Goods & services at 0% GST

88 explicitly notified entries (children of these headings inherit the rate). Per the Sept 2025 notifications, effective 22-09-2025.

• 0101LIVE HORSES, ASSES, MULES AND HINNIES.
• 0102LIVE BOVINE ANIMALS.
• 0103LIVE SWINE
• 0104LIVE SHEEP AND GOATS
• 0105LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEY
• 0106OTHER LIVE ANIMALS.
• 0201MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
• 0202MEAT OF BOVINE ANIMALS, FROZEN
• 0203MEAT OF SWINE, FRESH, CHILLED OR FROZEN.
• 0204MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN
• 0205MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN
• 0206EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRES
• 03Fish and crustaceans, molluscs and other aquatic invertebrates
• 0301LIVE FISH
• 0302FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
• 0303FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
• 0304FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN
• 0305FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE S
• 0306CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BR
• 0307MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE
• 0401MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
• 0403YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK A
• 0406CHEESE AND CURD
• 0407BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED
• 0409NATURAL HONEY
• 0501HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR
• 0504GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH,
• 0506BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED
• 0507IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS
• 0511ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT
• 06LIVE TREES AND OTHER PLANTS , BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAG
• 07Edible vegetables and certain roots and tubers
• 0701POTATOES, FRESH OR CHILLED
• 0702TOMATOES, FRESH OR CHILLED
• 0703ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED
• 0704CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED
• 0705LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM SPP.), FRESH OR CHILLED
• 0706CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FR
• 0707CUCUMBERS OR GHERKINS, FRESH OR CHILLED
• 0708LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED
• 0709OTHER VEGETABLES, FRESH OR CHILLED
• 0710VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN
• 0711VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION
• 0712DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED
• 0713DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT
• 0714MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBER
• 08Edible fruit and nuts; peel of citrus fruit or melons
• 0801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
• 0802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
• 0803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
• 0804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED
• 0805CITRUS FRUIT, FRESH OR DRIED
• 0806GRAPES, FRESH OR DRIED
• 0807MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH
• 0808APPLES, PEARS AND QUINCES, FRESH
• 0809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH
• 0810OTHER FRUIT, FRESH
• 0813FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS O
• 0814PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONA
• 09Coffee, tea, mate and spices
• 0901COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED, COFFEE HUSKS AND SKINS, COFFEE SUBSTITUTE
• 0902TEA, WHETHER OR NOT FLAVOURED
• 0909SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY, JUNIPER BERRIES
• 0910GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES
• 10Cereals
• 1001WHEAT AND MESLIN
• 1002RYE
• 1003BARLEY
• 1004OATS
• 1005MAIZE (CORN)
• 1006RICE
• 1007GRAIN SORGHUM
• 1008BUCKWHEAT MILLET AND CANARY SEEDS, OTHER CEREALS
• 1101WHEAT OR MESLIN FLOUR
• 1102CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN
• 1103CEREAL GROATS, MEAL AND PELLETS
• 1104CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR K
• 1105FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES
• 1106FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF R
• 12Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medi
• 1201SOYA BEANS, WHETHER OR NOT BROKEN
• 1202GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
• 1204LINSEED, WHETHER OR NOT BROKEN
• 1205RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
• 1206SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
• 1207OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
• 1209SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING
• 9972Real estate services

other rates:0.25%1.5%3%5%18%28%40%