5% GST Items List. Goods with 5% GST from 22.09.2025

Check the updated list of goods now taxed at 5% GST effective from 22.09.2025. See which items have moved to 5% GST

Chapter /
Heading /
Sub-heading
/ Tariff item		 Description of Goods GST Fron GST to
01012100,
010129		 Live horses 12% 5%
0402 91 10,
0402 99 20		 Condensed milk 12% 5%
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12% 5%
0406 Cheese 12% 5%
0801 Brazil nuts, dried, whether or not Shelled or Peeled 12% 5%
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts 12% 5%
0804 Dates (soft or hard), figs, pineapples, avocados, guavas,
mangoes (other than mangoes sliced, dried) and mangosteens, dried		 12% 5%
0805 Citrus fruit, such as Oranges, Mandarins (including
tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus
aurantifolia, Citrus latifolia), dried		 12% 5%
0813 Fruit, dried, other than that of headings 0801 to 0806;
mixtures of nuts or dried fruits of Chapter 8 (other than
dried tamarind)		 12% 5%
1107 Malt, whether or not roasted 12% 5%
1108 Starches; inulin 12% 5%
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 18% 5%
1404 90 10 Bidi wrapper leaves (tendu) 18% 5%
1404 90 50 Indian katha 18% 5%
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12% 5%
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12% 5%
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 12% 5%
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12% 5%
1505 Wool grease and fatty substances derived therefrom
(including lanolin)		 12% 5%
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 12% 5%
1516 Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 12% 5%
1517 Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 12% 5%
1517 10 All goods i.e. Margarine, Linoxyn 18% 5%
1518 Animal or microbial fats and animal or microbial 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 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 12% 5%
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18% 5%
1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 18% 5%
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 18% 5%
1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 12% 5%
1602 Other prepared or preserved meat, meat offal, blood or insects 12% 5%
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 12% 5%
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12% 5%
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 12% 5%
1701 91,
1701 99		 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 12% 5%
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 18% 5%
1704 Sugar boiled confectionery 12% 5%
1704 Sugar confectionery 18% 5%
1804 Cocoa butter, fat and oil 18% 5%
1805 Cocoa powder, not containing added sugar or sweetening matter 18% 5%
1806 Chocolates and other food preparations containing cocoa 18% 5%
1901 [other
than 1901 20
00]		 Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 18% 5%
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 12% 5%
1904 [other
than 1904 10
20]		 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK) 18% 5%
1905 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti) 18% 5%
1905 90 30 Extruded or expanded products, savoury or salted 12% 5%
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12% 5%
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12% 5%
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12% 5%
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12% 5%
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12% 5%
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12% 5%
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 12% 5%
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 12% 5%
2009 Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 12% 5%
2009 89 90 Tender coconut water, pre-packaged and labelled 12% 5%
2101 11,
2101 12 00		 Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or concentrates or with a basis of coffee		 18% 5%
2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18% 5%
2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 12% 5%
2102 Yeasts (active and inactive); other single cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders 12% 5%
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 12% 5%
2104 Soups and broths and preparations therefor; homogenised composite food preparations 18% 5%
2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18% 5%
2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters 12% 5%
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled 12% 5%
2106 90 91 Diabetic foods 12% 5%
2106 Food preparations not elsewhere specified or included 18% 5%
