List of all Goods Covered under GST 5% Rate list, GST 5% Items List 2019 (updated till 01-01-2019)

List of all Goods Covered under GST 5% Rate list, GST 5% Items List, GST 5% Rate List 2019. Check list of all items under GST Rate 5%. Check list of all goods covered under 5% Rate. GST Rate Schedule for Goods updated till 01-01-2019 (1st January 2019). 5% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2019, GST Items taxable under 5% GST Rate.

In this article we provide Item wise Item list of all goods covers in 5% Tax Rate under GST Regime. You may also download GST Rate list 2019 in PDF Format. here we provide GST 0% Rate items list. Now check List of all Goods Covered under GST 5% Rate list, GST 5% Items List from below…

List of all Goods Covered under GST 5% Rate list

updated till 01-01-2019

Chapter / Heading / Sub-heading / Description of Goods GST Rate
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled], and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5
0401 Ultra High Temperature (UHT) milk 5
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 5
0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 5
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5
0406 Chena or paneer 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 in the ANNEXURE 5
0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5
0409 Natural honey, 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 in the ANNEXURE 5
0410 Edible products of animal origin, not elsewhere specified or included 5
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5
0504 All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE.
5
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5
0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 5
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5
07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5
0713 Dried leguminous vegetables, shelled, whether or not skinned or split 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 in the ANNEXURE] 5
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
5
0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 5
0802 Dried areca nuts, whether or not shelled or peeled 5
0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 5
0802 Walnuts, whether or not shelled. 5
08 Dried makhana, whether or not shelled or peeled,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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
5
0804 Mangoes sliced, dried. 5
0806 Grapes, dried, and raisins 5
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5
0813 Tamarind, dried. 5
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5
0901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. 5
0902 Tea, whether or not flavoured other than unprocessed green leaves of tea. 5
0903 Maté 5
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5
0905 Vanilla 5
0906 Cinnamon and cinnamon-tree flowers 5
0907 Cloves (whole fruit, cloves and stems) 5
0908 Nutmeg, mace and cardamoms 5
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. 5
0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5
10 All goods i.e. cereals, 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 in the ANNEXURE. 5
1001 Wheat and meslin 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 in the ANNEXURE. 5
1002 Rye 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 in the ANNEXURE 5
1003 Barley 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 in the ANNEXURE 5
1004 Oats 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 in the ANNEXURE 5
1005 Maize (corn) 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 in the ANNEXURE 5
1006 Rice 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 in the ANNEXURE 5
1007 Grain sorghum 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 in the ANNEXURE 5
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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 in the ANNEXURE 5
1101 Wheat or meslin flour 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 in the ANNEXURE 5
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 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 in the ANNEXURE 5
1103 Cereal groats, meal and pellets, including suji and dalia, 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 in the ANNEXURE 5
1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 5
1105 Meal, powder, Flour, flakes, granules and pellets of potatoes 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 in the ANNEXURE 5
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 5
713 Guar gum refined split 5
1109 00 00 Wheat gluten, whether or not dried 5
12 All goods other than of seed quality 5
1201 Soya beans, whether or not broken other than of seed quality. 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality. 5
1203 Copra 5
1204 Linseed, whether or not brokenother than of seed quality. 5
1205 Rape or colza seeds, whether or not brokenother than of seed quality. 5
1206 Sunflower seeds, whether or not brokenother than of seed quality 5
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 5
1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 5
1211 Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 5
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 5
1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 5
1301 Compounded asafoetida commonly known as heeng 5
13 Tamarind kernel powder 5
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 5
1404 or 3305 Mehendi paste in cones 5
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 5
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 5
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 5
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5
1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 5
1517 Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5
