5% GST Goods. Items with 5 Percent GST

 

 

List of Goods with 5% Goods and Services Tax Rate are listed below. This is the original list published at the beginning. Late GST council has included more items in 5% list which are shown separately in other list of particular dates.

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

303

 

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

 

2.5%

 

2.5%

 

5%

 

304

 

Fish fillets and other fish meat (whether or not minced), frozen

 

2.5%

 

2.5%

 

5%

 

305

 

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

 

2.5%

 

2.5%

 

5%

 

306

 

Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

 

2.5%

 

2.5%

 

5%

 

307

 

Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption

 

2.5%

 

2.5%

 

5%

 

308

 

Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

 

2.5%

 

2.5%

 

5%

 

401

 

Ultra High Temperature (UHT) milk

 

2.5%

 

2.5%

 

5%

 

402

 

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

 

2.5%

 

2.5%

 

5%

 

403

 

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

 

2.5%

 

2.5%

 

5%

 

404

 

Whey, 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 included

 

2.5%

 

2.5%

 

5%

 

406

 

Chena or paneer put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

408

 

Birds' 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.

 

2.5%

 

2.5%

 

5%

 

409

 

Natural honey, put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

410

 

Edible products of animal origin, not elsewhere specified or included

 

2.5%

 

2.5%

 

5%

 

502

 

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

 

2.5%

 

2.5%

 

5%

 

504

 

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

 

2.5%

 

2.5%

 

5%

 

505

 

Skins 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 feathers

 

2.5%

 

2.5%

 

5%

 

507

[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.

 

2.5%

 

2.5%

 

5%

 

508

 

Coral 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.

 

2.5%

 

2.5%

 

5%

 

510

 

Ambergris, 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.

 

2.5%

 

2.5%

 

5%

 

511

 

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

 

2.5%

 

2.5%

 

5%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

7

 

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

 

2.5%

 

2.5%

 

5%

 

710

 

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

 

2.5%

 

2.5%

 

5%

 

711

 

Vegetables 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 consumption

 

2.5%

 

2.5%

 

5%

 

713

 

Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]

 

2.5%

 

2.5%

 

5%

 

714

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets

 

2.5%

 

2.5%

 

5%

 

801

 

Cashew nuts, whether or not shelled or peeled

 

2.5%

 

2.5%

 

5%

 

802

 

Dried areca nuts, whether or not shelled or peeled

 

2.5%

 

2.5%

 

5%

 

802

 

Dried chestnuts (singhada), whether or not shelled or peeled

 

2.5%

 

2.5%

 

5%

 

8

 

Dried makhana, whether or not shelled or peeled

 

2.5%

 

2.5%

 

5%

 

806

 

Grapes, dried, and raisins

 

2.5%

 

2.5%

 

5%

 

811

 

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

 

2.5%

 

2.5%

 

5%

 

812

 

Fruit 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 consumption

 

2.5%

 

2.5%

 

5%

 

814

 

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

 

2.5%

 

2.5%

 

5%

 

901

 

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

 

2.5%

 

2.5%

 

5%

 

902

 

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

 

2.5%

 

2.5%

 

5%

 

903

 

Mate

 

2.5%

 

2.5%

 

5%

 

904

 

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

 

2.5%

 

2.5%

 

5%

 

905

 

Vanilla

 

2.5%

 

2.5%

 

5%

 

906

 

Cinnamon and cinnamon-tree flowers

 

2.5%

 

2.5%

 

5%

 

907

 

Cloves (whole fruit, cloves and stems)

 

2.5%

 

2.5%

 

5%

 

908

 

Nutmeg, mace and cardamoms

 

2.5%

 

2.5%

 

5%

 

909

 

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]

 

2.5%

 

2.5%

 

5%

 

910 [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 spices

 

2.5%

 

2.5%

 

5%


 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

10

 

All goods i.e. cereals, put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1001

 

Wheat and meslin put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1002

 

Rye put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1003

 

Barley put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1004

 

Oats put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1005

 

Maize (corn) put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1006

 

Rice put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1007

 

Grain sorghum put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1008

 

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1101

 

Wheat or meslin flour put up in unit container and bearing a registered brand name.

