List of all Goods Covered under GST 5% Rate list, GST 5% Items List, GST 5% Rate List 2022. Check list of all items under GST Rate 5%. Check list of all goods covered under 5% Rate. GST Rate Schedule for Goods updated till 1 January 2022. 5% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2022, GST Items taxable under 5% GST Rate.

In this article we provide Item wise Item list of all goods covers in 5% Tax Rate under GST Regime. You may also download GST Rate list 2022 in PDF Format. here we provide GST 0% Rate items list. Now check List of all Goods Covered under GST 5% Rate list, GST 5% Items List from below…

List of all Goods Covered under GST 5% Rate list

HSNGoodsGST Rate
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled], and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5
0303
0304
0305
0306
0307
0308
0309
All goods [other than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5
0401Ultra High Temperature (UHT) milk5
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]5
0403Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa5
0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included5
0406Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
0408Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5
0409Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
0410Insects and other edible products of animal origin, not elsewhere specified or included5
0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.5
0504All goods [other than fresh or chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE.
5
0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers5
0507 [Except 050790]Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.5
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.5
0510Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.5
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.5
07Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower5
0713Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]5
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
5
0801Cashew nuts, whether or not shelled or peeled, desiccated coconuts5
0802Dried areca nuts, whether or not shelled or peeled5
0802, 0813Dried chestnuts (singhada), whether or not shelled or peeled5
0802Walnuts, whether or not shelled.5
08Dried makhana, whether or not shelled or peeled,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
5
0804Mangoes sliced, dried.5
0806Grapes, dried, and raisins5
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter5
0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption5
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions5
0901Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted.5
0902Tea, whether or not flavoured other than unprocessed green leaves of tea.5
0903Maté5
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta5
0905Vanilla5
0906Cinnamon and cinnamon-tree flowers5
0907Cloves (whole fruit, cloves and stems)5
0908Nutmeg, mace and cardamoms5
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality.5
0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices5
10All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.5
1001Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.5
1002Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1003Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1004Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1005Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1006Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1007Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1101Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]5
1105Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5
1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name5
713Guar gum refined split5
1109 00 00Wheat gluten, whether or not dried5
12All goods other than of seed quality5
1201Soya beans, whether or not broken other than of seed quality.5
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality.5
1203Copra5
1204Linseed, whether or not brokenother than of seed quality.5
1205Rape or colza seeds, whether or not brokenother than of seed quality.5
1206Sunflower seeds, whether or not brokenother than of seed quality5
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality5
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard5
1209Tamarind seeds meant for any use other than sowing”;5
1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin5
1211Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered5
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included5
1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]5
1301Compounded asafoetida commonly known as heeng5
13Tamarind kernel powder5
1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]5
1404 or 3305Mehendi paste in cones5
1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified5
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.5
1509Olive oil and its fractions, whether or not refined, but not chemically modified.5
1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15095
1511Palm oil and its fractions, whether or not refined, but not chemically modified.5
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.5
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.5
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.5
1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.5
1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.5
1517Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 15165
1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15165
1701Beet sugar, cane sugar5
1702 or 1704Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa5
1801Cocoa beans whole or broken, raw or roasted5
1802Cocoa shells, husks, skins and other cocoa waste5
1803Cocoa paste whether or not de-fatted5
1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker’s wares5
1902Seviyan (vermicelli)5
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)5
1905Pizza bread5
1905 or 2106Khakhra, plain chapatti or roti5
1905 40 00Rusks, toasted bread and similar toasted products5
2106Roasted Gram ,idli/dosa batter, chutney powder5
2106 90Sweetmeats5
2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE5
2201 90 10Ice and snow5
2207Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)5
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves5
2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake5
2302Rice bran (other than de-oiled rice bran)5
2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets5
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil5
2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake5
2307Wine lees; argol5
2401Tobacco leaves5
2502Unroasted iron pyrites.5
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur5
2504Natural graphite.5
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.5
2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2507Kaolin and other kaolinic clays, whether or not calcined.5
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.5
2509Chalk.5
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.5
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.5
2512Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.5
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.5
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2515
(Except
2515 12 10,
2515 12 20,
2515 12 90) or
6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and
travertine], other than mirror polished stone which is ready to use
5
2515 11 00Marble and travertine, crude or roughly trimmed5
2516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2516 11 00Granite crude or roughly trimmed5
2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.5
2518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered5
2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.5
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.5
