HSN Code 4901 to Any Chapter for 5% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets |
| 5004 to 5006 | Silk yarn |
| 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool |
| 5105 | Wool and fine or coarse animal hair, carded or combed |
| 5106 to 5110 | Yarn of wool or of animal hair |
| 5201 to 5203 | Cotton and Cotton waste |
| 5204 | Cotton sewing thread, whether or not put up for retail sale |
| 5205 to 5207 | Cotton yarn [other than khadi yarn] |
| 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) |
| 5302 | True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) |
| 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) |
| 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 |
| 5605 0010 | Real zari thread (gold) and silver thread, combined with textile thread |
| 5609 | Products of coir |
| 5702, 5703, 5705 | Coir mats, matting, floor covering and handloom durries |
| 6602 00 00 | Walking-sticks including seat sticks |
| 6815 | [Omitted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022] |
| 6901 00 10 | [Omitted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022] |
| 6904 10 00 | [Omitted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022] |
| 6905 10 00 | Earthen or roofing tiles |
| 7001 | Cullet or other waste or scrap of glass |
| 7018 | Glass beads. |
| 84 | Pawan Chakki that is Air Based Atta Chakki |
| 8407 10 00, 8411 | Aircraft engines |
| 8413, 8413 91 | Hand pumps and parts thereof |
| 8419 12 | Solar water heater and system |
| 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 |
| 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 |
| 8504 | Charger or charging station for Electrically operated vehicles |
| 8509 | Wet grinder consisting of stone as grinder |
| 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. |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled |
| 8714 20 | Parts and accessories of carriage for disabled persons |
| 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 |
| 8802 or 8806 | Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 8807 | Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III) [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products |
| 8904 | Tugs and pusher craft |
| 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 |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats |
| 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 |
| 90 | Coronary stents and coronary stent systems for use with cardiac catheters |
| 90 or any other Chapter | Artificial kidney |
| 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney |
| 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 |
| 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule |
| 9404 | Cotton quilts of sale value not exceeding ₹1000 per piece |
| 9401 10 00 | Aircraft seats |
| 9405 | Kerosene pressure lantern |
| 9405 91 00, 9405 92 00 or 9405 99 00 | Parts of kerosene pressure lanterns including gas mantles |
| 9503 | Toy balloons made of natural rubber latex |
| 9507 | Fishing hooks |
| 9601 | Worked corals other than articles of coral |
| 9603 [other than 9603 10 00] | Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] |
| 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 |
| 9705 | Numismatic coins |
| 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. |
| Any chapter | Rosaries, prayer beads or Hawan samagri |
| Any chapter | Biomass briquettes or solid bio fuel pellets |
The above list shows 5% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.