GST Exempted Goods: Complete Updated List [2026]

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 ExemptionsThe 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 IndiaGST 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 GSTThe 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 CodesS. No.Description of GoodsHSN Code / Chapter1Live animals, including bovine, sheep, goats, and poultry0101–01062Fresh or chilled meat and fish (not pre-packaged or labeled)0201–03093Fresh milk, curd, lassi, and buttermilk0401–04034Paneer and chenna (unbranded)04065Fresh fruits, vegetables, and legumes0701–08096Seeds for sowing and oilseeds of seed quality127Rice, wheat, maize, and pulses (unbranded)1001–10088Jaggery (gur), khandsari sugar, and rab1701–17029Puffed rice, chira, murki, and papad1904–190510Bread, roti, paratha, khakhra, and pizza base1905, 210611Tender coconut water (not pre-packaged)200912Water (excluding mineral or aerated)220113Animal feed, poultry feed, de-oiled cake2301–230914Salt (including seawater)250115Electricity (electrical energy)271616Organic manure310117Newspapers, printed books, and children’s coloring books4901–490318Human blood and contraceptives3002, 300619Firewood, charcoal, and wood products4401–440220Hearing aids and indigenous handmade musical instruments9021, 92Category-wise GST Exempted ItemsA. Food and Agricultural ProductsFresh fruits, vegetables, potatoes, and onionsRice, wheat, pulses, and millets (non-packaged)Milk, curd, lassi, paneerJaggery and puffed riceTender coconut waterSeeds for sowing and oilseedsB. Health and Medical SuppliesHuman blood and its componentsAll types of contraceptivesGene therapy and listed life-saving drugs (Annexure I)Hearing aids and parts for their manufactureC. Education and PublicationsPrinted books and Braille booksNewspapers, journals, and periodicalsChildren’s coloring and drawing booksEducational materials like maps and atlasesD. Handicrafts and Cultural ItemsHandmade musical instruments (Annexure II)Earthen pots, clay lamps, idols, and khadi productsBangles made of glass, shellac, or lacIndian National FlagE. Environment and Rural GoodsOrganic manure and bio-wasteMunicipal waste and sewage sludgeFirewood, charcoal, and bamboo productsPlates and cups made from leavesBrooms, brushes, and jhadoo materialsF. Religious and Traditional ItemsPrasadam supplied by temples, mosques, churches, etc.Puja samagri such as rudraksha, tulsi mala, vibhuti, roli, and chandan tikaWooden khadau and diyasList 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.Download the full listGST Exempted Categories on AmazonAmazon 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 AmazonAbsolute 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 Amazon1. Food and Grocery ItemsCereals like rice, wheat, and maizeFresh fruits and vegetables (not frozen or processed)Edible roots and tubersFish and meat (unpackaged or unprocessed)Tender coconut and jaggeryUnprocessed tea leaves and unroasted coffee beansSeeds, ginger, turmeric, and betel leavesSalt and papadNon-branded flour, gram flour, and natural honeyBread and puffed riceEggs and dairy products (milk, curd, lassi, buttermilk, paneer)Aquatic, poultry, and cattle feedOrganic supplements and animal feed additives2. Raw Materials and TextilesRaw silk, jute, and woolSilk waste and khadi fabricCotton is used in khadi yarnHandloom fabrics and raw jute fiberFirewood and charcoal3. Tools and InstrumentsHearing aids and devices for the differently abledManually operated agricultural tools like spades, hoes, and shovelsHand tools used in horticulture and farmingHandmade Indian musical instruments like sitar, tabla, and veena4. Educational and Miscellaneous GoodsBooks, maps, newspapers, and journalsNon-judicial stamp papers and postal itemsChildren’s drawing or coloring booksEducational aids and chartsLive animals (except horses)Beehives, human hair, and bloodGlass or shellac bangles, chalk sticks, and contraceptivesEarthen pots, idols, bindi, kumkum, and pooja samagriIndian national flag and Gandhi topiOrganic manure and vaccinesExplore - Logistics GST Rate: What You Need to Know for Freight and TransportSimplify E-commerce Compliance and Fulfillment With WareIQWareIQ is a Y-Combinator-backed eCommerce fulfillment platform that simplifies multi-channel logistics across D2C, Marketplaces, Quick Commerce, and B2B.The company operates a pan-India network of Seller Flex and FAssured–compliant fulfillment centers across 12+ cities and partners with top courier companies to deliver across 27,000+ pin codes.Its multi-channel fulfillment platform integrates easily with Amazon, Flipkart, Myntra, Nykaa, Shopify, Magento, and WooCommerce. Brands can manage inventory, distributors, flagship stores, and online orders from one dashboard with real-time analytics.With Inventory LogIQ, WareIQ uses AI to predict demand, reduce stockouts, and automate inventory replenishment. It returns QC solution records and stores high-quality evidence of damaged or missing products, helping prevent marketplace claim rejections.Sellers also receive dedicated support for GST registration, APOB/PPOB filings, COD verification, and NDR resolution.Suggested - Transportation Charges GST Rate: What You Must KnowFAQsWhat 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.

December 08, 2025