2201 Drinking water packed in 20 litre bottles 12% 5%
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 18% 5%
2202 99 Plant-based milk drinks, ready for direct consumption as beverages 18% 5%
2202 99 10 Soya milk drinks 12% 5%
2202 99 20 Fruit pulp or fruit juice based drinks (other than
Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice)		 12% 5%
2202 99 30 Beverages containing milk 12% 5%
2515 12 10 Marble and travertine blocks 12% 5%
2516 Granite blocks 12% 5%
28 Anaesthetics 12% 5%
28 Potassium Iodate 12% 5%
28 Steam 12% 5%
2801 20 Iodine 12% 5%
2804 40 10 Medical grade oxygen 12% 5%
2807 Sulphuric acid 18% 5%
2808 Nitric acid 18% 5%
2814 Ammonia 18% 5%
2847 Medicinal grade hydrogen peroxide 12% 5%
28 or 38 Micronutrients, which are covered under serial
number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control
Order, 1985		 12% 5%
29 or 3 80893 Gibberellic acid 12% 5%
2906 1110 Natural menthol 12% 5%
2906 1110,
30, 3301		 Following goods from natural menthol namely:
a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil		 12% 5%
30 All Drugs and medicines including:
(i) Fluticasone Furoate + Umeclidinium + Vilanterol
FF/UMEC/VI
(ii) Brentuximab Vedotin
(iii) Ocrelizumab
(iv) Pertuzumab
(v) Pertuzumab + trastuzumab
(vi) Faricimab		 12% 5%
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs  or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 12% 5%
3002 Animal blood prepared for therapeutic, prophylactic or
diagnostic uses; antisera and other blood fractions and
modified immunological products, whether or not obtained
by means of biotechnological processes; toxins, cultures of
micro-organisms (excluding yeasts) and similar products		 12% 5%
3003 Medicaments (excluding goods of heading 30.02, 30.05 or
30.06) consisting of two or more constituents which have
been mixed together for therapeutic or prophylactic uses, not
put up in measured doses or in forms or packings for retail
sale, including Ayurvedic, Unani, Siddha, homoeopathic or
Bio-chemic systems medicaments		 12% 5%
3004 Medicaments (excluding goods of heading 30.02, 30.05 or
30.06) consisting of mixed or unmixed products for
therapeutic or prophylactic uses, put up in measured doses
(including those in the form of transdermal administration
systems) or in forms or packings for retail sale, including
Ayurvedic, Unani, homoeopathic siddha or Bio-chemic
systems medicaments, put up for retail sale		 12% 5%
3005 Wadding, gauze, bandages and similar articles (for example,
dressings, adhesive plasters, poultices), impregnated or
coated with pharmaceutical substances or put up in forms or
packings for retail sale for medical, surgical, dental or
veterinary purposes		 12% 5%
3006 Pharmaceutical goods specified in Note 4 to this Chapter
[i.e. Sterile surgical catgut, similar sterile suture materials
(including sterile absorbable surgical or dental yarns) and
sterile tissue adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents; sterile absorbable
surgical or dental haemostatics; sterile surgical or dental
adhesion barriers, whether or not absorbable; Waste
pharmaceuticals] [other than contraceptives]		 12% 5%
3304 Talcum powder, Face powder 18% 5%
3305 Hair oil, shampoo 18% 5%
3306 Dental floss, toothpaste 18% 5%
3306 1010 Tooth powder 12% 5%
3307 Shaving cream, shaving lotion, aftershave lotion 18% 5%
3401 Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes 18% 5%
3406 Candles, tapers and the like 12% 5%
3406 Handcrafted candles 12% 5%
3503 Gelatin (including gelatin in rectangular (including square)
sheets, whether or not surface-worked or coloured) and
gelatin derivatives; isinglass; other glues of animal origin,
excluding casein glues of heading 3501		 18% 5%
3505 Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches		 18% 5%
3605 00 10 All goods-safety matches 12% 5%
3701 Photographic plates and film for x-ray for medical use 12% 5%
3705 Photographic plates and films, exposed and developed, other than cinematographic film 12% 5%
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 12% 5%
3808 The following Bio-pesticides, namely -
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan		 12% 5%
3818 Silicon wafers 12% 5%
3822 All diagnostic kits and reagents 12% 5%
3926 Feeding bottles; Plastic beads 12% 5%
4007 Latex Rubber Thread 12% 5%
0402 91 10, 0402 99
20		 Condensed milk 12% 5%
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12% 5%
0406 Cheese 12% 5%
4011 Rear tractor tyres and rear tractor tyre tubes 12% 5%
4011 70 00 Tyre for tractors 18% 5%
4013 90 49 Tube for tractor tyres 18% 5%
