FIR Online, download legal format. IPC, CPC, CrPC, IP, NI, CP Act

5% GST Goods. Items with 5 Percent GST

October 2020

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

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
2.5% 2.5% 5%

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%

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, 813

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

2.5%

2.5%

5%

0802 Walnuts, whether or not shelled.      

08

Dried 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.

2.5%

2.5%

5%

0804 Mangoes sliced, dried. 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%

5% GST Item Complete List

Open the below given pages to get complete list of 5% GST items

GST Heads
0202 to 903 head 12% GST Goods
1001 to 1702 head 12% GST Goods
1801 to 2605 head 12% GST Goods
2606 to 5212 head 12% GST Goods
5301 to 9804 head 12% GST Goods

Note: Please cross check the updated list from the GST website of Government Department. We have tried our level best to present the latest GST rates. We are not responsible for any loss due to error omission in the list.

 

 

 

Home    About Us     Privacy Policy     Disclaimer      Sitemap