| 0201 | Meat of bovine animals, fresh or chilled
Fresh or chilled meat sold loose is generally nil-rated; frozen or pre-packaged and labelled meat can be 5% — check the notification | Varies — check |
| 0207 | Chicken and poultry meat, fresh, chilled or frozen
Fresh or chilled loose poultry is generally nil-rated; frozen or pre-packaged and labelled can be 5% — check | Varies — check |
| 03 | Fish and seafood
Fresh or chilled fish is generally nil-rated; frozen, dried or pre-packaged fish can be 5% — check the exact line | Varies — check |
| 0401 | Milk and cream, not concentrated (fresh, pasteurised, UHT milk)
Nil-rated (Notification 10/2025). UHT milk moved to nil on 22 Sep 2025 | 0% (nil) |
| 0402 | Milk powder, condensed milk, milk and cream concentrated or sweetened | 5% |
| 0405 | Butter, ghee and other fats derived from milk
Ghee and butter moved from 12% to 5% on 22 Sep 2025 | 5% |
| 0406 | Paneer and chena
Paneer and chena only (nil-rated from 22 Sep 2025). Other cheese under 0406 is 5% | 0% (nil) |
| 0407 | Birds' eggs in shell, fresh, preserved or cooked
Nil-rated | 0% (nil) |
| 0409 | Natural honey
Rate depends on packing and description — check the notification before billing | Varies — check |
| 0701 | Potatoes, fresh or chilled
Nil-rated when fresh or chilled | 0% (nil) |
| 0703 | Onions, shallots, garlic, leeks, fresh or chilled
Nil-rated when fresh or chilled | 0% (nil) |
| 0713 | Dried pulses — dal, chana, rajma, moong, urad, masoor
Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 0801 32 | Cashew nuts, shelled (kaju) | 5% |
| 0802 | Almonds, walnuts, pistachios, hazelnuts and other nuts, dried
Dried nuts. Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 0902 | Tea, whether or not flavoured
Unprocessed green tea leaves are nil-rated | 5% |
| 0901 21 | Roasted coffee, not decaffeinated (beans or powder)
Raw (not roasted) coffee beans are nil-rated | 5% |
| 0904 | Pepper and dried chillies, crushed or ground | 5% |
| 0909 | Seeds of cumin, coriander, fennel, anise | 5% |
| 0910 | Ginger, turmeric, saffron, curry leaves and other spices
Fresh ginger and fresh turmeric are nil-rated; dried or powdered spices are 5% — check | Varies — check |
| 1006 | Rice
Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1001 | Wheat
Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1101 | Wheat flour (atta, maida)
Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1106 | Flour of dried pulses (besan)
Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1507 | Soya bean oil | 5% |
| 1508 | Groundnut oil | 5% |
| 1512 | Sunflower, safflower and cotton-seed oil | 5% |
| 1513 | Coconut oil (edible) | 5% |
| 1514 | Rapeseed, colza and mustard oil | 5% |
| 1515 | Other vegetable oils (sesame / gingelly, rice bran, linseed) | 5% |
| 1701 99 | Sugar (refined), sugar cubes | 5% |
| 1701 91 | Sugar, flavoured or coloured | 5% |
| 1701 | Jaggery (gur), khandsari
Rate depends on form and packing — check the notification | Varies — check |
| 1901 10 | Infant food preparations (put up for retail sale) | 5% |
| 1902 | Pasta, noodles, vermicelli, couscous
Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 1904 | Corn flakes, muesli, puffed rice, flattened rice (poha)
Corn flakes and similar breakfast cereals are 5%; puffed rice (muri) and flattened rice (poha) are nil-rated — check the product | Varies — check |
| 1905 31 | Sweet biscuits and cookies
Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 2001 | Pickles — vegetables and fruit preserved in vinegar | 5% |
| 2007 | Jams, fruit jellies, marmalades | 5% |
| 2103 | Sauces, ketchup, mixed condiments and seasonings | 5% |
| 2104 | Soups and broths | 5% |
| 2201 90 | Drinking water (packaged)
Packaged drinking water in sealed containers is taxed; water not in sealed containers is nil-rated — check | Varies — check |
| 2501 | Salt (common salt, rock salt)
Nil-rated | 0% (nil) |