4014 Nipples of feeding bottles 12% 5%
4015 Surgical rubber gloves or medical examination rubber gloves 12% 5%
4016 Rubber bands 12% 5%
4107 Leather 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 4114		 12% 5%
4112 Leather 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 4114		 12% 5%
4113 Leather 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 4114		 12% 5%
4114 Chamois (including combination chamois) leather; patent
leather and patent laminated leather; metallised leather		 12% 5%
4115 Composition 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 flour 12% 5%
4202 2 2,4202
29,
4202 31 10, 4202 31 90,
4202 32,4202
39		 Handicraft- Handbags including pouches
and purses; jewellery box		 12% 5%
4202 22 20 Hand bags and shopping bags, of cotton 12% 5%
4202 22 30 Hand bags and shopping bags, of jute 12% 5%
4203 Gloves specially designed for use in sports 12% 5%
44, 6 8, 83 Idols of wood, stone [including marble] and metals [other
than those made of precious metals]		 12% 5%
44 o r any
Chapter		 The following goods, namely: —
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural
crop residues		 12% 5%
4404 Hoopwood; split poles; piles, pickets and stakes of wood,
pointed but not sawn lengthwise; wooden sticks, roughly
trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like		 12% 5%
4405 Wood wool; wood flour 12% 5%
4406 Railway or tramway sleepers (cross-ties) of wood 12% 5%
4408 Sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]		 12% 5%
4409 Bamboo flooring 12% 5%
4414 Handicraft- Wooden frames for painting, photographs, mirrors etc 12% 5%
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12% 5%
44 16,
4421 99 90		 Handicraft- Carved wood products, art ware/
decorative articles of wood (including inlay work, casks, barrel, vats)		 12% 5%
4416 Casks, barrels, vats, tubs and other coopers’ products and
parts thereof, of wood, including staves		 12% 5%
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12% 5%
4418 Bamboo wood building joinery 12% 5%
4419 Tableware and Kitchenware of wood 12% 5%
4420 Wood marquetry and inlaid wood; caskets and cases for
jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94		 12% 5%
4420 Handicraft- Statuettes & other ornaments of wood, wood
marquetry & inlaid, jewellery box, wood lathe and lacquer
work [including lathe and lacquer work, ambadi sisal craft]		 12% 5%
4421 Other articles of wood; such as clothes hangers, Spools,
cops, bobbins, sewing thread reels and the like of turned
wood for various textile machinery, Match splints, Pencil
slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]		 12% 5%
4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 12% 5%
4503 Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom		 12% 5%
4503 90 90
4504 90		 Handicraft- Art ware of cork [including articles of sholapith] 12% 5%
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 12% 5%
4701 Mechanical wood pulp 12% 5%
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12% 5%
4704 Chemical wood pulp, sulphite, other than dissolving grades 12% 5%
4705 Wood pulp obtained by a combination of mechanical and
chemical pulping processes		 12% 5%
4706 Pulps of fibres derived from recovered (waste and scrap)
paper or paperboard or of other fibrous cellulosic material		 12% 5%
4802 Hand-made paper and paperboard 12% 5%
481 7 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12% 5%
481 9 10,
4819 20		 Cartons, boxes and cases of,-
(a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board		 12% 5%
4823 Paper pulp moulded trays 12% 5%
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12% 5%
48 Paper Sacks/Bags and bio degradable bags 12% 5%
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12% 5%
5402, 5403,
5404, 5405,
5406		 Synthetic or artificial filament yarns 12% 5%
5402, 5404,
5406		 All goods 18% 5%
5403, 5405,
5406		 All goods 18% 5%
5501 , 5502 Synthetic or artificial filament tow 18% 5%
5503, 5504,
5506, 5507		 Synthetic or artificial staple fibres 18% 5%
5505 Waste of manmade fibres 18% 5%
5508 Sewing thread of manmade staple fibres 12% 5%
5509, 5510,
5511		 Yarn of manmade staple fibres 12% 5%
5601 Wadding of textile materials and articles thereof; such as
absorbent cotton wool (except cigarette filter rods)		 12% 5%
5602 Felt, whether or not impregnate, coated, covered or
laminated		 12% 5%
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12% 5%
5604 Rubber thread and cord, textile covered; textile yarn, and
strip and the like of heading 5404 or 5405, impregnated,
coated, covered or sheathed with rubber or plastics		 12% 5%
