GST Exempted Goods: Complete Updated List [2025-26]
Published on December 8, 2025
• 8 min read
The Goods and Services Tax (GST) applies to most goods and services in India, but some are completely exempt. These GST-exempted goods include essential items such as food, books, and healthcare products that the government keeps tax-free to make them more affordable.
Understanding which goods fall under this category is important for both consumers and sellers, especially those operating on platforms like Amazon. In this blog, we’ll explore the latest list of GST Exempted Goods, how exemptions work, and what sellers need to know to stay compliant while benefiting from these exemptions.
The GST Council: The Authority Behind Exemptions
The GST Council decides which goods and services are taxable or exempt under GST. It also suggests changes to GST laws, rates, and rules for both the Center and States.
The Council updates the exemption list regularly. For example, in its 36th meeting, it reduced GST on electric vehicles from 12% to 5% and exempted electric buses carrying over 12 passengers. In the 55th meeting, it was clarified that vouchers are not subject to GST.
The Council also works on improving GST systems, such as the Invoice Management System (IMS), and recently approved a full GST exemption on gene therapy. These steps show how the Council ensures that GST-exempt goods and GST-exempt items align with national priorities.
Types of GST Exemptions in India
GST exemptions in India are divided into different types based on their purpose and conditions.
Absolute exemptions apply to goods or services that are completely free from GST, such as fresh fruits, vegetables, or education services.
Conditional exemptions require specific conditions to be met, like using goods for charitable or government-approved purposes.
Partial exemptions allow reduced tax rates on selected items. These help make essential goods more affordable and boost consumption.
Supplier-based exemptions apply to small businesses or non-profit organizations. They help reduce their tax load and support growth.
Supply-based exemptions cover essential services like healthcare and education to keep them accessible for everyone.
The government maintains a non-GST product list that includes all GST-exempted products and GST-free products. This list is reviewed regularly to ensure it stays relevant and continues to support social and economic priorities.
Read more – Types of GST and How They Impact Your Business?
Reasons for Exemption Under GST
The government provides GST exemptions for several important reasons.
Affordability is one of the main goals. By removing GST on essential goods and services, such as food and healthcare, the government ensures these items remain accessible to everyone.
Social welfare is another key factor. Exemptions on healthcare, education, and public services help improve the overall quality of life.
Some exemptions support specific sectors, like small businesses, by reducing their compliance burden and encouraging growth.
In addition, certain exemptions simplify tax administration. By excluding complex or low-value transactions, the system becomes easier for both businesses and tax authorities to manage.
Updated List of GST Exempted Goods (As per Notification No. 10/2025-Central Tax)
The Government of India released Notification No. 10/2025-Central Tax (Rate) on 17 September 2025, effective from 22 September 2025, under the Central Goods and Services Tax Act, 2017.
This notification replaces the earlier 02/2017 notification and updates the list of GST-exempted goods based on recommendations from the GST Council.
These exemptions apply to goods considered essential for daily life, social welfare, and sustainable growth. Below is a simplified list of GST-exempted products based on the categories mentioned in the official notification.
Common GST Exempted Goods with HSN Codes
| S. No. | Description of Goods | HSN Code / Chapter |
| 1 | Live animals, including bovine, sheep, goats, and poultry | 0101–0106 |
| 2 | Fresh or chilled meat and fish (not pre-packaged or labeled) | 0201–0309 |
| 3 | Fresh milk, curd, lassi, and buttermilk | 0401–0403 |
| 4 | Paneer and chenna (unbranded) | 0406 |
| 5 | Fresh fruits, vegetables, and legumes | 0701–0809 |
| 6 | Seeds for sowing and oilseeds of seed quality | 12 |
| 7 | Rice, wheat, maize, and pulses (unbranded) | 1001–1008 |
| 8 | Jaggery (gur), khandsari sugar, and rab | 1701–1702 |
| 9 | Puffed rice, chira, murki, and papad | 1904–1905 |
| 10 | Bread, roti, paratha, khakhra, and pizza base | 1905, 2106 |
| 11 | Tender coconut water (not pre-packaged) | 2009 |
| 12 | Water (excluding mineral or aerated) | 2201 |
| 13 | Animal feed, poultry feed, de-oiled cake | 2301–2309 |
| 14 | Salt (including seawater) | 2501 |
| 15 | Electricity (electrical energy) | 2716 |
| 16 | Organic manure | 3101 |
| 17 | Newspapers, printed books, and children’s coloring books | 4901–4903 |
| 18 | Human blood and contraceptives | 3002, 3006 |
| 19 | Firewood, charcoal, and wood products | 4401–4402 |
| 20 | Hearing aids and indigenous handmade musical instruments | 9021, 92 |
Category-wise GST Exempted Items
A. Food and Agricultural Products
- Fresh fruits, vegetables, potatoes, and onions
- Rice, wheat, pulses, and millets (non-packaged)
- Milk, curd, lassi, paneer
- Jaggery and puffed rice
- Tender coconut water
- Seeds for sowing and oilseeds
B. Health and Medical Supplies
- Human blood and its components
- All types of contraceptives
- Gene therapy and listed life-saving drugs (Annexure I)
- Hearing aids and parts for their manufacture
C. Education and Publications
- Printed books and Braille books
- Newspapers, journals, and periodicals
- Children’s coloring and drawing books
- Educational materials like maps and atlases
D. Handicrafts and Cultural Items
- Handmade musical instruments (Annexure II)
- Earthen pots, clay lamps, idols, and khadi products
- Bangles made of glass, shellac, or lac
- Indian National Flag
E. Environment and Rural Goods
- Organic manure and bio-waste
- Municipal waste and sewage sludge
- Firewood, charcoal, and bamboo products
- Plates and cups made from leaves
- Brooms, brushes, and jhadoo materials
F. Religious and Traditional Items
- Prasadam supplied by temples, mosques, churches, etc.
