The German Government has now also classified Nepal as a country with a COVID-19 variant. You will find the complete list of classified countries under this link. International students coming from countries declared as a country with COVID-19 variant are not permitted to enter Germany.
Specifically for Non-EU members states, only residents of the following countries currently have unrestricted entry into Germany:
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Australia
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Israel
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New Zealand
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Singapore
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South Korea
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Thailand
For residents from all other Non-EU countries, the current travel restrictions apply. These individuals are only allowed to enter Germany if they fall under the exemptions and have an urgent need for travel as defined by the German Government.