0% (Nil Rate) GST Rate — Complete List
Goods and services taxable at 0% (nil rate) under GST. No GST is charged on these supplies, but they are still reportable in GSTR-1 as zero-rated supplies.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Goods at 0% GST Rate
| Product / Category | HSN Chapter | Note |
|---|---|---|
| Fresh fruits & vegetables | 07, 08 | Unpackaged, unprocessed |
| Rice & wheat (unpackaged) | 1006, 1001 | Unbranded loose grain |
| Milk (unpackaged) | 0401 | Fresh milk not in sealed containers |
| Eggs | 0407 | Fresh, not processed |
| Fresh meat & fish | 02, 03 | Unprocessed, non-frozen |
| Books & textbooks | 4901 | Printed books, children's books |
| Newspapers & journals | 4902 | Not applicable to e-editions |
| Seeds for sowing | 1209 | Certified agricultural seeds |
| Natural honey (unprocessed) | 0409 | Raw honey, not branded |
| Jaggery (gur) | 1701 | Unpackaged |
| Salt (non-iodised) | 2501 | Common salt |
| Human blood & blood products | 3002 | For medical use |
Services at 0% GST Rate
| Service | SAC Code | Note |
|---|---|---|
| Healthcare & clinical services | 999311 | Hospital and doctor services |
| Education (recognised institutions) | 999220 | Schools, colleges, universities |
| Agricultural extension services | 998610 | Crop cultivation support |
| Export of goods | N/A | Zero-rated, IGST refundable or LUT |
| Export of services | N/A | Zero-rated if payment in foreign exchange |
0% GST — Tax Breakdown
At 0% GST, no tax is charged. The invoice total equals the taxable value. These supplies must still be reported in GSTR-1 as nil-rated supplies. Input Tax Credit is not available on purchases used exclusively for making nil-rated or exempt supplies.
Sample Invoice — 0% GST
A vegetable wholesaler in Pune sells tomatoes worth ₹50,000 to a retailer. No GST applies (0% rate). The invoice shows: Taxable Value ₹50,000, GST ₹0, Total ₹50,000. The supply must still be reported in GSTR-1 under nil-rated sales.
FAQs — 0% (Nil Rate) GST
What is the difference between nil-rated and exempted under GST?
Nil-rated supplies attract 0% GST and are taxable supplies — they must be reported in GSTR-1. Exempted supplies are outside the scope of the GST Act and need not be included in GST returns. Businesses dealing in only exempt goods need not register for GST.
Can businesses claim ITC on inputs used for nil-rated goods?
No. Businesses cannot claim Input Tax Credit (ITC) on inputs, input services, or capital goods used exclusively for making nil-rated or exempt supplies. If a business has both taxable and nil-rated supplies, ITC must be apportioned under Rule 42/43 of the CGST Rules.
Are food items in restaurants nil-rated?
No. Restaurant food is not nil-rated — it attracts 5% GST (standalone restaurants) or 18% (hotels with room tariff above ₹7,500). Only unprocessed food items sold as-is in wholesale/retail (not restaurants) qualify as nil-rated.
Is export under LUT treated as 0% GST?
Export under Letter of Undertaking (LUT) means the supplier does not pay IGST on the export invoice. The export is zero-rated. The supplier can claim ITC refund on inputs used for export. This is different from nil-rating — exports under LUT require specific compliance including filing RFD-11 and renewing LUT annually.
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