 

2.5%

 

2.5%

 

5%

 

1102

 

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1103

 

Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1104

 

Cereal 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]

 

2.5%

 

2.5%

 

5%

 

1105

 

Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name

 

2.5%

 

2.5%

 

5%

 

1106

 

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], 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 name

 

2.5%

 

2.5%

 

5%

 

1106 10 10

 

 Guar meal

 

2.5%

 

2.5%

 

5%

 

1106 10 90

 

Guar gum refined split

 

2.5%

 

2.5%

 

5%

 

1109 00 00

 

Wheat gluten, whether or not dried

 

2.5%

 

2.5%

 

5%

 

12

 

All goods other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1201

 

Soya beans, whether or not broken other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1202

 

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1203

 

Copra other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1204

 

Linseed, whether or not broken other than of seed quality

 

2.5%

 

2.5%

 

5%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

1205

 

Rape or colza seeds, whether or not broken other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1206

 

Sunflower seeds, whether or not broken other than of seed quality

 

2.5%

 

2.5%

 

5%

 

1207

 

Other 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 quality

 

2.5%

 

2.5%

 

5%

 

1208

 

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

 

2.5%

 

2.5%

 

5%

 

1210

 

Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin

 

2.5%

 

2.5%

 

5%

 

1211

 

Plants 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 powdered

 

2.5%

 

2.5%

 

5%

 

1212

 

Locust 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 included

 

2.5%

 

2.5%

 

5%

 

1301

 

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]

 

2.5%

 

2.5%

 

5%

 

1301

 

Compounded asafoetida commonly known as heeng

 

2.5%

 

2.5%

 

5%

 

1401

 

Vegetable 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)

 

2.5%

 

2.5%

 

5%

 

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]

 

Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]

 

2.5%

 

2.5%

 

5%

 

1507

 

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

 

2.5%

 

2.5%

 

5%

 

1508

 

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1509

 

Olive oil and its fractions, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1510

 

Other 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

 

2.5%

 

2.5%

 

5%

 

1511

 

Palm oil and its fractions, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1512

 

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1513

 

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1514

 

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1515

 

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

 

2.5%

 

2.5%

 

5%

 

1516

 

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

 

2.5%

 

2.5%

 

5%

 

1517

 

Edible 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

 

2.5%

 

2.5%

 

5%

 

1518

 

Vegetable 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

 

2.5%

 

2.5%

 

5%

 

1701

 

Beet sugar, cane sugar, khandsari sugar

 

2.5%

 

2.5%

 

5%

 

1702

 

Palmyra sugar

 

2.5%

 

2.5%

 

5%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

1801

 

Cocoa beans whole or broken, raw or roasted

 

2.5%

 

2.5%

 

5%

 

1802

 

Cocoa shells, husks, skins and other cocoa waste

 

2.5%

 

2.5%

 

5%

 

1803

 

Cocoa paste whether or not de-fatted

 

2.5%

 

2.5%

 

5%

 

1901 20 00

 

Mixes and doughs for the preparation of bread, pastry and other baker's wares

 

2.5%

 

2.5%

 

5%

 

1902

 

Seviyan (vermicelli)

 

2.5%

 

2.5%

 

5%

 

1903

 

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

 

2.5%

 

2.5%

 

5%

 

1905

 

Pizza bread

 

2.5%

 

2.5%

 

5%

 

1905 40 00

 

Rusks, toasted bread and similar toasted products

 

2.5%

 

2.5%

 

5%

 

2106 90

 

Sweetmeats

 

2.5%

 

2.5%

 

5%

 

2201 90 10

 

Ice and snow

 

2.5%

 

2.5%

 

5%

 

2301

 

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

 

2.5%

 

2.5%

 

5%

 

2303

 

Residues 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 pellets

 

2.5%

 

2.5%

 

5%

 

2304

 

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

 

2.5%

 

2.5%

 

5%

 

2305

 

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

 

2.5%

 

2.5%

 

5%

 

2306

 

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

 

2.5%

 

2.5%

 

5%

 

2307

 

Wine lees; argol

 

2.5%

 

2.5%

 

5%

 

2401

 

Tobacco leaves

 

2.5%

 

2.5%

 

5%

 

2502

 

Unroasted iron pyrites

 

2.5%

 

2.5%

 

5%

 

2503

 

[except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil]

 

2.5%

 

2.5%

 

5%

 

2504

 

Natural graphite.

 

2.5%

 

2.5%

 

5%

 

2505

 

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

 

2.5%

 

2.5%

 

5%

 

2506

 

Quartz (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.