1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 5
1701 Beet sugar, cane sugar 5
1702 or 1704 Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa 5
1801 Cocoa beans whole or broken, raw or roasted 5
1802 Cocoa shells, husks, skins and other cocoa waste 5
1803 Cocoa paste whether or not de-fatted 5
1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares 5
1902 Seviyan (vermicelli) 5
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5
1905 Pizza bread 5
1905 or 2106 Khakhra, plain chapatti or roti 5
1905 40 00 Rusks, toasted bread and similar toasted products 5
2106 Roasted Gram ,idli/dosa batter, chutney powder 5
2106 90 Sweetmeats 5
2106 90 Namkeens, 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 5
2201 90 10 Ice and snow 5
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 5
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5
2302 Bran, 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 5
2302 Rice bran (other than de-oiled rice bran) 5
2303 Residues 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 5
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 5
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 5
2307 Wine lees; argol 5
2401 Tobacco leaves 5
2502 Unroasted iron pyrites. 5
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 5
2504 Natural graphite. 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5
2506 Quartz (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. 5
2507 Kaolin and other kaolinic clays, whether or not calcined. 5
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5
2509 Chalk. 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5
2512 Siliceous 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. 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2515
(Except
2515 12 10,
2515 12 20,
2515 12 90) or
6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and
travertine], other than mirror polished stone which is ready to use
5
2515 11 00 Marble and travertine, crude or roughly trimmed 5
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. 5
2516 11 00 Granite crude or roughly trimmed 5
2517 Pebbles, 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. 5
2518 Dolomite, 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; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered
5
2519 Natural 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. 5
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 5
2524 Asbestos 5
2525 Mica, including splitting; mica waste. 5
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 5
2528 Natural 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) 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5
2530 Mineral substances not elsewhere specified or included. 5
26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 5
2601 Iron ores and concentrates, including roasted iron pyrites 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5
2603 Copper ores and concentrates. 5
2604 Nickel ores and concentrates. 5
2605 Cobalt ores and concentrates. 5
2606 Aluminium ores and concentrates. 5
2607 Lead ores and concentrates. 5
2608 Zinc ores and concentrates. 5
2609 Tin ores and concentrates. 5
2610 Chromium ores and concentrates. 5
2611 Tungsten ores and concentrates. 5
2612 Uranium or thorium ores and concentrates. 5
2613 Molybdenum ores and concentrates. 5
2614 Titanium ores and concentrates. 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5
2616 Precious metal ores and concentrates. 5
2617 Other ores and concentrates 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel 5
2621 Fly Ash 5
27 Bio-gas 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5
2702 Lignite, whether or not agglomerated, excluding jet 5
2703 Peat (including peat litter), whether or not agglomerated 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5
2706 Tar distilled from coal, from lignite or from peat 5
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 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied 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. 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 5
28 Thorium oxalate 5
28 Enriched KBF4 (enriched potassium fluroborate) 5
28 Enriched elemental boron 5
28 Nuclear fuel 5
2805 11 Nuclear grade sodium 5
2809 Fertilizer grade phosphoric acid 5
2845 Heavy water and other nuclear fuels 5
2853 Compressed air 5
30 Insulin 5
3002, 3006 Animal or Human Blood Vaccines 5
30 Diagnostic kits for detection of all types of hepatitis 5
30 Desferrioxamine injection or deferiprone 5
30 Cyclosporin 5
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5
30 Oral re-hydration salts 5
30 or any Chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic 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 5
3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5
3105 Mineral 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 5
32 Wattle extract, quebracho extract, chestnut extract 5
3202 Enzymatic preparations for pre-tanning 5
3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambhrani 5
3402 Sulphonated castor oil, fish oil or sperm oil 5
3605 00 10 Handmade safety matches
Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i)        frame filling;
(ii)     dipping of splints in the composition for match heads;
(iii)   filling of boxes with matches;
(iv)    pasting of labels on match boxes, veneers or cardboards;
(v)      packaging
5
3915 Waste, parings or scrap, of plastics 5
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5
4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 5
4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 5
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5
4016 Erasers 5
4017 Waste or scrap of hard rubber 5
4101 Raw 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 dehairedor split 5
4102 Raw 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 5