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.5
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.5
2524Asbestos5
2525Mica, including splitting; mica waste.5
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.5
2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)5
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.5
2530Mineral substances not elsewhere specified or included.5
2611Tungsten ores and concentrates.5
2612Uranium or thorium ores and concentrates.5
2613Molybdenum ores and concentrates.5
2614Titanium ores and concentrates.5
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.5
2616Precious metal ores and concentrates.5
2617Other ores and concentrates5
2618Granulated slag (slag sand) from the manufacture of iron or steel 5
2621Fly Ash5
27Bio-gas5
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal5
2702Lignite, whether or not agglomerated, excluding jet5
2703Peat (including peat litter), whether or not agglomerated5
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon5
2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons5
2706Tar distilled from coal, from lignite or from peat5
2710(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO)5
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.5
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers5
28Thorium oxalate5
28Enriched KBF4 (enriched potassium fluroborate)5
28Enriched elemental boron5
28Nuclear fuel5
2805 11Nuclear grade sodium5
2809Fertilizer grade phosphoric acid5
2845Heavy water and other nuclear fuels5
2853Compressed air5
30Insulin5
3002, 3006Animal or Human Blood Vaccines5
30Diagnostic kits for detection of all types of hepatitis5
30Desferrioxamine injection or deferiprone5
30Cyclosporin5
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name5
30Oral re-hydration salts5
30 or any ChapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule5
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule5
30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia5
3101All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name5
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers5
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers5
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers5
3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers5
32Wattle extract, quebracho extract, chestnut extract5
3202Enzymatic preparations for pre-tanning5
3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambhrani5
3402Sulphonated castor oil, fish oil or sperm oil5
3816Dolomite ramming mix5
3826Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel5
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip5
4004 00 00Waste, parings or scrap of rubber (other than hard rubber)5
4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft5
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws5
4016Erasers5
4017Waste or scrap of hard rubber5
4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split5
4102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split5
4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared5
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared5
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared5
4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41145
4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41145
4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41145
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather5
4115Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour5
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms5
4501Natural cork, raw or simply prepared5
4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ***5
4707Recovered waste or scrap of paper or paperboard5
4801Newsprint, in rolls or sheets5
4823Kites, Paper mache articles5
4901Brochures, leaflets and similar printed matter, whether or not in single sheets5
5004 to 5006Silk yarn5
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool5
5105Wool and fine or coarse animal hair, carded or combed5
5106 to 5110Yarn of wool or of animal hair5
5201 to 5203Cotton and Cotton waste5
5204Cotton sewing thread, whether or not put up for retail sale5
5205 to 5207Cotton yarn [other than khadi yarn]5
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)5
5303All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)5
5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir  pith compost put up in unit container and bearing a brand name5
5605 0010Real zari thread (gold) and silver thread, combined with textile thread5
5609Products of coir5
5702, 5703, 5705Coir mats, matting, floor
covering and handloom durries
5
6602 00 00Walking-sticks including seat sticks5
6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks5
6901 00 10Bricks of fossil meals or similar siliceous earths5
6904 10 00Building bricks5
6905 10 00Earthen or roofing tiles5
7001Cullet or other waste or scrap of glass5
7018Glass beads.5
84Pawan Chakki that is Air Based Atta Chakki5
8407 10 00, 8411Aircraft engines5
8413, 8413 91Hand pumps and parts thereof5
8419 12Solar water heater and system5
8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof5
8504Charger or charging station for Electrically operated vehicles5
8509Wet grinder consisting of stone as grinder5
84 or 85E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
5
87Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.
5
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled5
8714 20Parts and accessories of carriage for disabled persons5
88 or Any other chapterScientific    and    technical    instruments,    apparatus, equipment,  accessories,  parts,  components,  spares, tools,   mock   ups   and   modules,   raw   material   and consumables    required    for    launch    vehicles    and satellites and payloads5
8802 or 8806Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use”5
8807Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)5
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods5
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products5
8904Tugs and pusher craft5
8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms5
8906Other vessels, including warships and lifeboats other than rowing boats5
8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)5
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89075
90Coronary stents and coronary stent systems for use with cardiac catheters5
90 or any other ChapterArtificial kidney5
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney5
90 or any other ChapterParts of the following goods, namely:-
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
5
90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule5
9404Cotton quilts of sale value not exceeding Rs. 1000 per piece5
9401 10 00Aircraft seats5
9405Kerosene pressure lantern5
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles5
9503Toy balloons made of natural rubber latex5
9507Fishing hooks5
9601Worked corals other than articles of coral5
9603 [other than 9603 10 00]Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]5
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49075
9705Numismatic coins5
9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.5
4601 and 4602Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]5
4823Articles made of paper mache5
5607, 5609Coir articles5
5609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps5
57Handmade carpets and other handmade textile floor coverings (including namda/gabba)5
5804 30 00Handmade lace5
5805Hand-woven tapestries5
5808 10Hand-made braids and ornamental trimming in the piece5
5810Hand embroidered articles5
6117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece5
7018 10Bangles, beads and small ware5
7018 10Bangles, beads and small ware5
Any ChapterRosaries, prayer beads or Hawan samagri5
Any ChapterBiomass briquettes or solid bio fuel pellets5

