| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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% |
| 2621 | Fly Ash | 2.5% | 2.5% | 2.5% |
| 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% |
| 2710 | (a) kerosene oil PDS, (b) The following bunker fuels
for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii.Marine Fuel 0.5% (FO) |
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 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 | 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% |
| 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 2.5% | 2.5% | 5% |
| 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 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 | Wattle 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% |
| 3816 | Dolomite ramming mix | 2.5% | 2.5% | 5% |
| 386 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 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% |
| 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% |
Open the below given pages to get complete list of 5% GST items
| GST Heads |
| 0202 to 903 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.
Zero GST Item List
0% GST Goods head 2716 to 9803
5% GST Item List
5% GST Items head 1001 to 1702
5% GST Items head 1801 to 2605
5% GST Items head 2606 to 5212
5% GST Items head 5301 to 9804
12% GST Item List
12% GST Goods head 0402 to 2801
12% GST Goods head 2847 to 4702
12% GST Goods head 4703 to 5809
12% GST Goods head 5810 to 8306
12% GST Goods head 8401 to 9405
12% GST Goods head 9503 to 9804
18% GST Rate Item List
18% GST Items head 1107 to 3302
18% GST Items head 3303 to 3801
18% GST Items head 3802 to 4201
18% GST Items head 4202 to 4819
18% GST Items head 4820 to 6801
18% GST Items head 6802 to 7020
18% GST Items head 7201 to 7419
18% GST Items head 7501 to 8309
18% GST Items head 8310 to 8459
18% GST Items head 8460 to 8539
18% GST Items head 8540 to 9029
18% GST Items head 9030 to 9802
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
The Central Goods and Services Tax (Amendment) Act, 2018
The Integrated Goods and Services Tax (Amendment) Act, 2018
The Union Territory Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Act 2017 (CGST Act 2017)