 

2.5%

 

2.5%

 

5%

 

2507

 

Kaolin and other kaolinic clays, whether or not calcined.

 

2.5%

 

2.5%

 

5%

 

2508

 

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

 

2.5%

 

2.5%

 

5%

 

2509

 

Chalk

 

2.5%

 

2.5%

 

5%

 

2510

 

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

 

2.5%

 

2.5%

 

5%

 

2511

 

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

 

2.5%

 

2.5%

 

5%

 

2512

 

Siliceous 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.

 

2.5%

 

2.5%

 

5%

 

2513

 

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

 

2.5%

 

2.5%

 

5%

 

2514

 

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

 

2.5%

 

2.5%

 

5%

 

2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]

 

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]

 

2.5%

 

2.5%

 

5%

 

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.

 

2.5%

 

2.5%

 

5%

 

2516 11 00

 

Granite crude or roughly trimmed

 

2.5%

 

2.5%

 

5%

 

2517

 

Pebbles, 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.

 

2.5%

 

2.5%

 

5%

 

2518

 

Dolomite, 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; dolomite ramming mix.

 

2.5%

 

2.5%

 

5%

 

2518 10

 

dolomite, Not calcined or sintered

 

2.5%

 

2.5%

 

5%

 

2519

 

Natural 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.

 

2.5%

 

2.5%

 

5%

 

2520

 

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

 

2.5%

 

2.5%

 

5%

 

2521

 

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

 

2.5%

 

2.5%

 

5%

 

2522

 

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

 

2.5%

 

2.5%

 

5%

 

2524

 

Asbestos

 

2.5%

 

2.5%

 

5%

 

2525

 

Mica, including splitting; mica waste.

 

2.5%

 

2.5%

 

5%

 

2526

 

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

 

2.5%

 

2.5%

 

5%

 

2528

 

Natural 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

 

2.5%

 

2.5%

 

5%

 

2529

 

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

 

2.5%

 

2.5%

 

5%

 

2530

 

Mineral substances not elsewhere specified or included.

 

2.5%

 

2.5%

 

5%

 

26 [other than 2619, 2620, 2621]

 

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]

 

2.5%

 

2.5%

 

5%

 

2601

 

Iron ores and concentrates, including roasted iron pyrites

 

2.5%

 

2.5%

 

5%

 

2602

 

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

 

2.5%

 

2.5%

 

5%

 

2603

 

Copper ores and concentrates.

 

2.5%

 

2.5%

 

5%

 

2604

 

Nickel ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2605

 

Cobalt ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2606

 

Aluminium ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2607

 

Lead ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2608

 

Zinc ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2609

 

Tin ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2610

 

Chromium ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2611

 

Tungsten ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2612

 

Uranium or thorium ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2613

 

Molybdenum ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2614

 

Titanium ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2615

 

Niobium, tantalum, vanadium or zirconium ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2616

 

Precious metal ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2617

 

Other ores and concentrates

 

2.5%

 

2.5%

 

5%

 

2618

 

Granulated slag (slag sand) from the manufacture of iron or steel

 

2.5%

 

2.5%

 

5%

 

27

 

Bio-gas

 

2.5%

 

2.5%

 

5%

 

2701

 

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

 

2.5%

 

2.5%

 

5%

 

2702

 

Lignite, whether or not agglomerated, excluding jet

 

2.5%

 

2.5%

 

5%

 

2703

 

Peat (including peat litter), whether or not agglomerated

 

2.5%

 

2.5%

 

5%

 

2704

 

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

 

2.5%

 

2.5%

 

5%

 

2705

 

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

 

2.5%

 

2.5%

 

5%

 

2706

 

Tar distilled from coal, from lignite or from peat

 

2.5%

 

2.5%

 

5%

 

2710

 

Kerosene PDS

 

2.5%

 

2.5%

 

5%

 

2711 12 00, 2711 13 00, 2710 19 00

 

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

 

2.5%

 

2.5%

 

5%

 

28

28

28

28

 

Thorium oxalate

Enriched KBF4 (enriched potassium fluroborate)

Enriched elemental boron

Nuclear fuel

 

2.5%

 

2.5%

 

5%

 

2805 11

 

Nuclear grade sodium

 

2.5%

 

2.5%

 

