Items at Nil GST -- HSN/SAC code list
A list of goods and services that attract GST at Nil per CBIC notifications. Click any code for full breakdown.
| Code | Type | Description | Chapter |
|---|---|---|---|
| 01011010 | HSN | Live horses, asses, mules and hinnies pure-bred breeding animals horses | Ch. 01 |
| 01011020 | HSN | Live horses, asses, mules and hinnies pure-bred breeding animals asses | Ch. 01 |
| 01011090 | HSN | Live horses, asses, mules and hinnies pure-bred breeding animal s other | Ch. 01 |
| 01019010 | HSN | Live horses, asses, mules and hinnies - other - horses for polo | Ch. 01 |
| 01019020 | HSN | Live horses, asses, mules and hinnies - other - asses, mules and hinnies as live | Ch. 01 |
| 01019090 | HSN | Live horses, asses, mules and hinnies - other - other | Ch. 01 |
| 01021010 | HSN | Live bovine animals - bulls - pure-bred breeding animals : adult | Ch. 01 |
| 01021020 | HSN | Live bovine animals - bulls - pure-bred breeding animals cows, adult | Ch. 01 |
| 01021030 | HSN | Live bovine animals- bulls - pure-bred breeding animals buffaloes, adult and cal | Ch. 01 |
| 01021090 | HSN | Live bovine animals - bulls - pure-bred breeding animals other | Ch. 01 |
| 01029010 | HSN | Live bovine animals - other - bulls - adult | Ch. 01 |
| 01029020 | HSN | Live bovine animals - other - buffaloes, adult and calves | Ch. 01 |
| 01029090 | HSN | Live bovine animals - other - other | Ch. 01 |
| 01031000 | HSN | Live swine pure-bred breeding animals | Ch. 01 |
| 01039100 | HSN | Live swine - other - weighing less than 50 kg. | Ch. 01 |
| 01039200 | HSN | Live swine- other weighing 50kg. or more | Ch. 01 |
| 01041010 | HSN | Live sheep and goats - sheep : sheep including lamb for breeding purpose | Ch. 01 |
| 01041090 | HSN | Live sheep a nd goats sheep other | Ch. 01 |
| 01042000 | HSN | Live sheep and goats goats | Ch. 01 |
| 01051100 | HSN | Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not m | Ch. 01 |
| 01051200 | HSN | Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not m | Ch. 01 |
| 01051900 | HSN | Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not m | Ch. 01 |
| 01059200 | HSN | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, gee | Ch. 01 |
| 01059300 | HSN | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, gee | Ch. 01 |
| 01059400 | HSN | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, gee | Ch. 01 |
| 01059900 | HSN | Species gallusdomesticus, ducks, geese,turkeys and guinea fowls - other - other | Ch. 01 |
| 01061100 | HSN | Other live animals mammals : primates | Ch. 01 |
| 01061200 | HSN | Other live animals mammals whales,dolphins and porpoises (mammals of the order c | Ch. 01 |
| 01061900 | HSN | Other live animals mammals other | Ch. 01 |
| 01062000 | HSN | Other live animals reptiles (including snakes and turtles) | Ch. 01 |
| 01063100 | HSN | Other live animals birds : birds of prey | Ch. 01 |
| 01063200 | HSN | Other live animals birds psittaciformes(including parrots, parakeets,macaws and | Ch. 01 |
| 01063900 | HSN | Other live animals birds other | Ch. 01 |
| 01069010 | HSN | Otherlive animals- other - beesandotherinsects,notelsewhereincludedorspecified | Ch. 01 |
| 01069020 | HSN | Other live animals - other - pure line stock | Ch. 01 |
| 01069090 | HSN | Other live animals - other - other | Ch. 01 |
| 02011000 | HSN | Meat of bovine animals, fresh and chilled carcasses and half carcasses | Ch. 02 |
| 02012000 | HSN | Meat of bovine animals, fresh and chilled other cuts with bone in | Ch. 02 |
| 02013000 | HSN | Meat of bovine animals, fresh and chilled boneless | Ch. 02 |
| 03011100 | HSN | Live fish -ornamental fish--freshwater | Ch. 03 |
| 03011900 | HSN | Live fish -ornamental fish--other | Ch. 03 |
| 03019100 | HSN | Live fishother live fish trout (salmo trutta, oncorhynchus mykiss, oncorhynchus | Ch. 03 |
| 03019200 | HSN | Live fishother live fish eels (anguilla spp.) | Ch. 03 |
| 03019400 | HSN | Live fish-other live fish-- bluefin tunas (thunnus thynnus) | Ch. 03 |
| 03019500 | HSN | Live fish-other live fish--southern bluefin tunas (thunnus maccoyii) | Ch. 03 |
| 03019900 | HSN | Live fishother live fish other | Ch. 03 |
