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5% GST Goods Heading 1801 to 2605

October 2020

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 or 2106 Khakhra, plain chapatti or roti 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%
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE 2.5% 2.5% 5%
2201 90 10 Ice and snow 2.5% 2.5% 5%
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 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%
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 2.5% 2.5% 5%
2302 Rice bran (other than de-oiled rice bran) 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 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 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 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 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 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%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
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], other than mirror polished stone which is ready to use
2.5% 2.5% 5%
2515 11 00 Marble and travertine, crude or roughly trimmed 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.
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%

 

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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