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5% GST Goods Heading 1001 to 1702

October 2020

 

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,- (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.

2.5%

2.5%

5%

1001

Wheat 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.

2.5%

2.5%

5%

1002

Rye 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

2.5%

2.5%

5%

1003

Barley 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

2.5%

2.5%

5%

1004

Oats 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

2.5%

2.5%

5%

1005

Maize (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 ANNEXURE

2.5%

2.5%

5%

1006

Rice 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

2.5%

2.5%

5%

1007

Grain 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 ANNEXURE

2.5%

2.5%

5%

1008

Buckwheat, 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 ANNEXURE

2.5%

2.5%

5%

1101

Wheat 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 ANNEXURE

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,- (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

2.5%

2.5%

5%

1103

Cereal 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 ANNEXURE

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, 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 ANNEXURE

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 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 name

2.5%

2.5%

5%

713 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

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 20 20

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%

13 Tamarind kernel powder 2.50% 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, 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]

2.5%

2.5%

5%

1404 or 3305 Mehendi paste in cones 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 1509

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 1516

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 1516

2.5%

2.5%

5%

1701

Beet sugar, cane sugar, khandsari sugar

2.5%

2.5%

5%

1702 or 1704

Palmyra 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, anarsa

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.

 

 

 

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