List of all Goods Covered under GST 5% Rate list, GST 5% Items List, GST 5% Rate List 2024. Check list of all items under GST Rate 5%. Check list of all goods covered under 5% Rate. GST Rate Schedule for Goods updated till 2 June 2024. 5% goods list in GST Regime, GST rate schedule for goods in india, GST Council finally decided GST Rates 2024, GST Items taxable under 5% GST Rate.
In this article we provide Item wise Item list of all goods covers in 5% Tax Rate under GST Regime. You may also download GST Rate list 2024 in PDF Format. here we provide GST 0% Rate items list. Now check List of all Goods Covered under GST 5% Rate list, GST 5% Items List from below…
| Heading | Description | Rate |
| 0202 0203 0204 0205 0206 0207 0208 0209 0210 |
All goods [other than fresh or chilled], and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] |
5 |
| 0303 0304 0305 0306 0307 0308 |
All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] |
5 |
| 0401 | Ultra High Temperature (UHT) milk | 5 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 5 |
| 0403 | Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 5 |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5 |
| 0406 | Chena or paneer 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 in the ANNEXURE | 5 |
| 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. | 5 |
| 0409 | Natural honey, 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 in the ANNEXURE | 5 |
| 0410 | Edible products of animal origin, not elsewhere specified or included | 5 |
| 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 5 |
| 0504 | All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE. |
5 |
| 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 5 |
| 0507 [Except 050790] | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 5 |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. | 5 |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. | 5 |
| 0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. | 5 |
| 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5 |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split 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 in the ANNEXURE] | 5 |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. |
5 |
| 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts | 5 |
| 0802 | Dried areca nuts, whether or not shelled or peeled | 5 |
| 0802, 0813 | Dried chestnuts (singhada), whether or not shelled or peeled | 5 |
| 0802 | Walnuts, whether or not shelled. | 5 |
| 08 | Dried makhana, whether or not shelled or peeled,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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. |
5 |
| 0804 | Mangoes sliced, dried. | 5 |
| 0806 | Grapes, dried, and raisins | 5 |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5 |
| 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | 5 |
| 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 5 |
| 0901 | Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. | 5 |
| 0902 | Tea, whether or not flavoured other than unprocessed green leaves of tea. | 5 |
| 0903 | Maté | 5 |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Cap sicum or of the genus Pimenta |
5 |
| 0905 | Vanilla | 5 |
| 0906 | Cinnamon and cinnamon-tree flowers | 5 |
| 0907 | Cloves (whole fruit, cloves and stems) | 5 |
| 0908 | Nutmeg, mace and cardamoms | 5 |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. | 5 |
| 0910 [other than 0910 11 10, 0910 30 10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 5 |
| 10 | All goods i.e. cereals, 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 in the ANNEXURE. | 5 |
| 1001 | Wheat and meslin 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 in the ANNEXURE. | 5 |
| 1002 | Rye 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 in the ANNEXURE | 5 |
| 1003 | Barley 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 in the ANNEXURE | 5 |
| 1004 | Oats 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 in the ANNEXURE | 5 |
| 1005 | Maize (corn) 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 in the ANNEXURE | 5 |
| 1006 | Rice 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 in the ANNEXURE | 5 |
| 1007 | Grain sorghum 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 in the ANNEXURE | 5 |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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 in the ANNEXURE | 5 |
| 1101 | Wheat or meslin flour 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 in the ANNEXURE | 5 |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 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 in the ANNEXURE | 5 |
| 1103 | Cereal groats, meal and pellets, including suji and dalia, 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 in the ANNEXURE | 5 |
| 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] | 5 |
| 1105 | Meal, powder, Flour, flakes, granules and pellets of potatoes 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 in the ANNEXURE | 5 |
| 1106 | Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name | 5 |
| 713 | Guar gum refined split | 5 |
| 1109 00 00 | Wheat gluten, whether or not dried | 5 |
| 12 | All goods other than of seed quality | 5 |
| 1201 | Soya beans, whether or not broken other than of seed quality. | 5 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality. | 5 |
| 1203 | Copra | 5 |
| 1204 | Linseed, whether or not brokenother than of seed quality. | 5 |
| 1205 | Rape or colza seeds, whether or not brokenother than of seed quality. | 5 |
| 1206 | Sunflower seeds, whether or not brokenother than of seed quality | 5 |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality | 5 |
| 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard | 5 |
| 1210 20 00 | Hop cones, ground, powdered or in the form of pellets; lupulin | 5 |
| 1211 | Plants and parts of plants (including seeds and fruits), of a kin d used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered |
5 |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included | 5 |
| 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] | 5 |
| 1301 | Compounded asafoetida commonly known as heeng | 5 |
| 13 | Tamarind kernel powder | 5 |
| 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | 5 |
| 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] | Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] | 5 |
