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5% GST Goods Heading 5301 to 7018

October 2020

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 2.5% 2.5% 5%
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 2.5% 2.5% 5%
5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 2.5% 2.5% 5%
5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 2.5% 2.5% 5%
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 2.5% 2.5% 5%
5407, 5408 Woven fabrics of manmade textile materials 2.5% 2.5% 5%
5512 to 5516 Woven fabrics of manmade staple fibres 2.5% 2.5% 5%
5605 0010 Real zari thread (gold) and silver thread, combined with textile thread 2.5% 2.5% 5%
5607 Jute twine, coir cordage or ropes 2.5% 2.5% 5%
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 2.5% 2.5% 5%
5609 Products of coir 2.5% 2.5% 5%
5702, 5703,5705 Coir mats, matting and floor covering 2.5% 2.5% 5%
5801 all goods 2.5% 2.5% 5%
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 2.5% 2.5% 5%
5808 Saree fall 2.5% 2.5% 5%
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 2.5% 2.5% 5%
60 Knitted or crocheted fabrics [All goods] 2.5% 2.5% 5%
61 or 6501 or 6505 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%
63 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%
6309 or 6310 Worn clothing and other worn articles; rags 2.5% 2.5% 5%
64 Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 2.5% 2.5% 5%
6602 00 00 Walking-sticks including seat sticks 2.5% 2.5% 5%
6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 2.5% 2.5% 5%
6901 00 10 Bricks of fossil meals or similar siliceous earths 2.5% 2.5% 5%
6904 10 00 Building bricks 2.5% 2.5% 5%
6905 10 00 Earthen or roofing tiles 2.5% 2.5% 5%
7001 Cullet or other waste or scrap of glass 2.5% 2.5% 5%
7018 Glass beads. 2.5% 2.5% 5%
84 Pawan Chakki that is Air Based Atta Chakki 2.5% 2.5% 5%
8407 10 00, 8411 Aircraft engines 2.5% 2.5% 5%
8413, 8413 91 Hand pumps and parts thereof 2.5% 2.5% 5%
8419 19 Solar water heater and system 2.5% 2.5% 5%
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 2.5% 2.5% 5%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
8504 Charger or charging station for Electrically operated vehicles 2.5% 2.5% 5%
84 or 85 or 94 Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste toenergyplants/devices
(f) Solarlantern/solarlamp
(g) Ocean waves/tidal waves energy devices/plants
(h) [Photo voltaic cells, whether or not assembled in modules or made up into panels

Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.
2.5% 2.5% 5%
8509 Wet grinder consisting of stone as grinder 2.5% 2.5% 5%
84-85 E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
2.5% 2.5% 5%
87 Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation .- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.
2.5% 2.5% 5%
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 2.5% 2.5% 5%
8714 20 Parts and accessories of carriage for disabled persons 2.5% 2.5% 5%
88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 2.5% 2.5% 5%
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 2.5% 2.5% 5%
8803 Parts of goods of heading 8802 2.5% 2.5% 5%
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 2.5% 2.5% 5%
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 2.5% 2.5% 5%
8904 Tugs and pusher craft 2.5% 2.5% 5%
8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 2.5% 2.5% 5%
8906 Other vessels, including warships and lifeboats other than rowing boats 2.5% 2.5% 5%
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
2.5% 2.5% 5%
Any Chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5% 2.5% 5%
90 Coronary stents and coronary stent systems for use with cardiac catheters 2.5% 2.5% 5%
90 or any other Chapter Artificial kidney 2.5% 2.5% 5%
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 2.5% 2.5% 5%
90 or any other Chapter Parts of the following goods, namely:-
(i) Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
2.5% 2.5% 5%
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 2.5% 2.5% 5%
9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
9401 10 100 Aircraft seats 2.5% 2.5% 5%
9405 50 31 Kerosene pressure lantern 2.5% 2.5% 5%
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 2.5% 2.5% 5%
4016 or 9503 Toy balloons made of natural rubber latex 2.5% 2.5% 5%
9507 Fishing hooks 2.5% 2.5% 5%
9601 Worked corals other than articles of coral 2.5% 2.5% 5%
9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 2.5% 2.5% 5%
9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 2.5% 2.5% 5%
9705 Numismatic coins 2.5% 2.5% 5%
9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 2.5% 2.5% 5%
4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5% 2.5% 5%
4823 Articles made of paper mache 2.5% 2.5% 5%
5607, 5609 Coir articles 2.5% 2.5% 5%
5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% 2.5% 5%
57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5% 2.5% 5%
5804 30 00 Handmade lace 2.5% 2.5% 5%
5805 Hand-woven tapestries 2.5% 2.5% 5%
5808 10 Hand-made braids and ornamental trimming in the piece 2.5% 2.5% 5%
5810 Hand embroidered articles 2.5% 2.5% 5%
6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%
7018 10 Bangles, beads and small ware 2.5% 2.5% 5%
7018 10 Bangles, beads and small ware 2.5% 2.5% 5%
Any Chapter Rosaries, prayer beads or Hawan samagri 2.5% 2.5% 5%
Any Chapter Biomass briquettes or solid bio fuel pellets 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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