• Food Items (47 items including as under)

Condensed milk, Butter, ghee and dairy spreads, Cheese, Dried fruits and nuts, Namkeens, bhujia, mixture, Diabetic foods, Beverages containing milk, Fruit pulp or fruit juice, Tender coconut water.

• Health –  All drugs and medicines, Medical grade oxygen, Anaesthetics, Surgical instruments and appliances, Diagnostic kits and reagents
• Agriculture

Fixed Speed Diesel Engines of power not exceeding 15HP, Harvesting or threshing machinery, Other agricultural, horticultural, forestry machinery, Composting Machines, Other hand pumps, Nozzles for drip irrigation equipment or sprinklers, Sprinklers and drip irrigation systems including laterals, Mechanical sprayers, Agricultural machinery for soil preparation or cultivation

• Fertilizer – Gibberellic acid, Various Bio-pesticides, Micronutrients covered under Fertilizer Control Order, 1985
• Renewable Energy – Solar cookers, Solar water heater and system, Fuel Cell Motor Vehicles, Bio-gas plant.
• Textiles – Sewing thread of manmade filaments, Synthetic or artificial filament yarns, Sewing thread of manmade staple fibres, Yarn of manmade staple fibres, Wadding of textile materials, Felt and nonwovens, Rubber thread and cord, textile covered, Metallised yarn and gimped yarn, Carpets and textile floor coverings, knotted, Woven carpets and floor coverings, Tufted carpets and floor coverings, Other carpets and textile floor coverings.
• Machinery – Fuel elements (cartridges), non-irradiated, for nuclear reactors.
• Paper and Handicrafts – Carved wood products and art ware, Wooden frames for paintings, photographs, mirrors, Statuettes and ornaments of wood, Wood marquetry and inlaid work, Jewellery boxes and decorative articles, Idols of wood, stone and metals, Carved stone products and statues, Stone art ware and stone inlay work, Art ware of iron, brass, copper, and aluminum, Bells, gongs, statuettes of base metal, Dolls or toys made of wood or metal or textile material, Handmade/hand embroidered shawls, Hand-woven tapestries, Embroidery in the piece, strips or motifs, Handcrafted lamps (including panchloga lamp), Furniture of bamboo, rattan and cane, Ganjifa cards, Art ware of cork, Glass statues and art ware, Handmade Paper and Paper board, Mechanical wood pulp, chemical wood pulp, and other pulps, Paper boxes, pouches, and paper pulp moulded trays.
• Construction material – Sand lime bricks or Stone inlay work.
• Common Man – Feeding bottles and nipples, Hand bags and shopping bags of cotton and jute, Sewing machines and needles, Hurricane lanterns, Kerosene lamps, Napkins and napkin liners for babies, clinical diapers, Combs, hair-slides and similar items.
• Sports Goods and Toys(Tricycles, playing cards, fishing rods,etc)
• Leather Sector
• Wood Sector
• Defense Sector(Two-way radio, tanks armoured fighting vehicles, etc.)
• Footwear Sector – Footwear of sale value not exceeding Rs. 2,500 per pair.
• Miscellaneous Items such as live horses, silicon wafers, plastic beads, hand operated rubber roller, etc.

• Food Items (23 Items including as under)

Malt, vegetable extracts, sugar confectionery, chocolates, pastries, cakes, biscuits, ice cream, and various food preparations.

• Health – Thermometers for medical, surgical, dental or veterinary usage
• Tobacco – Bidi wrapper leaves (tendu), Indian katha
• Fertilizer – Sulphuric acid, Nitric acid, Ammonia
• Tractors and Parts – Tractors (except road tractors with engine capacity >1800cc), Tractor tyres and tubes, Agricultural Diesel Engine for Tractors, Hydraulic Pumps for Tractors, Various tractor parts and components.
• Common Items: Talcum powder, Face powder, Hair oil, Shampoo, Dental floss, Toothpaste, Shaving cream, Shaving lotion, Aftershave lotion, Toilet Soap (other than industrial soap), Tooth brushes.
• Paper Sector – Paper sacks and biodegradable bags.

• Machinery – Electric accumulators, Pumps for dispensing fuel or lubricants of the type used in filling stations or garages, Compression-ignition internal combustion piston engines
• Construction material – Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements.
• Consumer Electronics – Air-conditioning machines, motor-driven fans, dish washing machines, television sets, monitors and projectors, set top box.
• Transportation Sector – Motor vehicles for transport of goods, Chassis fitted with engines, Bodies for motor vehicles, Parts and accessories of motor vehicles, Three wheeled vehicles, Rowing boats and canoes, Seats of a kind used for motor vehicles, Small petrol/LPG/CNG cars (engine ≤1200cc, length ≤4000mm) and small diesel cars (engine ≤1500cc, length ≤4000mm).
• Dutiable Article for personal use

• Other non-alcoholic beverages

• Pan masala, Carbonated beverages, caffeinated drinks, and aerated waters with added sugar.
• Unmanufactured tobacco; tobacco refuse [other than tobacco leaves], Cigars, cheroots, cigarillos and cigarettes, Other manufactured tobacco and substitutes, Products containing tobacco or reconstituted tobacco for inhalation without combustion, Products containing tobacco or nicotine substitutes for inhalation without combustion
• Transportation Sector – Motor cars and vehicles for transport of persons, Hybrid vehicles with engine capacity exceeding 1200cc or length exceeding 4000mm, Diesel-hybrid vehicles with engine capacity exceeding 1500cc or length exceeding 4000mm, Aircraft (for example, helicopters, aeroplanes), for personal use, Yacht and other vessels for pleasure or sports
• Items such as revolvers, pistol, smoking pipes and cigar holder

• Coal, lignite, and peat

• Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani), Other than natural menthol
• Paper Sector – Chemical wood pulp (dissolving grades), Uncoated paper and paperboard for writing/printing, Uncoated kraft paper, greaseproof papers, and glassine papers, Composite paper and paperboard
• Miscellaneous Items – Such as bio diesel, other than natural menthol goods, etc

• Textiles and Clothing accessories of sale value not exceeding Rs. 2,500 per piece are taxable at 5% GST.
• Textiles and Clothing accessories of sale value exceeding Rs. 2,500 per piece are taxable at 18% GST.