Many items of common use attract lower GST rates
as compared to total incidence of
Indirect Taxes earlier.
FOOD & BEVERAGE
> Milk powder, > Curd, Lassi, Butter milk > Unbranded Natural Honey > Dairy spreads > Cheese > Cashew nut > Raisin > Spices > Tea > Wheat > Rice > Flour > Soyabean > oil > Groundnut oil > Palm oil > Sunflower oil > Coconut oil > Mustard Oil > Other vegetable edible oils > Sugar > Palmyra jaggery > Sugar confectionery > Pasta, spaghetti, macaroni, noodles > Fruit and vegetable > Pickle, Murabba. Chutney > Sweetmeats > Ketchup & Sauces > Mustard Sauce > Toppings, spreads sauces > Instant Food Mixes > Bari (Mungodi) > Mineral water
HOUSEHOLD GOODS OF DAILY USE
> Agarbatti > Tooth powder > Hair oil > Toothpaste > Kajal [other than kajal pencil sticks] > Soap > LPG Stove > Aluminium foils > Spoons, forks, ladles, skimmers. cake servers, fish knives, tongs > Sewing Machine > Kerosene pressure lantern > LED > Sports goods other than articles and equipments for general physical exercise > Brooms or brushes of twigs/vegetable materials > Bamboo furniture > Kites > Plastic Tarpaulin > Baby carriages > Handmade Musical Instruments
CLOTHING AND FOOTWEAR
> Silk fabrics > Woollen fabrics > Cotton fabrics not containing any other textile material > Manmade filament/fibre fabrics > Readymade garments and made up articles of textiles of sale value not exceeding Rs.1000 per piece > Readymade garments and made up articles of textiles of sale value exceeding Rs. 1000 per piece >Footwear of RSP upto Rs. 500 per pair Other footwear
EDUCATIONAL
> School Bag > Exercise books and note books > Childrens’ picture, drawing or colouring books > Staplers > Printers [other than multifunction printers]
MEDICAL, HEALTH & DEVICES FOR THE DIFFERENTLY ABLED
> Insulin > X-ray films for medical use > Diagnostic kits and reagents > Glasses for corrective spectacles and flint buttons > Spectacles lenses > Intraocular lens > Spectacles, corrective > Medical furniture > Car for Physically handicapped person > Braille Watches
INFRASTRUCTURE/FUEL
Cement > Coal > Kerosene PDS > LPG Domestic > Fly ash bricks and fly ash blocks
