Technical skills, such as pyramids, mounts, tosses and tumbling should be performed only on a spring / foam floor or
grass / turf, never performed on
hard (vinyl floors, concrete, asphalt), wet or uneven surfaces, and pyramids should not be more
than 2 people high and should only be performed with spotters.
Goods: - Products like biomass briquettes, e-waste, cullet or other scrap or waste of glass, real zari, paper scrap or waste,
hard rubber scrap or waste, scrap or parings, rubber waste, scrap or parings, plastic waste, homeopathy medicines, siddha, Unani, ayurvedic, branded namkeens, khakra and plain roti / chapatti, mangoes sliced dried, fibre and leaf and reed items including wallets, pouches and mats, prayer beads,
grass, hawan samagri, cotton quilts (not more
than Rs. 1000 per piece), duty credit scrips, oil cakes, paper mache products, saree fall, corduroy fabric, dhoop batti, roasted gram, dried tamarind, walnuts, branded food, first - day covers, stamp - post marks, revenue or postage stamps, kites, agarbatti, insulin, biogas, ice and snow, raisins, cashew nuts, cashew nuts in shell, lifeboats, stent, medicines, kerosene, coal, sabudana, rusk, pizza bread, spices, tea, coffee, frozen vegetables, branded paneer, skimmed milk powder, cream, footwear under Rs. 500, packaged food items, apparel under Rs. 1000 and fish fillets will all attract 5 % GST.