Section Nil rate - GST goods rate schedule Nil rate

Live swine

All goods, fresh or chilled

Live fish.

Birds' eggs, in shell, fresh, preserved or cooked

All goods, fresh or chilled

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Potatoes, fresh or chilled.

Grapes, fresh

Coffee beans, not roasted

All goods of seed quality

Guar meal

Hop cones, fresh.

Lac and Shellac

Vegetable plaiting materials; vegetable products not elsewhere specified or included

(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

Pappad, by whatever name it is known, except when served for consumption

Tender coconut water other than pre-packaged and labelled.

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

Non-alcoholic Toddy, Neera including date and palm neera

Cotton seed oil cake

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

Uranium Ore concentrate

Electrical energy

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

All types of contraceptives

All goods and organic manure other than pre-packaged and labelled.

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

Municipal waste, sewage sludge, clinical waste

Plastic bangles

Condoms and contraceptives

Firewood or fuel wood

Plates and cups made up of all kinds of leaves/ flowers/bark

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

Duty Credit Scrips

Raw silk

Wool, not carded or combed

Khadi yarn

Coconut, coir fibre

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets

Indian National Flag

Human hair, dressed, thinned, bleached or otherwise worked

Deities made of stone, marble or wood

Idols made of clay

Glass bangles (except those made from precious metals)

Bangles of lac/shellac

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

Handloom [weaving machinery]

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Hearing aids

Indigenous handmade musical instruments as listed in ANNEXUREII

Slates

Passenger baggage