0 GST Items List in India 2024
In India, the Goods and Services Tax (GST) is a comprehensive indirect tax levy on the supply of goods and services. Introduced in 2017, GST has replaced several indirect taxes, including Central Excise, Service Tax, and Value Added Tax (VAT). Under GST, goods and services are categorized into five tax slabs - 0%, 5%, 12%, 18%, and 28%.
What are 0 GST Items?
The 0 GST items are goods and services that are exempt from GST. These items are essential for daily living, and the government has decided to keep them out of the GST purview to ensure that they remain affordable for the common man.
List of 0 GST Items in India 2024
Here is a comprehensive list of 0 GST items in India 2024:
Food Items
- Fresh fruits and vegetables
- Grains such as rice, wheat, and pulses
- Flour, atta, and maida
- Bread and cereals
- Milk and curd
- Eggs and poultry products
- Salt and sugar
- Tea and coffee (unbranded)
Daily Essentials
- Unbranded and unpacked food items such as ghee, oil, and spices
- Fresh meat, fish, and poultry
- Dairy products such as butter and cheese (unbranded)
- Baby food and formula
- Sanitary napkins and infant diapers
Health and Hygiene
- Medicines and vaccines (except those specified in the 5% GST slab)
- Orthopedic implants and assistive devices
- Sanitary towels and sanitary napkins
- Contraceptives and condoms
Education
- Books, including textbooks and educational journals
- Printed materials such as newspapers and periodicals
- Education services provided by institutions and universities
Other Items
- Agricultural produce such as paddy, rice, and wheat
- Fuel for agriculture, including diesel and petrol
- Seeds and fertilizers
- Postage stamps and postal services
- Transportation of passengers by bus, autorickshaw, and taxi
Conclusion
The 0 GST items list in India 2024 is a comprehensive list of essential goods and services that are exempt from GST. The government has kept these items out of the GST purview to ensure that they remain affordable and accessible to the common man.
