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%.

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HSN Code 4901 to Any Chapter for 5% GST Rate Items

HSN CodeDescription of Goods
4901Brochures, leaflets and similar printed matter, whether or not in single sheets
5004 to 5006Silk yarn
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool
5105Wool and fine or coarse animal hair, carded or combed
5106 to 5110Yarn of wool or of animal hair
5201 to 5203Cotton and Cotton waste
5204Cotton sewing thread, whether or not put up for retail sale
5205 to 5207Cotton yarn [other than khadi yarn]
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
5303All 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 5308All 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 0010Real zari thread (gold) and silver thread, combined with textile thread
5609Products of coir
5702, 5703, 5705Coir mats, matting, floor covering and handloom durries
6602 00 00Walking-sticks including seat sticks
6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
[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 10Bricks of fossil meals or similar siliceous earths
[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 00Building bricks
[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 00Earthen or roofing tiles
7001Cullet or other waste or scrap of glass
7018Glass beads.
84Pawan Chakki that is Air Based Atta Chakki
8407 10 00, 8411Aircraft engines
8413, 8413 91Hand pumps and parts thereof
8419 12Solar water heater and system
8437Machines 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 85E-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
8504Charger or charging station for Electrically operated vehicles
8509Wet grinder consisting of stone as grinder
87Electrically 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.
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
8714 20Parts and accessories of carriage for disabled persons
88 or Any other chapterScientific 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 8806Other 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.]
8807Parts 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.]
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels  for the transport of persons or goods
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8904Tugs and pusher craft
8905Light-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
8906Other vessels, including warships and lifeboats other than rowing boats
8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
90Coronary stents and coronary stent systems for use with cardiac catheters
90 or any other ChapterArtificial kidney
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney
90 or any other ChapterParts 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 ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
9404Cotton quilts of sale value not exceeding ₹1000 per piece
9401 10 00Aircraft seats
9405Kerosene pressure lantern
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles
9503Toy balloons made of natural rubber latex
9507Fishing hooks
9601Worked 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]
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
9705Numismatic coins
9804Drugs 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 chapterRosaries, prayer beads or Hawan samagri
Any chapterBiomass briquettes or solid bio fuel pellets
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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