5%

 

2845

 

Heavy water and other nuclear fuels

 

2.5%

 

2.5%

 

5%

 

2853

 

Compressed air

 

2.5%

 

2.5%

 

5%

 

30

 

Insulin

 

2.5%

 

2.5%

 

5%

 

3002, 3006

 

Animal or Human Blood Vaccines

 

2.5%

 

2.5%

 

5%

 

30

 

Diagnostic kits for detection of all types of hepatitis

Desferrioxamine injection or deferiprone

Cyclosporin

Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

Oral re-hydration salts

or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule

Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule

 

2.5%

 

2.5%

 

5%

 

3101

 

All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name

 

2.5%

 

2.5%

 

5%

 

32

 

Wattle extract, quebracho extract, chestnut extract

 

2.5%

 

2.5%

 

5%

 

3202

 

Enzymatic preparations for pre-tanning

 

2.5%

 

2.5%

 

5%

 

3307 41 00

 

Agarbatti

 

2.5%

 

2.5%

 

5%

 

3402

 

Sulphonated castor oil, fish oil or sperm oil

 

2.5%

 

2.5%

 

5%

 

3605 00 10

 

Handmade safety matches
Explanation: For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -
(i)        frame filling;
(ii)     dipping of splints in the composition for match heads;
(iii)   filling of boxes with matches;
(iv)    pasting of labels on match boxes, veneers or cardboards;
(v)      packaging

 

2.5%

 

2.5%

 

5%

 

4001

 

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

 

2.5%

 

2.5%

 

5%

 

4016

 

Toy balloons made of natural rubber latex

 

2.5%

 

2.5%

 

5%

 

4011, 4013

 

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws

 

2.5%

 

2.5%

 

5%

 

4016

 

Erasers

 

2.5%

 

2.5%

 

5%

 

4101

 

Raw 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 dehaired or split

 

2.5%

 

2.5%

 

5%

 

4102

 

Raw 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 split

 

2.5%

 

2.5%

 

5%

 

4103

 

Other 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 split

 

2.5%

 

2.5%

 

5%

 

4104

 

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

 

2.5%

 

2.5%

 

5%

 

4105

 

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

 

2.5%

 

2.5%

 

5%

 

4106

 

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

 

2.5%

 

2.5%

 

5%

 

4401

 

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

 

2.5%

 

2.5%

 

5%

 

4801

 

Newsprint, in rolls or sheets

 

2.5%

 

2.5%

 

5%

 

4823

 

Kites

 

2.5%

 

2.5%

 

5%

 

4901

 

Brochures, leaflets and similar printed matter, whether or not in single sheets

 

2.5%

 

2.5%

 

5%

 

5004 to 5006

 

Silk yarn

 

2.5%

 

2.5%

 

5%

 

5007

 

Woven fabrics of silk or of silk waste

 

2.5%

 

2.5%

 

5%

 

5104

 

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

 

2.5%

 

2.5%

 

5%

 

5105

 

Wool and fine or coarse animal hair, carded or combed

 

2.5%

 

2.5%

 

5%

 

5106 to 5110

 

Yarn of wool or of animal hair

 

2.5%

 

2.5%

 

5%

 

5111 to 5113

 

Woven fabrics of wool or of animal hair

 

2.5%

 

2.5%

 

5%

 

5201 to 5203

 

Cotton and Cotton waste

 

2.5%

 

2.5%

 

5%

 

5204

 

Cotton sewing thread, whether or not put up for retail sale

 

2.5%

 

2.5%

 

5%

 

5205 to 5207

 

Cotton yarn [other than khadi yarn]

 

2.5%

 

2.5%

 

5%

 

5208 to 5212

 

Woven fabrics of cotton

 

2.5%

 

2.5%

 

5%

 

5301

 

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)

 

2.5%

 

2.5%

 

5%

 

5302

 

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

 

2.5%

 

2.5%

 

5%

 

5303

 

All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

 

2.5%

 

2.5%

 

5%

 

5305 to 5308

 

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn

 

2.5%

 

2.5%

 

5%

 

5309 to 5311

 

Woven fabrics of other vegetable textile fibres, paper yarn

 

2.5%

 

2.5%

 

5%

 

5407, 5408

 

Woven fabrics of manmade textile materials

 

2.5%

 

2.5%

 

5%

 

5512 to 5516

 

Woven fabrics of manmade staple fibres

 

2.5%

 

2.5%

 

5%

 

5705

 

Coir mats, matting and floor covering

 

2.5%

 

2.5%

 

5%

 

5809, 5810

 

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal

 

2.5%

 

2.5%

 

5%

 

60

 

Knitted or crocheted fabrics [All goods]

 

2.5%

 

2.5%

 

5%

 

61

 

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

 

2.5%

 

2.5%

 

5%

 

62

 

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

 

2.5%

 

2.5%

 

5%

 

63

 

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece

 

2.5%

 

2.5%

 

5%

 

64

 

Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.

