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5% GST Goods Heading 2606 to 5212

October 2020

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
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 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%
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 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%
2809 Fertilizer grade phosphoric acid 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 2.5% 2.5% 5%
30 Desferrioxamine injection or deferiprone 2.5% 2.5% 5%
30 Cyclosporin 2.5% 2.5% 5%
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 2.5% 2.5% 5%
30 Oral re-hydration salts 2.5% 2.5% 5%
30 or any other chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 2.5% 2.5% 5%
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 2.5% 2.5% 5%
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 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%
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5%
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5%
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5%
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5%
32 Wa3ttle 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%
3915 Waste, parings or scrap, of plastics 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%
4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 2.5% 2.5% 5%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 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%
4017 Waste or scrap of hard rubber 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%
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 2.5% 2.5% 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 2.5% 2.5% 2.5%
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 2.5% 2.5% 2.5%
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 2.5% 2.5% 2.5%
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 2.5% 2.5% 2.5%
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%
4501 Natural cork, raw or simply prepared 2.5% 2.5% 5%
4601,4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** 2.5% 2.5% 5%
4707 Recovered waste or scrap of paper or paperboard 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%

 

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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