GST Exempt Items – What's Zero-Rated or Nil

Some items are GST exempt (0% or NIL rate).

Common Exempt / Nil Items

• Fresh vegetables, fruits (unprocessed)
• Milk, curd, paneer (unbranded)
• Cereals, pulses (unbranded)
• Bread (unbranded)
• Education, health services
• Some handicrafts

For Your Invoice

• Use HSN code
• Rate 0% or “Exempt”
• No CGST/SGST/IGST on exempt items

Check

Rates change. HSN code finder and GST rate pages for current rates. CBIC for official list.