Govt Notifies GST Exemption List: Over 170 Items Made Tax-Free from Sept 22:

Govt exempts over 170 essential items, including food, medicines, cultural goods, and daily-use products, from GST effective September 22, 2025.
Govt Revises GST Exemption List After 56th GST Council’s Recommendations

Govt Notifies GST Exemption List: Over 170 Items Made Tax-Free from Sept 22
The Ministry of Finance (Department of Revenue) has recently issued an official notification No. 10/2025-Central Tax (Rate), dated September 17, 2025. This notification replaces an earlier notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax (Rate), dated June 28, 2017. However, things already done in the notification will remain unchanged. The revised notification provides a fresh list of goods that will not attract GST (0% tax rate). The new exemptions are scheduled to take effect on September 22, 2025.
The Government is satisfied that these changes are necessary to be implemented in the public interest and has made these changes in exercise of powers granted under sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council.
The government, after the 56th GST Council’s recommendation, had decided that some goods commonly used by people (mainly essential goods, food, natural products, medicines, daily-use items, cultural items, and certain government supplies) will attract NIL GST (zero) at all.
This move is aimed at reducing the tax burden on common people on essential daily-use items, traditional goods, medicines, and cultural products. By exempting GST on such items, the government is trying to ensure that the cost of living remains affordable and that farmers, students, patients, and common households benefit directly.
Goods listed in the schedule attached to the notification are completely exempt from GST when supplied within a state (intra-state). It is a comprehensive list of items covering more than 170 categories of goods, mainly essential items. Some major groups include:
1. Agricultural and Food Items
- Live animals (cows, goats, poultry, fish, etc.)
- Fresh, chilled, or dried vegetables and fruits (potatoes, onions, bananas, apples, etc.)
- Fresh milk, curd, lassi, paneer, eggs, and honey (non-packaged)
- Rice, wheat, pulses, cereals, jaggery, flour, puffed rice, papad, khakhra, roti, and bread
- Tender coconut water (non-packaged)
- Cattle feed, poultry feed, aquatic feed, husk, and oil cakes
- Human blood and its components
- All types of contraceptives, sanitary napkins, tampons, and condoms
- Hearing aids and parts for hearing aids
- Special life-saving drugs listed in Annexure I (like gene therapy medicines, rare disease drugs, cancer drugs, etc.)
- Puja samagri (rudraksha, tulsi mala, chandan tika, wick for diya, etc.)
- Religious prasadam from temples, mosques, gurudwaras, etc.
- Indian National Flag
- Clay lamps, idols, khadi fabric, Gandhi topi
- Handmade musical instruments (listed in Annexure II)
- Salt, jaggery, municipal waste, firewood, charcoal
- Exercise books, children’s books, newspapers, maps
- Stamp papers, currency notes, coins
- Plastic bangles, glass bangles, wooden or stone deities
- Agricultural implements, charkha, handloom machinery
- Passenger baggage
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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