Nil Rate:
- Milk
- Curd
- Butter milk
- Live trees & other plants
- Cut flowers
- Fresh fruits & vegetables
- Cereals, flour, atta, besan & maida (without brand name)
- Bread, pappad, puffed or beaten rice
- Common salt
- Contraceptives
- Kumkum, bindi & sindoor
- Plastic bangles
- Stamps & judicial papers
- Newspapers, periodicals & journals
- Printed books
5% Rate:
- Cream
- Skimmed milk powder & milk food for babies
- Products of animal origin
- Frozen fruits & vegetables
- Coffee & tea
- Spices
- Cereals, flour, atta, besan & maida (with brand name)
- Natural gums & resins
- Vegetable fats & oils
- Cocoa beans, paste & shells
- Pizza bread
- Rusks & toasted breads
- Ores & concentrates
- Coal, coke, kerosene & LPG
- Brochures & leaflets
- Building bricks
- Renewable energy devices
- Railway locomotives
12% Rate:
- Butter & cheese
- Dry fruits
- Fruit & vegetable juices
- Namkeens, bhujia, mixture, etc.
- Marble & granite blocks
- Bio-gas
- Ayurvedic medicines
- Tooth powder
- Agarbatti
- Candles
- Umbrellas
- Copper or aluminium utensils
- Bicycles & other cycles (not motorised)
- Hand propelled & animal drawn vehicles
- Spectacle & contact lenses
- LED lights or fixtures
- Pen & pencils
- Sanitary towels, napkins, tampons & diapers
- Works of art, collectors' piece & antiques
- Cellphones
18% Rate:
- Refined sugar
- Sugar confectionery
- Pasta
- Corn flakes
- Pastries & cakes
- Jams & fruit jellies
- Preserved vegetables
- Sauces
- Soups & broths
- Ice creams
- Instant food mixes,
- Sharbat
- Supari
- Mineral water
- Vinegar
- Hair Oil
- Soap
- Matches
- Toilet or facial tissue
- Cigarette paper
- Registers, account books & note books
- Refractory bricks
- Ceramic tableware & kitchenware
28% Rate:
- Chewing gum & bubble gum
- Cocoa powder, butter, fat and oil
- Chocolates & other food preparations containing cocoa
- Pan masala
- Aerated water
- Paints & varnishes
- Perfumes
- Sunscreen
- Beauty or make-up preparations
- Shampoos, hair cream or hair dyes
- Dental floss
- Shaving related products
- Deodorants
- Fireworks
- Signalling flares
- Articles of leather
- Plywood & vineered panels
- Wall papers
- Air-conditioning machines
- Refrigerators
- Washing machines
- Printers & photo copiers
- Vacuum Cleaners
- Speakers
- Monitors & projectors
- Motorcars, motor vehicles & motorcycles
- Camera
- Wrist-watches
- Musical instruments, its parts & accessories
- Mattress supports
- Lamps & lighting fittings
- Video game consoles & machines
