In terms of the HSN (Harmonized System of Nomenclature) code system and GST (Goods and Services Tax) in India, there is no specific HSN code specified for “tax-exempt” goods. Instead, tax exemptions or zero GST rates apply to specific goods and services that fall under certain HSN codes.
If you are looking for a list of goods and services that are exempt from GST or have a zero GST rate, you need to look at the official GST rate schedules provided by the GST Council. These schedules list the HSN codes as well as their corresponding GST rates, including the exempted items.
Here are some examples of goods and services that are generally exempt from GST:
Fresh fruits and vegetables: HSN code 0703
Unprocessed cereals and pulses: HSN code 1001
Books and printed materials: HSN code 4901
Education services: HSN code 9992
Health services: HSN code 9993
