| 0% | Milk | Kajal |
| Eggs | Educations Services |
| Curd | Health Services |
| Lassi | Children’s Drawing & Colouring Books |
| Unpacked Foodgrains | Unbranded Atta |
| Unpacked Paneer | Unbranded Maida |
| Gur | Besan |
| Unbranded Natural Honey | Puja Samagri |
| Fresh Vegetables | Palmyra Jaggery |
| Salt | Phool Bhari Jhadoo |
| Silkworm laying cocoon | Raw Silk |
| cotton Used in Khadi Yarn | Jute Fibre Raw |
| Music Book | Vegetables cooked/uncooked via steamed, frozen or boiled (branded) |
| Human Blood & its Components | Vegetables provisionally preserved but unsuitable for immediate consumption |
| 5% | Sugar | Packed Paneer |
| Tea | Coal |
| Edible Oils | Raisin |
| Domestic LPG | Roasted Coffee Beans |
| PDS Kerosene | Skimmed Milk Powder |
| Cashew Nuts | Footwear (< Rs.500) |
| Milk Food for Babies | Apparels (< Rs.1000) |
| Fabric | Coir Mats, Matting & Floor Covering |
| Spices | Agarbatti |
| Coal | Mishti/Mithai (Indian Sweets) |
| Life-saving drugs | Coffee (except instant) |
| Natural cork | Fly ash blocks |
| Walking sticks | Marble rubble |
| 12% | Butter | Computers |
| Ghee | Processed food |
| Almonds | Mobiles |
| Fruit Juice | Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly |
| Packed Coconut Water | Umbrella |
| Agglomerated cork | Cork roughly squared or debugged |
| Articles of Natural cork | Movie Tickets < or = Rs 100 |
| Premium on Third party insurance on Vehicles | |
| 18% | Hair Oil | Capital goods |
| Toothpaste | Industrial Intermediaries |
| Soap | Ice-cream |
| Pasta | Toiletries |
| Corn Flakes | Computers |
| Soups | Printers |
| 28% | Small cars (+1% or 3% cess) | High-end motorcycles (+15% cess) |
| Consumer durables such as AC and fridge | Beedis are NOT included here |
| Power banksLuxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess) |
| Movie Tickets > Rs 100 | Video game consoles, equipments used for Billiards and Snooker and other sport related items of HSN code 950 |
| Retreated & used pneumatic Rubber Tyres | Colour Television Sets & monitors up to “32 Inches” |
| Digital & Video Camera recorders | Pulleys, transmission shafts, cranks and gear boxes under HSN 8483 |
| Tax rate on Air travel of pilgrims reduced* | |
