5% GST Rate Items HSN Code for Goods Updated 2023

List of 5% GST rate items as per schedule I approved in the Goods and Services Tax Council meeting. IGST @ 5%, CGST @ 2.5%, SGST/ UTGST @ 2.5%.

HSN Code 210690 to 2612 for 5% GST Rate Items

HSN CodeDescription of Goods
2106 90Sweetmeats
2106 90Namkeens, 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
2201 90 10Ice and snow
2207Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
2302Bran, 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
2302Rice bran (other than de-oiled rice bran)
2303Residues 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
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
2307Wine lees; argol
2401Tobacco leaves
2502Unroasted iron pyrites.
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
2504Natural graphite.
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
2506Quartz (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.
2507Kaolin and other kaolinic clays, whether or not calcined.
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2509Chalk.
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
2512Siliceous 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.
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use
2515 11 00Marble and travertine, crude or roughly trimmed
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.
2516 11 00Granite crude or roughly trimmed
2517Pebbles, 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.
2518Dolomite, 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; 2518 10 dolomite, Not calcined or sintered

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
2519Natural 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.
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
2524Asbestos
2525Mica, including splitting; mica waste.
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
2528Natural 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)
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2530Mineral substances not elsewhere specified or included.
2601Iron ores and concentrates, including roasted iron pyrites
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
2603Copper ores and concentrates.
2604Nickel ores and concentrates.
2605Cobalt ores and concentrates.
2606Aluminium ores and concentrates.
2607Lead ores and concentrates.
2608Zinc ores and concentrates.
2609Tin ores and concentrates.
2610Chromium ores and concentrates.
2611Tungsten ores and concentrates.
2612Uranium or thorium ores and concentrates.
HSN Code for GST Rate 5% Goods

The above list shows 5% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.

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