 | Changes to 12/2017 after the 56th meeting, including individual life and health insurance (entries 36C to 36E) | 22 September 2025 |
CBIC publishes GST notifications on its tax information portal (taxinformation.cbic.gov.in). The original 2017 text of 12/2017, which does not include later changes, is also on the CBIC GST site. For inter-State supplies, matching Integrated Tax notifications apply: 10/2025-Integrated Tax (Rate) for goods and 9/2017-Integrated Tax (Rate) for services.
Old lists to avoid. Many PDFs online still show Notification 2/2017-Central Tax (Rate), the goods list that applied until 21 September 2025. It was replaced ("superseded") by 10/2025 from 22 September 2025.
Do you need GST registration if you sell only exempt items?
No. Section 23(1)(a) of the CGST Act says a person "engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax" is not liable to registration. Section 23(1)(b) adds an agriculturist, for the produce of their own cultivation.
So a shop that sells only fresh vegetables and fruit, or a person who only rents out a house to families to live in, does not need GST registration, however big the sales.
If you sell both taxable and exempt items, the normal limits apply, and your "aggregate turnover" counts your exempt sales too (section 2(6) of the CGST Act). See our GST registration guide for the limits in your State.
Can you sell exempt goods on Amazon without GST?
Section 24(ix) of the CGST Act says people who supply goods or services through an e-commerce operator that must collect tax at source (TCS) "shall be required to be registered", whatever their turnover. Two rules matter here:
- Only exempt goods. Our reading: section 23(1)(a) still applies, so a person who sells only exempt goods is not liable to register, online or offline.
- Small sellers within one State (from 1 October 2023). Notification 34/2023-Central Tax exempts people who sell goods through an e-commerce operator that collects tax at source, if their aggregate turnover in the previous and the current financial year is not more than the registration limit for their State, and they:
- make no inter-State supply of goods;
- sell through e-commerce operators in only one State or Union territory;
- have a PAN and declare it, with their business address and State, on the GST portal;
- get an enrolment number on the GST portal before they sell.
Marketplaces use terms like "GST exempt category" for goods you can list without a GSTIN. Our reading: each marketplace sets its own sign-up checks and category rules, so check its seller help pages before you list.
Frequently asked questions
What is the GST exemption list?
It is the list of goods and services on which no GST is charged. For goods, it is Notification 10/2025-Central Tax (Rate), with 172 entries, in force from 22 September 2025. For services, it is Notification 12/2017-Central Tax (Rate), as amended.
Which items are exempt from GST in 2026?
Fresh milk (including UHT milk), curd and paneer, eggs, fresh fruit and vegetables, rice, wheat, flour and pulses that are not pre-packaged and labelled, all Indian breads, salt, printed books, newspapers, notebooks, pencils, erasers, 37 life-saving drugs, human blood, contraceptives, hearing aids and sanitary pads. The full list of 172 entries is on this page.
Is there GST on rice?
Rice that is not pre-packaged and labelled is exempt (entry 67 of Notification 10/2025-Central Tax (Rate)). Rice sold in a labelled retail pack of up to 25 kg is not exempt, so GST applies.
Is there GST on eggs?
No. Birds' eggs in shell, fresh, preserved or cooked, are exempt (entry 18 of Notification 10/2025-Central Tax (Rate)), whether loose or packed.
Is there GST on milk and paneer?
No. Fresh milk, pasteurised milk and UHT milk are exempt (entry 15), and chena or paneer is exempt whether or not it is pre-packaged and labelled (entry 17). Curd, lassi and butter milk are exempt only when not pre-packaged and labelled (entry 16).
What is the rate of GST on essential commodities?
GST law does not use the term "essential commodities". Many basic items, such as fresh milk, fresh vegetables and fruit, eggs, salt, and cereals and flour that are not pre-packaged and labelled, are exempt, so no GST is charged on them. Other everyday items pay GST at the rate in the rate schedule.
Which services are exempt from GST?
The main ones are health care by hospitals, doctors and para-medics, education by schools and other educational institutions to their students, renting a home to live in (not to a registered business), farming services, ordinary public transport such as non-AC buses, metro and rail travel other than first class or AC, interest on loans and deposits, and individual life and health insurance from 22 September 2025.
What are pure services under GST?
Services that involve no supply of goods (not a works contract or other composite supply with goods). Pure services to the Central or a State Government, a Union territory or a local authority, for a function entrusted to a Panchayat (article 243G) or a Municipality (article 243W), are exempt under entry 3 of Notification 12/2017-Central Tax (Rate).
Services by way of warehousing of which goods are exempt from GST?
Loading, unloading, packing, storage or warehousing of rice (entry 24); storage or warehousing of cereals, pulses, fruits and vegetables (entry 24B); and loading, unloading, packing, storage or warehousing of agricultural produce (entry 54).
Are medicines exempt from GST?
Only some. The 37 drugs in Annexure I of Notification 10/2025-Central Tax (Rate), human blood and its components, contraceptives, hearing aids and their parts are exempt. Other medicines pay GST at the rate in the rate schedule.
Is health insurance exempt from GST?
Yes, for individual policies, from 22 September 2025. Health insurance and life insurance taken by an individual (where the insured is not a group), and their reinsurance, are exempt under entries 36C to 36E of Notification 12/2017-Central Tax (Rate). Group policies are not covered by these entries.
Do I need GST registration if I sell only exempt goods?
No. Section 23(1)(a) of the CGST Act says a person who only supplies goods or services that are not taxable or wholly exempt is not liable to register.
Can I sell on Amazon without GST?
Our reading: yes, if you sell only exempt goods, because section 23(1)(a) of the CGST Act says such a seller is not liable to register. Since 1 October 2023, small sellers of taxable goods can also sell through an e-commerce operator without registration, within one State and below the registration limit, after taking an enrolment number on the GST portal (Notification 34/2023-Central Tax). The marketplace's own seller rules also apply.
Is there any tax free business in India?
GST and income tax are separate. A business that supplies only exempt goods or services charges no GST and does not need GST registration, but its income is still subject to income tax rules.
How do I get a GST exemption?
You do not apply for these exemptions. They are given by notification under section 11 of the CGST Act. If your goods or services match an entry and its conditions, no GST is charged on them.
Can I claim ITC on exempt goods?
No. You cannot claim input tax credit on purchases used for exempt sales. If a purchase is used for both taxable and exempt sales, you reverse the exempt share under rules 42 and 43.
Hinglish mein sawaal
Kin cheezon par GST nahi lagta?
Taaza doodh, paneer, ande, taaza sabzi aur phal, khula chawal aur atta, namak, kitaabein, notebook, pencil aur 37 jeevan-rakshak dawaiyon par GST nahi lagta. Poori list (172 entries) is page par hai.
Kya packed atta aur chawal par GST lagta hai?
Haan. 25 kg tak ke label wale retail pack (pre-packaged and labelled) par exemption nahi milta. Khule chawal aur atte par GST nahi lagta.
