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% |
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.
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)