| 03021100 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03021300 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03021400 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03021900 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03022100 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03022200 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03022300 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03022900 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023100 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023200 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023300 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023400 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023500 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023600 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03023900 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03024000 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03024100 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024200 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024300 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024400 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024500 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024600 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03024700 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03025000 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03025100 | HSN | Cod (gadus morhua, gadus ogas, gadus macrocephalus) | Ch. 03 |
| 03025200 | HSN | Haddock (melanogrammus aeglefinus) | Ch. 03 |
| 03025300 | HSN | Coalfish (pollachius virens) | Ch. 03 |
| 03025400 | HSN | Hake (merluccius spp., urophycis spp.) | Ch. 03 |
| 03025500 | HSN | Alaska pollack(theragra chalcorramma) | Ch. 03 |
| 03025600 | HSN | Blue whitings (micromeisitius potassou, micromeisitius australis) | Ch. 03 |
| 03025900 | HSN | Other | Ch. 03 |
| 03026100 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026200 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026300 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026400 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026500 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026600 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03026700 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03026800 | HSN | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 | Ch. 03 |
| 03026910 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026920 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026930 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03026990 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03027000 | HSN | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 | Ch. 03 |
| 03027100 | HSN | Tilapias (oreochromis spp.p | Ch. 03 |
| 03027200 | HSN | Catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) | Ch. 03 |
| 03027300 | HSN | Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypotaspp., | Ch. 03 |
| 03027400 | HSN | Eels (anguilla spp.) | Ch. 03 |
| 03027900 | HSN | Other | Ch. 03 |
| 03028100 | HSN | Dogfish and other sharks | Ch. 03 |
| 03028200 | HSN | Rays and skates (rajidae) | Ch. 03 |
| 03028300 | HSN | Toothfish (dissostichus spp.) | Ch. 03 |
| 03028400 | HSN | Sea bass (dicentrarchus spp.) | Ch. 03 |
| 03028500 | HSN | Seabream(sparidae) | Ch. 03 |
| 03028910 | HSN | Hilsa | Ch. 03 |
| 03028920 | HSN | Dara | Ch. 03 |
| 03028930 | HSN | Pomfret | Ch. 03 |
| 03028990 | HSN | Other | Ch. 03 |
| 03029000 | HSN | Livers and roes | Ch. 03 |
| 04011000 | HSN | Milk and cream-fat content, by weight, = 1% | Ch. 04 |
| 04012000 | HSN | Milk and cream-fat content, by weight >1% = 6% | Ch. 04 |
| 04014000 | HSN | Milk and cream, not concentrated nor containing added sugar or other sweetening | Ch. 04 |
| 04071100 | HSN | Of fowls of the species gallus domesticus | Ch. 04 |
| 04071910 | HSN | Of ducks | Ch. 04 |
| 04071990 | HSN | Other other fresh eggs : | Ch. 04 |
| 04072100 | HSN | Of fowls of the species gallus domesticus | Ch. 04 |
| 04072900 | HSN | Other | Ch. 04 |
| 05010010 | HSN | Human hair, unworked, whether or - not washed or scoured; waste of - human hair | Ch. 05 |
| 05010020 | HSN | Human hair, unworked, whether or - not washed or scoured; waste of - human hair | Ch. 05 |
| 05061011 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061019 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061021 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061029 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061031 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061039 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061041 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05061049 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05069011 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05069019 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05069091 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 05069099 | HSN | Bones and horn-cores, unworked, - defatted, simply prepared (but not cut to - sh | Ch. 05 |