 

2.5%

 

2.5%

 

5%

 

6901 00 10

 

Bricks of fossil meals or similar siliceous earths

 

2.5%

 

2.5%

 

5%

 

6904 10 00

 

Building bricks

 

2.5%

 

2.5%

 

5%

 

6905 10 00

 

Earthen or roofing tiles

 

2.5%

 

2.5%

 

5%

 

7018

 

Glass beads.

 

2.5%

 

2.5%

 

5%

 

84

 

Pawan Chakki that is Air Based Atta Chakki

 

2.5%

 

2.5%

 

5%

 

8413, 8413 91

 

Hand pumps and parts thereof

 

2.5%

 

2.5%

 

5%

 

8419 19

 

Solar water heater and system

 

2.5%

 

2.5%

 

5%

 

8437

 

Machines 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 thereof

 

2.5%

 

2.5%

 

5%

 

84 or 85

 

Following renewable energy devices & parts for their manufacture
(a)   Bio-gas plant
(b)   Solar power based devices
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste to energy plants / devices
(f)    Solar lantern / solar lamp
(g)   Ocean waves/tidal waves energy devices/plants

 

2.5%

 

2.5%

 

5%

 

8601

 

Rail locomotives powered from an external source of electricity or by electric accumulators

 

2.5%

 

2.5%

 

5%

 

8602

 

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

 

2.5%

 

2.5%

 

5%

 

8603

 

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

 

2.5%

 

2.5%

 

5%

 

8604

 

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)

 

2.5%

 

2.5%

 

5%

 

8605

 

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

 

2.5%

 

2.5%

 

5%

 

8606

 

Railway or tramway goods vans and wagons, not self-propelled

 

2.5%

 

2.5%

 

5%

 

8607

 

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

 

2.5%

 

2.5%

 

5%

 

8608

 

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

 

2.5%

 

2.5%

 

5%

 

8713

 

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

 

2.5%

 

2.5%

 

5%

 

8802

 

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.

 

2.5%

 

2.5%

 

5%

 

8803

 

Parts of goods of heading 8802

 

2.5%

 

2.5%

 

5%

 

8901

 

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

 

2.5%

 

2.5%

 

5%

 

8902

 

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

 

2.5%

 

2.5%

 

5%

 

8904

 

Tugs and pusher craft

 

2.5%

 

2.5%

 

5%

 

8905

 

Light-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 platforms

 

2.5%

 

2.5%

 

5%

 

8906

 

Other vessels, including warships and lifeboats other than rowing boats

 

2.5%

 

2.5%

 

5%

 

8907

 

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

 

2.5%

 

2.5%

 

5%

 

90

 

Coronary stents and coronary stent systems for use with cardiac catheters

or any other Chapter Artificial kidney

or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney

or any other Chapter Parts of the following goods, namely:-
(i)                 Crutches;
(ii)              Wheel chairs;
(iii)            Walking frames;
(iv)             Tricycles;
(v)               Braillers; and
(vi)             Artificial limbs

or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

 

2.5%

 

2.5%

 

5%

 

9405 50 31

 

Kerosene pressure lantern

 

2.5%

 

2.5%

 

5%

 

9405 91 00, 9405 92 00 or 9405 99 00

 

Parts of kerosene pressure lanterns including gas mantles

 

2.5%

 

2.5%

 

5%

 

9603 10 00

 

Broomsticks

 

2.5%

 

2.5%

 

5%

 

9704

 

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

 

2.5%

 

2.5%

 

5%

 

9705

 

Numismatic coins

 

2.5%

 

2.5%

 

5%

 

9804

 

Drugs 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.

 

2.5%

 

2.5%

 

5%

 

 

 

 

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