5605 Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal 12% 5%
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12% 5%
5607 Twine, cordage, ropes and cables, whether or not plaited or
braided and whether or not impregnated, coated, covered or
sheathed with rubber or plastics		 12% 5%
5609 Articles of yarn, strip or the like of heading 5404 or 5405,
twine, cordage, rope or cables, not elsewhere specified or
included [other than products of coir]		 12% 5%
5701 Carpets and other textile floor coverings, knotted, whether or not made up 12% 5%
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 12% 5%
5703 Carpets and other textile floor coverings (including Turf),
tufted, whether or not made up		 12% 5%
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12% 5%
5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 12% 5%
5802 Terry towelling and similar woven terry fabrics, other than
narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703		 12% 5%
5803 Gauze, other than narrow fabrics of heading 5806 12% 5%
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12% 5%
5805 Hand-woven tapestries of the type Gobelins, Flanders,
Aubusson, Beauvais and the like, and needle-worked
tapestries (for example, petit point, cross stitch), whether or not made up		 12% 5%
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12% 5%
5808 Braids in the piece; ornamental trimmings in the piece,
without embroidery, other than knitted or crocheted; tassels, pompons and similar articles		 12% 5%
5809 Woven fabrics of metal thread and woven fabrics of
metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders		 12% 5%
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like 12% 5%
5811 Quilted textile products in the piece, composed of one or
more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810		 12% 5%
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12% 5%
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12% 5%
5903 Textile fabrics impregnated, coated, covered or laminated
with plastics, other than those of heading 5902		 12% 5%
5904 Linoleum, whether or not cut to shape; floor coverings
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape		 12% 5%
5905 Textile wall coverings 12% 5%
5906 Rubberised textile fabrics, other than those of heading 5902 12% 5%
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 12% 5%
5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 12% 5%
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12% 5%
5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12% 5%
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and feltlined woven fabrics, coated, covered or laminated with
rubber, leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for other
technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles		 12% 5%
6117 , 6214 Handmade/hand embroidered shawls 12% 5%
61 Articles of apparel and clothing accessories, knitted or
crocheted, of sale value not exceeding Rs. 2500 per piece		 5% 5%
62 Articles of apparel and clothing accessories, not knitted
or crocheted, of sale value not exceeding Rs. 2500 per
piece		 5% 5%
63 (other than
63053200, 63053300,
6309)		 Other made up textile articles, sets of sale value not
exceeding Rs. 2500 per piece		 5% 5%
64 Footwear of sale value not exceeding Rs.2500 per pair 12% 5%
6501 Textile caps 12% 5%
6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 12% 5%
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 12% 5%
6602 Whips, riding-crops and the like 12% 5%
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12% 5%
6701 Skins and other parts of birds with their feathers or down,
feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)		 12% 5%
68 Sand lime bricks or Stone inlay work 12% 5%
6802 Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 12% 5%
6802 Handicraft -Carved stone products (e.g., statues,
statuettes, figures of animals, writing sets, ashtray, candle stand)		 12% 5%
6815 9990 Handicraft -Stone art ware, stone inlay work 12% 5%
6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 12% 5%
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 12% 5%
6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 12% 5%
6912 00 10,
6912 00 20		 Handicraft-Tableware and kitchenware of clay and
terracotta, other clay articles		 12% 5%
6913 Handicraft-Statues and other ornamental articles 12% 5%
6913 90 00 Handicraft-Statuettes & other ornamental ceramic
articles (incl blue potteries)		 12% 5%
7009 92 00 Handicraft-Ornamental framed mirrors 12% 5%
7015 10 Glasses for corrective spectacles and flint buttons 12% 5%
7018 90 10 Handicraft-Glass statues [other than those of crystal] 12% 5%
