3% GST Rate Items HSN Code for Goods Updated 2023

List of 3% GST rate items as per schedule V approved in the Goods and Services Tax Council meeting. IGST @ 3%, CGST @ 1.5%, SGST/ UTGST @ 1.5%.

List of 3% GST rate items 2023: 3% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule V.

Recently, we have discussed about GST rates for Goods at 0.25% rate as approved by GST Council. Today, we shall know about the GST rates for Goods at 3% as decided by the GST Council. The GST Council has broadly approved the GST rates for goods at 3%, 5%, 12%, 18% and 28% to be levied on certain goods.

IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.

CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.

UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.

The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:

  1. 5 per cent. in respect of goods specified in Schedule I,
  2. 12 per cent. in respect of goods specified in Schedule II,
  3. 18 per cent. in respect of goods specified in Schedule III,
  4. 28 per cent. in respect of goods specified in Schedule IV,
  5. 3 per cent. in respect of goods specified in Schedule V, and
  6. 0.25 per cent. in respect of goods specified in Schedule VI

List of Goods covered under 3% GST Items

New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule V – IGST @ 3% – CGST @ 1.5% – SGST / UTGST @ 1.5% w.e.f. 01.01.2022.

HSN CodeDescription of Goods
7101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
7105Dust and powder of natural or synthetic precious or semi-precious stones
7106Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form
7107Base metals clad with silver, not further worked than semi-manufactured
7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
7109Base metals or silver, clad with gold, not further worked than semi-manufactured
7110Platinum, unwrought or in semi-manufactured forms, or in powder form
7111Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured
7112Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
7114Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
7115Other articles of precious metal or of metal clad with precious metal
7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
7117Imitation jewellery
7118Coin
HSN Code for GST Rate 3% Goods

The above list shows 3% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.


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