Under Group 1, the supply of the following general items except for those specified later are included:

• Human consumable food
• Feeds for animals
• Propagation tools for plants from item 1 or 2
• Live animals commonly consumed or those producing food for human consumption.

There are certain items which are exempted, such as:

• Ice-based products, focused on prepared mixes & powders.
• Confectionery excluding some cakes and biscuits
• Specifically taxed alcoholic beverages and their preparations
• Other drinks with their preparation products

In the general items, some specific items which override these exemptions are:

• Frozen unsuitable for instant consumption yoghurt
• Drained cherries
• Candied peels
• Tea and other similar products
• Cocoa, coffee and chicory etc
• Milk and its products
• Preparations and extracts of meat, yeast or egg.

Please note, the term "Food" here also means drink, and "Animal" also refers to birds, fish, crustacean and mollusc.

Also, a hot food implies one or some of its parts are hot when it is provided to the customer.

In Group 2, sewerage services and water include services related to the treatment of water or sewage, and the supply of water for use except in few cases.

Group 3 talks about books such as booklets, newspapers, children's picture, music, maps, brochures and cases or covers for these items and so on. It also covers these publications even when supplied electronically.

Group 4 covers talking books for blind and disabled people, and wireless sets for blind people.