7020 00 90 Handicraft-Glass art ware [ incl. pots, jars, votive, cask,
cake cover, tulip bottle, vase ]		 12% 5%
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12% 5%
7310 or 7326 Mathematical boxes, geometry boxes and colour boxes 12% 5%
7310, 7323,
7612, or 7615		 Milk cans made of Iron, Steel, or Aluminium 12% 5%
7317 Animal shoe nails 12% 5%
7319 Sewing needles 12% 5%
7321 o r 8516 Solar cookers 12% 5%
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12% 5%
7323 Table, kitchen or other household articles of iron & steel; Utensils 12% 5%
7326 90 99 Handicraft -Art ware of iron 12% 5%
7418 Table, kitchen or other household articles of copper; Utensils 12% 5%
7419 80 30 Brass Kerosene Pressure Stove 12% 5%
7419 80 Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 12% 5%
7615 Table, kitchen or other household articles of aluminium; Utensils 12% 5%
7616 99 90 Handicraft -Aluminium art ware 12% 5%
0801 Brazil nuts, dried, whether or not Shelled or Peeled 12% 5%
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] 12% 5%
0804 Dates (soft or hard), figs, pineapples, avocados, guavas,
mangoes (other than mangoes sliced, dried) and mangosteens, dried		 12% 5%
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 12% 5%
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] 12% 5%
8306 Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) 12% 5%
84, 85 or 94 Following renewable energy devices and parts for their
manufacture:-
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(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;
(h) Photo voltaic cells, whether or not assembled in modules
or made up into panels.		 12% 5%
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12% 5%
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12% 5%
8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 18% 5%
8413 81 90 Hydraulic Pumps for Tractors 18% 5%
8414 20 20 Other hand pumps 12% 5%
8419 12 Solar water heater and system 12% 5%
8420 Hand operated rubber roller 12% 5%
8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 12% 5%
8424 Sprinklers; drip irrigation system including laterals;
mechanical sprayers		 12% 5%
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] 12% 5%
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 12% 5%
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof 12% 5%
8452 Sewing machines, other than book-sewing machine of
heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines		 12% 5%
8479 Composting Machines 12% 5%
8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc 12% 5%
87 Fuel Cell Motor Vehicles including hydrogen vehicles based
on fuel cell technology		 12% 5%
8701 Tractors (except road tractors for semi-trailers of engine
capacity more than 1800 cc)		 12% 5%
8708 Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle		 18% 5%
8708 10 10 Bumpers and parts thereof for tractors 18% 5%
8708 30 00 Brakes assembly and its parts thereof for tractors 18% 5%
8708 40 00 Gear boxes and parts thereof for tractors 18% 5%
8708 50 00 Transaxles and its parts thereof for tractors 18% 5%
8708 70 00 Road wheels and parts and accessories thereof for tractors 18% 5%
8708 91 00 (i) Radiator assembly for tractors and parts thereof
Cooling system for tractor engine and parts thereof		 18% 5%
8708 92 00 Silencer assembly for tractors and parts thereof 18% 5%
8708 93 00 Clutch assembly and its parts thereof for tractors 18% 5%
8708 94 00 Steering wheels and its parts thereof for tractor 18% 5%
8708 99 00 Hydraulic and its parts thereof for tractors 18% 5%
8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension
Plates, Fuel Tank and parts thereof for tractors		 18% 5%
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12% 5%
8712 Bicycles and other cycles (including delivery tricycles), not
motorized		 12% 5%
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12% 5%
8716 20 00 Self-loading or self-unloading trailers for agricultural
purposes		 12% 5%
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12% 5%
90 o r any
other Chapter		 Blood glucose monitoring system (Glucometer) and test
strips		 12% 5%
90 o r any
other Chapter		 Patent Ductus Arteriousus / Atrial Septal Defect occlusion
device		 12% 5%
9001 Contact lenses; Spectacle lenses 12% 5%
9003 Frames and mountings for spectacles, goggles or the like,
and parts thereof		 12% 5%
9004 Spectacles, corrective [including goggles for correcting
vision]		 12% 5%
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12% 5%
9019 Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or
