1. Live Animals
2. Meat and Edible Meat Offal
3. Fish
4. Eggs
5. Animal origin products
6. Plants
7. Edible vegetable
8. Edible Fruit
9. Tea
10. Cereals for GST documents
11. Milling industry products
12. Medicinal plants
13. Resins
14. Vegetable products
15. Fats of animal and vegetables
16. Preparations of meat
17. Sugar
18. Cocoa and Cocoa Preparations
19. Preparations of Flour
20. Preparations of vegetables
21. Essences
22. Vinegar
23. Animal fodder preparations
24. Tobacco and products
25. Salt
26. Slag
27. Mineral Waxes
28. Inorganic chemicals
29. Organic chemicals
30. Pharmaceutical Products
31. Fertilisers for GST
32. Paints
33. Cosmetics
34. Soap
35. Modified starches
36. Matches
37. Photographic goods
38. Woods tar oils
39. Plastics and articles
40. Rubber and Rubber articles
41. Leather
42. Articles of leather
43.	Fur skins and articles of fur
44. Wood
45. Cork and articles of cork
46. Straw manufactures
47. Wood pulp
48. Paper
49. Printed books
50. Silk
51. Wool
52. Cotton
53. Paper yarn
54. Man made textile materials
55. Man made staple fibres
56. Special yarns
57. Carpets and other textile floor coverings
58. Special woven fabrics
59. Coated
60. Knitted fabrics and crocheted fabrics
61. Artcles of apparel and clothing accessories
62. Articles of not knitted or crocheted apparel and clothing
63. Made-up textile aricles
64. Footwear
65. Headgear and headgear parts
66. Umbrella
67. Prepared feathers and article made of feathers
68. Mica
69. Ceramic products
70. Glass and Glassware
71. Pearls 
72. Steel and Iron
73. Steel articles and Iron articles
74. Copper and Copper articles
75. Nickel and Nickel articles
76. Aluminium and Aluminium Articles
77. Reserved for the future purpose 
78. Lead and Lead articles
79. Zinc and Zinc articles
80. Tin and Tin articles
81. GST for base metals
82. Spoons
83. Padlocks
84. Machinery
85. Electrical machinery
86. Rolling stock parts
87. Vehicles other than railway
88. Spacecraft and parts
89. Boats
90. Photographic
91. Watches
92. Musical instruments
93. Parts of arms and ammunition
94. Bedding
95. Toys
96. Carving materials
97. Art work
98. Laboratory chemicals etc
99. Used car