– 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
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