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 2613 to 4823 for 5% GST Rate Items

HSN CodeDescription of Goods
2613Molybdenum ores and concentrates.
2614Titanium ores and concentrates.
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.
2616Precious metal ores and concentrates.
2617Other ores and concentrates
2618Granulated slag (slag sand) from the manufacture of iron or steel
2621Fly Ash
27Bio-gas
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2702Lignite, whether or not agglomerated, excluding jet
2703Peat (including peat litter), whether or not agglomerated
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
2706Tar distilled from coal, from lignite or from peat
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)
2711 12 00, 2711 13 00, 2710 19 00Liquefied 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.
2711 12 00 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
28Thorium oxalate
28Enriched KBF4 (enriched potassium fluroborate)
28Enriched elemental boron
28Nuclear fuel
2805 11Nuclear grade sodium
2809Fertilizer grade phosphoric acid
2845Heavy water and other nuclear fuels
2853Compressed air
30Insulin
3002, 3006Animal or Human Blood Vaccines
30Diagnostic kits for detection of all types of hepatitis
30Desferrioxamine injection or deferiprone
30Cyclosporin
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
30Oral re-hydration salts
30 or any ChapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Biochemic 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
3101All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
3105Mineral 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
32Wattle extract, quebracho extract, chestnut extract
3202Enzymatic preparations for pre-tanning
3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambhrani
3402Sulphonated castor oil, fish oil or sperm oil
3816Dolomite ramming mix

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
3826Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel

[Inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
4004 00 00Waste, parings or scrap of rubber (other than hard rubber)
4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle – rickshaws and three wheeled powered cycle rickshaws
4016Erasers
4017Waste or scrap of hard rubber
4101Raw 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
4102Raw 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
4103Other 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
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
4107Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
4112Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
4113Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4115Composition 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
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
4501Natural cork, raw or simply prepared
4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
4707Recovered waste or scrap of paper or paperboard
4801Newsprint, in rolls or sheets
4823Kites, Paper mache articles
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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