4103 Other 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 5
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5
4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 5
4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 5
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 5
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 5
4115 Composition 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 5
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5
4501 Natural cork, raw or simply prepared 5
4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** 5
4707 Recovered waste or scrap of paper or paperboard 5
4801 Newsprint, in rolls or sheets 5
4823 Kites, Paper mache articles 5
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5
5004 to 5006 Silk yarn 5
5007 Woven fabrics of silk or of silk waste 5
5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5
5105 Wool and fine or coarse animal hair, carded or combed 5
5106 to 5110 Yarn of wool or of animal hair 5
5111 to 5113 Woven fabrics of wool or of animal hair 5
5201 to 5203 Cotton and Cotton waste 5
5204 Cotton sewing thread, whether or not put up for retail sale 5
5205 to 5207 Cotton yarn [other than khadi yarn] 5
5208 to 5212 Woven fabrics of cotton 5
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5
5303 All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5
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 5
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5
5407, 5408 Woven fabrics of manmade textile materials 5
5512 to 5516 Woven fabrics of manmade staple fibres 5
5605 0010 Real zari thread (gold) and silver thread, combined with textile thread 5
5607 Jute twine, coir cordage or ropes 5
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5
5609 Products of coir 5
5702, 5703, 5705 Coir mats, matting, floor
covering and handloom durries
5
5801 all goods 5
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5
5808 Saree fall 5
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 5
60 Knitted or crocheted fabrics [All goods] 5
61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece 5
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5
63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 5
6309 or 6310 Worn clothing and other worn articles; rags 5
64 Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5
6602 00 00 Walking-sticks including seat sticks 5
6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 5
6901 00 10 Bricks of fossil meals or similar siliceous earths 5
6904 10 00 Building bricks 5
6905 10 00 Earthen or roofing tiles 5
7001 Cullet or other waste or scrap of glass 5
7018 Glass beads. 5
84 Pawan Chakki that is Air Based Atta Chakki 5
8407 10 00, 8411 Aircraft engines 5
8413, 8413 91 Hand pumps and parts thereof 5
8419 19 Solar water heater and system 5
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 5
84, 85 or 94 Following renewable energy devices & parts for their manufacture
(a)   Bio-gas plant
(b)   Solar power based devices
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste toenergyplants/devices
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panelsExplanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.
5
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
5
8601 Rail locomotives powered from an external source of electricity or by electric accumulators 5
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 5
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 5
8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 5
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 5
8606 Railway or tramway goods vans and wagons, not self-propelled 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 5
8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 5
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5
8714 20 Parts and accessories of carriage for disabled persons 5
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 5
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 5
8803 Parts of goods of heading 8802 5
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5
8904 Tugs and pusher craft 5
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 5
8906 Other vessels, including warships and lifeboats other than rowing boats 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 5
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5
90 Coronary stents and coronary stent systems for use with cardiac catheters 5
90 or any other Chapter Artificial kidney 5
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5
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
5
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 5
9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 5
9401 10 00 Aircraft seats 5
9405 50 31 Kerosene pressure lantern 5
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 5
4016 or 9503 Toy balloons made of natural rubber latex 5
9507 Fishing hooks 5
9601 Worked corals other than articles of coral 5
9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 5
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 5
9705 Numismatic coins 5
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. 5
4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 5
4823 Articles made of paper mache 5
5607, 5609 Coir articles 5
5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 5
57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 5
5804 30 00 Handmade lace 5
5805 Hand-woven tapestries 5
5808 10 Hand-made braids and ornamental trimming in the piece 5
5810 Hand embroidered articles 5
6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 5
7018 10 Bangles, beads and small ware 5
7018 10 Bangles, beads and small ware 5
Any Chapter Rosaries, prayer beads or Hawan samagri 5
Any Chapter Biomass briquettes or solid bio fuel pellets 5

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