Full list of items exempted from GST: From life-saving medicines to everyday essentials with zero tax

These include Ultra-High Temperature (UHT) milk, pre-packaged and labelled chena or paneer, pizza bread, and various Indian breads like khakhra, roti, paratha, which previously attracted 5% or even 18% GST.

Additionally, the Council has removed GST on several life-saving medicines such as Agalsidase Beta, Imiglucerase, and Eptacog alfa activated recombinant coagulation factor VIIa, along with 33 other critical drugs, bringing their tax rate from 5–12% down to nil.

A significant relief has also been extended to students and educational institutions, with GST eliminated on items such as erasers, pencil sharpeners, pencils (including mechanical), crayons, chalk, drawing charcoals, pastels, and tailors’ chalk.

Uncoated paper and paperboard used in exercise books and notebooks, as well as the notebooks including graph books and lab notebooks are now exempt. Printed maps, atlases, wall maps, topographical plans, and globes have also been brought under the nil tax category.

Prime Minister Narendra Modi, in his Independence Day speech on August 15, unveiled the plan for GST reforms. Shortly thereafter, the central government shared a blueprint of the planned reform with a Group of Ministers (GoM) from different states for initial vetting.