One of the consequences of adopting a multiple rate GST system is that civil servants have had to think of every possible good and service, and then put it in one or the other slab. It would have required hard, meticulous work from our civil servants. But the lists that have been detailed out lovingly and advertised, also provide some inadvertent humour.
Today, all newspapers have carried a full page advertisement, describing in great detail the entire universe of goods etc that is exempt from. It contains all the usual suspects - food grains, vegetables, fruits, cereals and other food items, as well as things considered to be of national importance (the Indian National Flag) and things required for religious purposes (Puja Samagri etc).
It also contains all sorts of other items that make for interesting reading. A sampling..
0209: Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen (other than frozen and put in unit containers)
0306: Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, live, fresh or chilled (Presumably, cooked by any other method such as frying will attract some other rate)
0501: Human hair, unworked, whether or not washed or scoured; waste of human hair
0511: Semen including frozen semen
0308: Acquatic invertebrates other than crustaceans and molluscs, live, chilled or fresh
5001: Silkworm laying, cocoon
6703: Human hair, dressed, thinned, bleached or otherwise worked
And for those who are constantly talking about beef and the dangers of transporting it, while many states have strict laws on carrying beef, the GST actually has zero taxes on meat of bovine animals, fresh or chilled. That is under classification 0201..