ZERO GST

Hulled cereal grains like barley, wheat, oat, rye, etc.
Bones and horn-cores unworked and waste of these products.
Palmyra jaggery
All types of salt
Dicalcium Phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 :2002
Kajal [other than kajal pencil sticks]
Picture books, colouring books or drawing books for children
Human hair – dressed, thinned, bleached or otherwise worked
Sanitary Napkins
Unit container-packed frozen branded vegetables (uncooked/steamed)
Vegetables preserved using various techniques including brine and other preservatives that are unsuitable for immediate human consumption.
Music Books/manuscripts

5% GST

Cashew nuts/cashew nuts in shell
Ice and snow
Bio gas
Insulin
Aggarbatti
Kites
Coir mats, matting and floor covering
Pawan Chakki that is Wind-based Atta Chakki
Postage or revenue stamps, stamp-postmarks, first-day covers, etc.
Numismatic coins
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability
Fly-ash blocks
Walking sticks
Natural cork
Marble rubble
Accessories/parts for carriages designed for differently-abled individuals

Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly
Ketchups, sauces and mustard sauce but excluding curry paste, mayonnaise and salad dressings, mixed condiments and mixed dressings
Bari made of pulses including mungodi
Menthol and menthol crystals, peppermint, fractionated/de-terpenated mentha oil, dementholised oil, Mentha piperita oil and spearmint oil
All diagnostic kits and reagents
Plastic beads
Exercise books and note books
Glasses for corrective spectacles and flint buttons
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
Fixed Speed Diesel Engines
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
Intraocular lens
Corrective spectacles
Playing cards, chess board, carom board and other board games, like ludo, etc.
Debagged/roughly squared cork
Items manufactured from natural cork
Agglomerated cork

Kajal pencil sticks
Dental wax
Plastic Tarpaulin
School satchels and bags other than of leather or composition leather; toilet cases, Hand bags and shopping bags of artificial plastic material,
cotton or jute; Handbags of other materials excluding wicker work or basket work
Headgear and parts thereof
Precast Concrete Pipes
Salt Glazed Stone Ware Pipes
Aluminium foil
All goods, including hooks and eyes
Rear Tractor tyres and rear tractor tyre tubes
Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle
Weighing Machinery other than electric or electronic weighing machinery
Printers other than multifunction printers
Ball bearing, Roller Bearings, Parts & related accessories
Transformers Industrial Electronics
Electrical Transformer
Static Converters (UPS)
CCTV including CCTV with video recorders
Set top Box for TV
Computer monitors not exceeding 17 inches
Electrical Filaments or discharge lamps
Winding Wires, Coaxial cables and Optical Fiber
Perforating or stapling machines (staplers), pencil sharpening machines
Baby carriages
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)
Bamboo furniture
Swimming pools and paddling pools
Televisions/Monitors (upto 32 inches)
Power banks powered by Lithium-ion batteries
Sports goods, games consoles and related items with HS code 9504
All items with HS code 8483 including gear boxes, transmission cranks and pulleys
Used or retreaded pneumatic rubber tires