| 1404 or 3305 | Mehendi paste in cones | 5 |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 5 |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | 5 |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. | 5 |
| 1516 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 5 |
| 1517 | Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 5 |
| 1518 | Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 | 5 |
| 1701 | Beet sugar, cane sugar | 5 |
| 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa | 5 |
| 1801 | Cocoa beans whole or broken, raw or roasted | 5 |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 5 |
| 1803 | Cocoa paste whether or not de-fatted | 5 |
| 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker’s wares | 5 |
| 1902 | Seviyan (vermicelli) | 5 |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) | 5 |
| 1905 | Pizza bread | 5 |
| 1905 or 2106 | Khakhra, plain chapatti or roti | 5 |
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 5 |
| 2106 | Roasted Gram ,idli/dosa batter, chutney powder | 5 |
| 2106 90 | Sweetmeats | 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 | 5 |
| 2201 90 10 | Ice and snow | 5 |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) | 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 | 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 | 5 |
| 2302 | Rice bran (other than de-oiled rice bran) | 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 | 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 | 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 | 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 | 5 |
| 2307 | Wine lees; argol | 5 |
| 2401 | Tobacco leaves | 5 |
| 2502 | Unroasted iron pyrites. | 5 |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 5 |
| 2504 | Natural graphite. | 5 |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. | 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. | 5 |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined. | 5 |
| 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. | 5 |
| 2509 | Chalk. | 5d> |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. | 5 |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. | 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. | 5 |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. | 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. | 5 |
| 2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 |
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use |
5 |
| 2515 11 00 | Marble and travertine, crude or roughly trimmed | 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. | 5 |
| 2516 11 00 | Granite crude or roughly trimmed | 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. | 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 |
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. | 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. | 5 |
| 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 5 |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. | 5 |
| 2524 | Asbestos | 5 |
| 2525 | Mica, including splitting; mica waste. | 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. | 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 (calculated on dry weight) | 5 |
| 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar. | 5 |
| 2530 | Mineral substances not elsewhere specified or included. | 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] | 5 |
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 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. | 5 |
| 2603 | Copper ores and concentrates. | 5 |
| 2604 | Nickel ores and concentrates. | 5 |
| 2605 | Cobalt ores and concentrates. | 5 |
| 2606 | Aluminium ores and concentrates. | 5 |
| 2607 | Lead ores and concentrates. | 5 |
| 2608 | Zinc ores and concentrates. | 5 |
| 2609 | Tin ores and concentrates. | 5 |
| 2610 | Chromium ores and concentrates. | 5 |
| 2611 | Tungsten ores and concentrates. | 5 |
| 2612 | Uranium or thorium ores and concentrates. | 5 |
| 2613 | Molybdenum ores and concentrates. | 5 |
| 2614 | Titanium ores and concentrates. | 5 |
| 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates. | 5 |
| 2616 | Precious metal ores and concentrates. | 5 |
| 2617 | Other ores and concentrates | 5 |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 5 |
| 2621 | Fly Ash | 5 |
| 27 | Bio-gas | 5 |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5 |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5 |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5 |
| 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5 |
| 2706 | Tar distilled from coal, from lignite or from peat | 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) | 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. | 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 | 5 |
| 28 | Thorium oxalate | 5 |
| 28 | Enriched KBF4 (enriched potassium fluroborate) | 5 |
| 28 | Enriched elemental boron | 5 |
| 28 | Nuclear fuel | 5 |
| 2805 11 | Nuclear grade sodium | 5 |
| 2809 | Fertilizer grade phosphoric acid | 5 |
| 2845 | Heavy water and other nuclear fuels | 5 |
| 2853 | Compressed air | 5 |
| 30 | Insulin | 5 |
| 3002, 3006 | Animal or Human Blood Vaccines | 5 |
| 30 | Diagnostic kits for detection of all types of hepatitis | 5 |
| 30 | Desferrioxamine injection or deferiprone | 5 |
| 30 | Cyclosporin | 5 |
| 30 | Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name | 5 |
| 30 | Oral re-hydration salts | 5 |
| 30 or any Chapter | Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule | 5 |
| 30 | Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule | 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 | 5 |
| 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name | 5 |
| 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5 |
| 3103 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 5 |
| 3104 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 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 | 5 |
| 32 | Wattle extract, quebracho extract, chestnut extract | 5 |
| 3202 | Enzymatic preparations for pre-tanning | 5 |
| 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambhrani | 5 |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 5 |
| 3915 | Waste, parings or scrap, of plastics | 5 |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5 |
| 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 5 |
