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Live bovine animals
Live swine
Live sheep and goats
Live poultry
Other live animals
Live animals - Pure line stock
Meat of bovine animals, fresh or chilled
Meat of bovine animals, frozen
Meat of swine, fresh, chilled or frozen
Meat of sheep or goats, fresh, chilled or frozen
Meat of horses, asses, mules
Edible offal of bovine animals, swine, sheep, goats
Meat and edible offal of poultry
Other meat and edible meat offal
Pig fat and poultry fat
Meat and edible meat offal, salted, dried or smoked
Live fish
Fish, fresh or chilled
Crustaceans, live, fresh or chilled
Molluscs, live, fresh or chilled
Aquatic invertebrates, live, fresh or chilled
Milk and cream, not concentrated
Curd, Lassi, Buttermilk
Paneer
Birds eggs in shell, fresh
Natural honey
Potatoes, fresh or chilled
Tomatoes, fresh or chilled
Onions, shallots, garlic, leeks
Cabbages, cauliflowers, kohlrabi, kale
Lettuce and chicory
Carrots, turnips, beetroot, radishes
Cucumbers and gherkins
Leguminous vegetables
Other vegetables, fresh or chilled
Vegetables, frozen
Manioc, arrowroot, sweet potatoes
Coconuts, Brazil nuts, cashew nuts
Bananas, including plantains
Dates, figs, pineapples, avocados, guavas, mangoes
Citrus fruit, fresh
Grapes, fresh
Melons and papaws, fresh
Apples, pears and quinces, fresh
Apricots, cherries, peaches, plums, fresh
Other fresh fruits
Wheat and meslin
Rye
Barley
Oats
Rate Distribution
80 items
92 items
35 items
94 items
10 items
8 items
Data compiled from CBIC Notifications and GST Council decisions.
Last updated: January 2026 (Post GST 2.0 Reform - Sept 22, 2025)