Fresh fruits, vegetables, milk, eggs, unprocessed food, books, newspapers
Packaged food, coffee/tea, kerosene, medicines, railways, transport
Frozen food, fruit juices, butter, smartphones (some), textiles
Shampoo, toothpaste, soap, restaurants, most services, electronics
Cars, motorcycles, AC units, tobacco, cement, betting/gambling
Special rates for specific HSN/SAC codes not in standard slabs