other therapeutic respiration apparatus		 12% 5%
9020 Other breathing appliances and gas masks, excluding
protective masks having neither mechanical parts nor
replaceable filters		 12% 5%
9022 Apparatus based on the use of X-rays or of alpha, beta or
gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light		 12% 5%
9025 Thermometers for medical, surgical, dental or veterinary
usage		 18% 5%
9027 Instruments and apparatus for medical, surgical, dental or
veterinary uses for physical or chemical analysis.		 18% 5%
9403 Furniture wholly made of bamboo, cane or rattan 12% 5%
9404 Coir products [except coir mattresses] 12% 5%
9404 Products wholly made of quilted textile material not
exceeding Rs. 2500 per piece		 12% 5%
9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece 5% 5%
9405 Hurricane lanterns, Kerosene lamp / pressure lantern,
petromax, glass chimney, and parts thereof		 12% 5%
940 510 Handicraft-Handcrafted lamps (including panchloga lamp) 12% 5%
9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12% 5%
9503 Handicraft- Dolls or other toys made of wood or metal
or textile material [incl wooden toys of sawantwadi,
Channapatna toys, Thanjavur doll)		 12% 5%
9504 Handicraft-Ganjifa card 12% 5%
9504 Playing cards, chess board, carom board and other board
games, like ludo, etc. [other than Video game consoles and Machines]		 12% 5%
9506 Sports goods other than articles and equipment for general physical exercise 12% 5%
9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 12% 5%
9601 Handicraft -Worked ivory, bone, tortoise shell, horn,
antlers, mother of pearl, and other animal carving material
and articles of these materials, articles of coral (including
articles obtained by moulding)		 12% 5%
9602 Handicraft -Worked vegetable or mineral carving,
articles thereof, articles of wax, of stearin, of natural
gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac)		 12% 5%
9603 2100 Tooth brushes including dental-plate brushes 18% 5%
9607 Slide fasteners and parts thereof 12% 5%
9615 Combs, hair-slides and the like; hairpins, curling pins,
curling grips, hair-curlers and the like, other than those of
heading 8516, and parts thereof		 12% 5%
9619 00 30,
9619 00 40,
or 9619 00 90		 All goods- napkins and napkin liners for babies, clinical
diapers		 12% 5%
9701 Handicraft-Paintings, drawings and pastels, executed
entirely by hand, other than drawings of heading 4906
and other than hand-painted or hand-decorated
manufactured articles; collages, mosaics and similar
decorative plaques incl Mysore painting, Rajasthan
painting, Tanjore painting, Palm leaf painting, basoli etc.)		 12% 5%
9702 Original engravings, prints and lithographs 12% 5%
9703 Handicraft -Original sculptures and statuary, in any material 12% 5%
9705 Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest
[including numismatic coins]		 12% 5%
9706 Antiques of an age exceeding one hundred years 12% 5%
9804 All Drugs and medicines intended for personal use 12% 5%

 

5% GST Goods. Items with 5 Percent GST

01.04.2023 onwards

List of Goods with 5% Goods and Services Tax Rate are listed below.

 

 

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] pre-packaged and labelled. 2.5% 2.5% 5%

303

All goods [other than fresh or chilled] pre-packaged and labelled.

2.5%

2.5%

5%

304

305

306

307

0308,
0309

 

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

Yoghurt; 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 cocoa

2.5%

2.5%

5%

403 Curd, Lassi, Butter milk, pre-packaged and labelled 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 pre-packaged and labelled

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 pre-packaged and labelled

2.5%

2.5%

5%

410

Insects and other 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

All goods [other than fresh or chilled] pre-packaged and labelled.

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

07

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 pre-packaged and labelled.

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, whether or not sliced or in the form of pellets pre-packaged and labelled.

2.5%

2.5%

5%

801

Cashew nuts, whether or not shelled or peeled, desiccated coconuts

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 pre-packaged and labelled.

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 roasted, whether or not 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 Items Complete List

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

GST Heads
0202 to 910 head 12% GST Goods
1001 to 1704 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.