Diff between Exempted goods & O rate

Some of zero rated goods..

• Basic Food Items: Many staples like bread, milk, eggs, and fruits and vegetables.
• Children’s Clothing and Footwear: Items designed for children, often up to a certain age.
• Books and Printed Materials: Certain educational books, newspapers, and magazines.
• Medical Supplies: Items like prescripttion medications and some medical equipment.
• Certain Agricultural Products: Seeds, fertilizers, and specific farm-related items.
• Public Transport: Tickets for public transportation, including buses and trains.
• Exports: Goods sold to customers outside the country.
• Certain Services: Services related to health care and education may also be zero-rated.

Exempted Goods

1. Agricultural Products

   • Fresh fruits and vegetables

   • Cereals and pulses

   • Milk and dairy products

   • Meat and fish

2. Services Related to Agriculture

   • Services by farmers in relation to agriculture

3. Educational Services

   • Services provided by educational institutions

   • Vocational training services

4. Healthcare Services

   • Services provided by hospitals and healthcare facilities

   • Medicines and medical equipment (in some cases)

5. Public Services

   • Services provided by the government (like municipal services)

6. Handicrafts

   • Hand-made goods and local artisans' products

7. Certain Food Items

   • Unbranded food items

Exempted Services

1. Health and Medical Services

   • Services provided by health care professionals and hospitals

2. Educational Services

   • Services provided by recognized educational institutions

3. Religious Services

   • Services provided by places of worship

4. Transport Services

   • Services provided by public transport, like buses and trains (in some cases)

5. Charitable Activities

   • Services by charities and non-profit organizations

6. Government Services

   • Services rendered by the government to the public, typically not involving a fee.