| 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft | 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 | 5 |
| 4016 | Erasers | 5 |
| 4017 | Waste or scrap of hard rubber | 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 dehairedor split | 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 | 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 | 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 | 5 |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 5 |
| 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 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 | 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 | 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 | 5 |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 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 | 5 |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5 |
| 4501 | Natural cork, raw or simply prepared | 5 |
| 4601, 4602 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 5 |
| 4707 | Recovered waste or scrap of paper or paperboard | 5 |
| 4801 | Newsprint, in rolls or sheets | 5 |
| 4823 | Kites, Paper mache articles | 5 |
| 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets | 5 |
| 5004 to 5006 | Silk yarn | 5 |
| 5007 | Woven fabrics of silk or of silk waste | 5 |
| 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool | 5 |
| 5105 | Wool and fine or coarse animal hair, carded or combed | 5 |
| 5106 to 5110 | Yarn of wool or of animal hair | 5 |
| 5111 to 5113 | Woven fabrics of wool or of animal hair | 5 |
| 5201 to 5203 | Cotton and Cotton waste | 5 |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 5 |
| 5205 to 5207 | Cotton yarn [other than khadi yarn] | 5 |
| 5208 to 5212 | Woven fabrics of cotton | 5 |
| 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) | 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) | 5 |
| 5303 | All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) | 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, including coir pith compost put up in unit container and bearing a brand name | 5 |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 5 |
| 5407, 5408 | Woven fabrics of manmade textile materials | 5 |
| 5512 to 5516 | Woven fabrics of manmade staple fibres | 5 |
| 5605 0 010 |
Real zari thread (gold) and silver thread, combined with textile thread | 5 |
| 5607 | Jute twine, coir cordage or ropes | 5 |
| 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 5 |
| 5609 | Products of coir | 5 |
| 5702, 5703, 5705 | Coir mats, matting, floor covering and handloom durries |
5 |
| 5801 | all goods | 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) | 5 |
| 5808 | Saree fall | 5 |
| 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai | 5 |
| 60 | Knitted or crocheted fabrics [All goods] | 5 |
| 61 or 6501 or 6505 | Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece | 5 |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece | 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 | 5 |
| 6309 or 6310 | Worn clothing and other worn articles; rags | 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. | 5 |
| 6602 00 00 | Walking-sticks including seat sticks | 5 |
| 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | 5 |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 5 |
| 6904 10 00 | Building bricks | 5 |
| 6905 10 00 | Earthen or roofing tiles | 5 |
| 7001 | Cullet or other waste or scrap of glass | 5 |
| 7018 | Glass beads. | 5 |
| 84 | Pawan Chakki that is Air Based Atta Chakki | 5 |
| 8407 10 00, 8411 | Aircraft engines | 5 |
| 8413, 8413 91 | Hand pumps and parts thereof | 5 |
| 8419 19 | Solar water heater and system | 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 | 5 |
| 8504 | Charger or charging station for Electrically operated vehicles | 5 |
| 84, 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. |
5 |
| 8509 | Wet grinder consisting of stone as grinder | 5 |
| 84 or 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 |
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. |
5 |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5 |
| 8714 20 | Parts and accessories of carriage for disabled persons | 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 | 5 |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. | 5 |
| 8803 | Parts of goods of heading 8802 | 5 |
| 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 5 |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5 |
| 8904 | Tugs and pusher craft | 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 | 5 |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats | 5 |
| 8907 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) | 5 |
| Any chapter | Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 | 5 |
| 90 | Coronary stents and coronary stent systems for use with cardiac catheters | 5 |
| 90 or any other Chapter | Artificial kidney | 5 |
| 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 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 |
5 |
| 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule | 5 |
| 9404 | Cotton quilts of sale value not exceeding Rs. 1000 per piece | 5 |
| 9401 10 00 | Aircraft seats | 5 |
| 9405 50 31 | Kerosene pressure lantern | 5 |
| 9405 91 00, 9405 92 00 or 9405 99 00 | Parts of kerosene pressure lanterns including gas mantles | 5 |
| 9503 | Toy balloons made of natural rubber latex | 5 |
| 9507 | Fishing hooks | 5 |
| 9601 | Worked corals other than articles of coral | 5 |
| 9603 [other than 9603 10 00] | Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] | 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 | 5 |
| 9705 | Numismatic coins | 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. | 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] | 5 |
| 4823 | Articles made of paper mache | 5 |
| 5607, 5609 | Coir articles | 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 | 5 |
| 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 5 |
| 5804 30 00 | Handmade lace | 5 |
| 5805 | Hand-woven tapestries | 5 |
| 5808 10 | Hand-made braids and ornamental trimming in the piece | 5 |
| 5810 | Hand embroidered articles | 5 |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece | 5 |
| 7018 10 | Bangles, beads and small ware | 5 |
| 7018 10 | Bangles, beads and small ware | 5 |
| Any Chapter | Rosaries, prayer beads or Hawan samagri | 5 |
| Any Chapter | Biomass briquettes or solid bio fuel pellets | 5 |