- Puja samagri such as rudraksha, tulsi mala, vibhuti, roli, and chandan tika
- Wooden khadau and diyas
List of Drugs or Medicines (Annexure I)
Some of the major GST-exempt items under life-saving medicines include:
Gene Therapy, Agalsidase Beta, Onasemnogene Abeparvovec, Imiglucerase, Daratumumab, Avelumab, Emicizumab, and Risdiplam.
List of Indigenous Handmade Musical Instruments (Annexure II)
The notification exempts over 130 traditional Indian instruments, including:
Sitar, Sarod, Tabla, Dholak, Mridangam, Veena, Santoor, Shehnai, Bansuri, Nadaswaram, Pakhavaj, Ghatam, Manjeera, and Harmonium.
GST Exempted Categories on Amazon
Amazon offers a wide range of GST-exempted products that fall under government-approved categories. These exemptions are guided by Section 6 and Section 11 of the GST Act, which define the rules and reasons for exemption.
Types of GST Exemptions for Goods on Amazon
- Absolute Exemption:
These are unconditional. The product remains GST-free no matter who sells or buys it, and regardless of whether it’s an interstate or intrastate sale.
Example: Fresh fruits, milk, or printed books. - Conditional Exemption:
These apply when specific conditions mentioned in the GST Act or official notifications are met.
Example: Jaggery or pulses are exempted only when sold unbranded or unpackaged.
List of GST Exempted Product Categories on Amazon
1. Food and Grocery Items
- Cereals like rice, wheat, and maize
- Fresh fruits and vegetables (not frozen or processed)
- Edible roots and tubers
- Fish and meat (unpackaged or unprocessed)
- Tender coconut and jaggery
- Unprocessed tea leaves and unroasted coffee beans
- Seeds, ginger, turmeric, and betel leaves
- Salt and papad
- Non-branded flour, gram flour, and natural honey
- Bread and puffed rice
- Eggs and dairy products (milk, curd, lassi, buttermilk, paneer)
- Aquatic, poultry, and cattle feed
- Organic supplements and animal feed additives
2. Raw Materials and Textiles
- Raw silk, jute, and wool
- Silk waste and khadi fabric
- Cotton is used in khadi yarn
- Handloom fabrics and raw jute fiber
- Firewood and charcoal
3. Tools and Instruments
- Hearing aids and devices for the differently abled
- Manually operated agricultural tools like spades, hoes, and shovels
- Hand tools used in horticulture and farming
- Handmade Indian musical instruments like sitar, tabla, and veena
4. Educational and Miscellaneous Goods
- Books, maps, newspapers, and journals
- Non-judicial stamp papers and postal items
- Children’s drawing or coloring books
- Educational aids and charts
- Live animals (except horses)
- Beehives, human hair, and blood
- Glass or shellac bangles, chalk sticks, and contraceptives
- Earthen pots, idols, bindi, kumkum, and pooja samagri
- Indian national flag and Gandhi topi
- Organic manure and vaccines
Explore – Logistics GST Rate: What You Need to Know for Freight and Transport
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Suggested – Transportation Charges GST Rate: What You Must Know
FAQs
What is the difference between GST-exempt goods and zero-rated goods?
GST-exempt goods are not taxed at all, while zero-rated goods are taxed at 0%. In zero-rated goods, sellers can still claim input tax credit on their purchases, but this is not allowed for exempt goods.
Can GST-exempt goods later become taxable?
Yes. The GST Council regularly reviews exemptions. If the government decides that an item no longer needs exemption, it can be moved to a taxable category through a new notification.
Do I need to issue an invoice for GST-exempt sales?
Yes. Even if a product is exempt, sellers must issue a Bill of Supply instead of a tax invoice. This document records the sale without charging GST.
Are GST exemptions the same across all states?
Generally, yes. GST is a unified national tax. However, certain state governments may have additional exemptions under SGST for local products or sectors.
Can I claim input tax credit on purchases used for exempt supplies?
No. If you sell only GST-exempt goods, you cannot claim input tax credit on inputs or services used to make those supplies.
