| Mother Dairy – Value-Added Dairy Products | UHT Milk (Tetra Pack) | 5% | 0% |
| Mother Dairy – Value-Added Dairy Products | Paneer | 5% | 0% |
| Mother Dairy – Value-Added Dairy Products | Ghee | 12% | 5% |
| Mother Dairy – Value-Added Dairy Products | Butter | 12% | 5% |
| Mother Dairy – Value-Added Dairy Products | Cheese | 12% | 5% |
| Mother Dairy – Value-Added Dairy Products | Milkshakes | 12% | 5% |
| Mother Dairy – Value-Added Dairy Products | Ice Creams | 18% | 5% |
| Safal – Value-Added Horticulture Products | Frozen Snacks | 12% | 5% |
| Safal – Value-Added Horticulture Products | Jam | 12% | 5% |
| Safal – Value-Added Horticulture Products | Pickles | 12% | 5% |
| Safal – Value-Added Horticulture Products | Packaged Coconut Water | 12% | 5% |
| Safal – Value-Added Horticulture Products | Tomato Puree | 12% | 5% |
