List of goods with reduced tax liability under GST regime in comparison to present combined Indirect Tax rates The new indirect tax regime in the country is to come into effect from 01.07.2017, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State governments after the approval from the GST Council. In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, Entry Tax, etc.] by the Centre and States.  A list of such supplies, where the GST incidence is lower than the present combined indirect tax rates are reflected as under: S.No  Chapter / Heading   Sub-heading / Tariff item Description of goods 1 4 Milk powder 2 4 Curd, Lassi, Butter milk put up in unit container 3 4 Unbranded Natural Honey 4 401 Ultra High Temperature (UHT) Milk 5 405 Dairy spreads 6 406 Cheese 7 801 Cashew nut 8 806 Raisin 9 9 Spices 10 9 Tea 11 10 Wheat 12 10 Rice 13 11 Flour 14 15 Soyabean oil 15 15 Groundnut oil 16 15 Palm oil 17 15 Sunflower oil 18 15 Coconut oil 19 15 Mustard Oil 20 15 Sunflower oil 21 15 Other vegetable edible oils 22 17 Sugar 23 1702 Palmyra jaggery 24 1704 Sugar confectionery 25 1902 Pasta, spaghetti, macaroni, noodles 26 20 Fruit and vegetable items and other food products 27 2001, 2004 Pickle, Murabba, Chutney 28 21 Sweetmeats 29 2103 Ketchup & Sauces 30 2103 30 00 Mustard Sauce 31 2103 90 90 Toppings, spreads and sauces 32 2106 Instant Food Mixes 33 2106 Other pulses bari (mungodi) 34 22 Mineral water 35 2201 90 10 Ice and snow 36 25 Cement 37 27 Coal 38 27 Kerosene PDS 39 27 LPG Domestic 40 30 Insulin 41 33 Agarbatti 42 33 Tooth powder 43 33 Hair oil 44 33 Toothpaste 45 3304 20 00 Kajal [other than kajal pencil sticks] 46 34 Soap 47 37 X ray films for medical use 48 3822 Diagnostic kits and reagents 49 3926 90 99 Plastic Tarpaulin 50 4202 School Bag 51 4820 Exercise books and note books 52 4823 Kites 53 4903 Childrens' picture, drawing or colouring books 54 50 Silk fabrics 55 51 Woollen fabrics 56 52 Cotton fabrics not containing any other textile material 57 53 Other Vegetable yarn fabrics 58 54, 55 Manmade filament/fibre fabrics 59 61, 62, 63 Readymade garments and made up articles of textiles of sale value not exceeding Rs. 1000 per piece 60 61, 62, 63 Readymade garments and made up articles of textiles  of sale value exceeding Rs. 1000 per piece 61 64 Footwear of RSP upto Rs. 500 per pair 62 64 Other footwear 63 65 Helmet 64 65 Headgear and parts thereof 65 68 Fly ash bricks and fly ash blocks 66 701510 Glasses for corrective spectacles and flint buttons 67 73 LPG Stove 68 76 Aluminium foils 69 8215 Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs 70 84 Fixed Speed Diesel Engines of power not exceeding 15HP 71 4011 Tractor rear tyres and tractor rear tyre tubes 72 8423 & 9016 Weighing Machinery [other than electric and electronic] 73 8443 Printers [other than multifunction printers] 74 8521 Recorder 75 8525 CCTV 76 8452 Sewing Machine 77 8472 Staplers 78 8703 Car for Physically handicapped person 79 8715 Baby carriages 80 900140, 900150 Spectacles Lenses 81 9002 Intraocular lens 82 9004 Spectacles, corrective 83 91 Braille Watches 84 94 Medical furniture 85 94 LED 86 94 Kerosene pressure lantern 87 9403 Bamboo furniture 88 9506 Sports goods other than articles and equipments for general physical exercise 89 96031000 Phul-jahroo