GST-free (or zero-rated) items generally include essential goods like fresh fruit, vegetables, meat, fish, bread, milk, eggs, and basic ingredients such as flour and rice. Other common exemptions include unprocessed food, many financial services, educational services, residential rent, and certain health services.
Fresh fruits, fresh milk, curd, bread, etc. Exports and supplies made to SEZ units or SEZ developers, of both goods and services. Grains, salt, jaggery, etc. Alcohol used for human consumption, natural gas, petrol and its products, etc.
GST-Free Items:
By zero rating it is meant that the entire value chain of the supply is exempt from tax. This means that in case of zero rating, not only is the output exempt from payment of tax, there is no bar on taking/availing credit of taxes paid on the input side for making/providing the output supply.
Unbranded and unpackaged food items such as cereals, pulses, and fresh vegetables are exempt from GST. In contrast, branded and packaged food products attract a 5% or 12% GST, depending on the item and branding status—impacting the applicable food GST rate.
Examples of GST-free food items are:
Milk, cream, cheese and eggs. Spices and sauces. Fruit juice containing at least 90% by volume of juice (unless it is to be consumed at an event, or on the premises) Bottled drinking water (unless it is to be consumed at an event, or on the premises)
From September 22, 2025, fresh and pasteurised milk remain fully exempt from GST. Pre-packaged items such as UHT milk, paneer, and curd are also exempt, benefiting consumers with zero tax on these products. However, dairy products like butter, ghee, cheese, and similar items attract a reduced GST rate of 5%.
Supplies which don't come under the scope of the GST are termed as Non-GST supplies. However, these supplies can attract taxes other than the GST as per the jurisdiction of the state or the country. Some examples of such supplies include petrol, alcohol, etc.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Subtracting GST:
Examples of food and beverages that are zero-rated as basic groceries under section 1 of Part III of Schedule VI include fresh, frozen, canned and vacuum sealed fruits and vegetables, breakfast cereals, most milk products, fresh meat, poultry and fish, eggs and coffee beans.
GST on Water and related products @ 12%
Branded tender coconut water when put up in a container. Lemonade. Aerated water.
Generally, basic food items like fresh fruit, vegetables, meat, bread, and milk are GST-free. However, foods that are prepared, cooked, or consumed on the premises, such as meals at restaurants or takeaway hot food, are typically taxable.
Key items exempted from GST:
Zero-rated supplies are supplies of property and services that are taxable at the rate of 0%. This means there is no GST/HST charged on these supplies, but GST/HST registrants may be eligible to claim ITCs for the GST/HST paid or payable on property and services acquired to provide these supplies.
Daily food items like UHT milk, roti, paratha, paneer, and packaged snacks brought under 5% or Nil GST, easing household expenses. Reforms promote affordability, healthier lifestyles, and improved ease of living for youth and households.
GST stands for Goods and Services Tax, a broad consumption tax levied on most goods and services sold for domestic consumption, collected by businesses from consumers and remitted to the government, effectively acting as an indirect tax. It's a unified tax system in many countries, replacing multiple older taxes, and is applied at each stage of production and distribution, with the final burden falling on the end consumer.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the ...
Supplies that have a declared rate of 0% GST. Example: Salt, grains, jaggery etc. Supplies are taxable but do not attract GST, for which ITC cannot be claimed. Example: Fresh milk, Fresh fruits, Curd, Bread etc.
Certain goods and services are exempt from GST due to their essential nature. This exemption applies based on the type of supply, not the supplier. Example: Healthcare services, educational services, and public utility services (e.g., water supply) are exempt from GST.
GST portal helps people to know GST numbers using the PAN card. People can use their PAN card details if they want to know the GST number. To know your GST number using a PAN card, please visit the GST web portal www.gst.gov.in. Go to the option Search Tax Payers; click on the tab "Search by PAN".
Cheese – GST reduced from 12% to 5% Condensed milk – GST reduced from 12% to 5% Beverages containing milk GST reduced from 12% to 5%
What is the GST rate on curd and buttermilk? Unpacked and unlabeled curd and buttermilk are exempt from GST. However, pre-packed and labeled curd and buttermilk attract a GST rate of 5%.
Cereals, edible fruits and vegetables (not frozen or processed), edible roots and tubers, fish and meat (not packaged or processed), tender coconut, jaggery, tea leaves (not processed), coffee beans (not roasted), seeds, ginger, turmeric, betel leaves, papad, flour, curd, lassi, buttermilk, milk, and aquatic feeds, and ...