| 06011000 | HSN | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or | Ch. 06 |
| 06012010 | HSN | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or | Ch. 06 |
| 06012021 | HSN | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or | Ch. 06 |
| 06012022 | HSN | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or | Ch. 06 |
| 06012090 | HSN | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or | Ch. 06 |
| 06021000 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn un | Ch. 06 |
| 06022010 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn tr | Ch. 06 |
| 06022020 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn tr | Ch. 06 |
| 06022090 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn tr | Ch. 06 |
| 06023000 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn rh | Ch. 06 |
| 06024000 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn ro | Ch. 06 |
| 06029010 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn ot | Ch. 06 |
| 06029020 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn ot | Ch. 06 |
| 06029030 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn ot | Ch. 06 |
| 06029090 | HSN | Other live plants (including their roots), cuttings and slips; mushroom spawn ot | Ch. 06 |
| 06031000 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06031100 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06031200 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06031300 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06031400 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06031900 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06039000 | HSN | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu | Ch. 06 |
| 06041000 | HSN | Foliage, branches and other parts of plants, without flowers or flower buds, and | Ch. 06 |
| 06049100 | HSN | Foliage, branches and other parts of plants, without flowers or flower buds, and | Ch. 06 |
| 06049900 | HSN | Foliage, branches and other parts of plants, without flowers or flower buds, and | Ch. 06 |
| 10091090 | HSN | Other | Ch. 10 |
| 22030000 | HSN | Beer made from malt | Ch. 22 |
| 22041000 | HSN | Sparkling wine other wine grape must with fermentation prevented or arrested by | Ch. 22 |
| 22042110 | HSN | Port and other red wines | Ch. 22 |
| 22042120 | HSN | Sherry and other white wines | Ch. 22 |
| 22042190 | HSN | Other | Ch. 22 |
| 22042910 | HSN | Port and other red wines | Ch. 22 |
| 22042920 | HSN | Sherry and other white wines | Ch. 22 |
| 22042990 | HSN | Other | Ch. 22 |
| 22043000 | HSN | Other grape must | Ch. 22 |
| 22051000 | HSN | In containers holding 2 l or less | Ch. 22 |
| 22059000 | HSN | Other | Ch. 22 |
| 22060000 | HSN | Other fermented beverages (for example, cider, perry, mead); mixtures of ferment | Ch. 22 |
| 22082010 | HSN | Spirits obtained by distilling grape wine or grape marc : --- in containers hold | Ch. 22 |
| 22082011 | HSN | Brandy | Ch. 22 |
| 22082012 | HSN | Liquors | Ch. 22 |
| 22082019 | HSN | Other | Ch. 22 |
| 22082020 | HSN | - | Ch. 22 |
| 22082090 | HSN | - | Ch. 22 |
| 22082091 | HSN | Brandy | Ch. 22 |
| 22082092 | HSN | Liquors | Ch. 22 |
| 22082099 | HSN | Other | Ch. 22 |
| 22083010 | HSN | - | Ch. 22 |
| 22083011 | HSN | Bourbon whiskey | Ch. 22 |
| 22083012 | HSN | Scotch | Ch. 22 |
| 22083013 | HSN | Blended | Ch. 22 |
| 22083019 | HSN | Other | Ch. 22 |
| 22083020 | HSN | - | Ch. 22 |
| 22083030 | HSN | - | Ch. 22 |
| 22083090 | HSN | - | Ch. 22 |
| 22083091 | HSN | Bourbon whiskey | Ch. 22 |
| 22083092 | HSN | Scotch | Ch. 22 |
| 22083093 | HSN | Blended | Ch. 22 |
| 22083099 | HSN | Other | Ch. 22 |
| 22084010 | HSN | - | Ch. 22 |
| 22084011 | HSN | Rum | Ch. 22 |
| 22084012 | HSN | Other | Ch. 22 |
| 22084020 | HSN | - | Ch. 22 |
| 22084091 | HSN | Rum | Ch. 22 |
| 22084092 | HSN | Other | Ch. 22 |
| 22085010 | HSN | - | Ch. 22 |
| 22085011 | HSN | - | Ch. 22 |
| 22085012 | HSN | Geneva | Ch. 22 |
| 22085013 | HSN | Vodka | Ch. 22 |
| 22085020 | HSN | - | Ch. 22 |
| 22085091 | HSN | Gin | Ch. 22 |
| 22085092 | HSN | Geneva | Ch. 22 |
| 22085093 | HSN | - | Ch. 22 |