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Latest Comments

  1. We are supplying LED display unit to ISRO (Govt of India). As per HSN/SAC code we charge GST @ 18%. Whereas ISRO is referring notiification 45/2017-Central Tax dated 14.11.2017 and request us to charge 5% instead of 18%. How to charge two different tax rates for a single HSN/SAC Code??
    Kindly advise

    Reply
  2. Limestone jo kota division mai nikita h uss pr kya gst rate h jab wo 3se 4 inch ki motai se nikal kar factory mai swing krwa kr 3/4 to 1.25 inch ki motai mai sell kiya jaaye please give answer

    Reply
  3. I am the manufacturer and supplier of man made knitted jute bags, non-woven fabrics bags (PP spun bond non-woven fabric) to the traders (shop keepers) and also non-woven fabrics bags which is being used for specifically at the wedding ceremony (marriage functions) i.e. for the purpose of religious one (bags carrying coconut, banana and vetrilai along with supari). We would like to know the GST rates for the above items used for commercial as well as religious purpose respectively. Please clarify.

    Reply
  4. Please inform exact GST rates & HSN code and Chapter for
    (1) All kinds of Travel goods (e.g. Travel Bags, Shoulder Bags, Conference Folders, Back Packs, School Bags, Pouches, Ladies Hand Bag and Purses, Laptop Bags and Sacks, Shopping Bags, under chapter 42)

    Reply
  5. Can the Hotel Industry take Input Credit on its Imports – Furniture, Kitchen Equipment, Air Conditioner (under EPCG Scheme & without EPCG Scheme)?

    Reply
  6. Job work — machinery Like Gear Cutting , Pulley cutting , Chain etc this type of machine Labour work – Give Me HSN Code

    Reply
  7. what is rate for following item 1.wet grinder for domestic purpose 2.coir matters 3 foam matters 4 steel cupboard 5 pvc chair 6 stabulizer7glass ware item 8.ceramic item

    Reply
  8. Ours is a non woven manufacturing unit (pp) , and now my question is that our product is comes under which slab rate of GST (tax) ( if we are sold non woven cloth only what is Gst,or make bags and sold what is gst rate) and HSN Code (turnover below 5 crs) and finally for GST 5% rate of goods (SGST & CGST) should charge as usual (SGST5% + CGST5%) or how please explain me

    Reply
  9. WHAT ARE THE GST RATES AND HSN CODES FOR THE FOLLOWING:
    CASHEWNUTS
    CASHEW KERNELS
    CASHEW SHELL
    CASHEW CAKE
    CNSL
    CASHEW HUSK

    Reply
  10. Please spoecify the GST on Paper Waste & Gatta waste items like old Gatta petti & used gatta cones/bamboo.

    Reply
  11. Can you please help me find the rate of tax for lab Instruments ,demonstration trainers which are selling educational institutions like Govt universities, private engineering college, polytechnic,school etc.

    Reply
    • Hello,
      I think the rate will contiinue to be 5 %.
      People from bengal are saying it to be 5% only.
      We are suppliers of mustard cake but nothing sure hasn’t come yet so as to make it certain. So sales are at halt. Throwing more light on it will help.
      Kindly leave a mail on [email protected]

      Reply
  12. am doing online ecom selling. Can i do VAT registration now and migrate to GST? do we hve time? what is the process for new GSTIN?

    Reply
  13. I have already migrated my Existing VAT+C.Excise to GST. But it needs to add some more HSN codes to the form-how can I do this ? Is this by Editing the same ?

    Reply
  14. Please inform exact GST rates & HSN code and Chapter for
    (1) All kinds of Travel goods (e.g. Travel Bags, Shoulder Bags, Conference Folders, Back Packs, School Bags, Pouches, Ladies Hand Bag and Purses, Laptop Bags and Sacks, Shopping Bags, under chapter 42)
    (2) Coconut Water Powder mix.
    (3) Plastic Bags, Rolls, Sheets, Cover (all types of packing materials used for)

    Reply
  15. Sona papri and sweets or driy sweet mithai tax rate in gst small manufacturer of food soan papri ladoo etc.tax rate in gst kindly tal me

    Reply

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