India GST rates and HSN classification
GST 5 Percent Goods List: HSN Codes 1205 to 2605
A detailed reference to goods historically listed under the 5 percent GST slab, including oil seeds, vegetable oils, food products, mineral materials and metal ores, together with the legal framework for checking the applicable rate.
Important rate update (21 October 2026): This table preserves the earlier 5 percent classification entries from the original article. It is not a verified current-rate schedule for every product. Following the GST rate rationalisation effective for most goods from 22 September 2025, consult the applicable current notification, its amendments and exemptions before invoicing. Tobacco-related goods were subject to separate transition rules.
Legal provisions governing GST rates
Section 9(1) of the Central Goods and Services Tax Act, 2017 authorises the levy of central GST on taxable intra-State supplies at notified rates. Section 11 empowers the Government to grant exemptions on the GST Council's recommendations. Section 15 sets out the valuation rules, while Section 14 determines time of supply when rates change.
For an intra-State taxable supply at a total rate of 5 percent, the ordinary split is 2.5 percent CGST plus 2.5 percent SGST or UTGST. For an inter-State supply, the corresponding rate is ordinarily 5 percent IGST, subject to the applicable IGST provisions. The HSN (Harmonised System of Nomenclature) heading identifies goods for tariff classification, but a heading alone does not establish the rate without reading its description, exclusions and conditions.
The original 5 percent entries were drawn from Schedule I to Notification No. 1/2017-Central Tax (Rate) and related amendments. The 2025 rationalisation introduced a revised framework, including Notification No. 09/2025-Central Tax (Rate). Check the CBIC Tax Information Portal for the operative consolidated notification and subsequent changes, and the GST Council notification directory.
Historical 5 Percent GST Item List: Codes 1205 to 2605
The following entries reproduce the substance of the original list for research and cross-reference. The displayed percentages are historical rates, not a certification of present tax liability. Certain goods may now be exempt, differently rated, or covered by narrower tariff descriptions.
| HSN heading | Goods description (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 1205 | Rape or colza seeds, whether or not broken other than of seed quality | 2.5% | 2.5% | 5% |
| 1206 | Sunflower seeds, whether or not broken other than of seed quality | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard | 2.5% | 2.5% | 5% |
| 1210 | Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] | 2.5% | 2.5% | 5% |
| 1301 | Compounded asafoetida commonly known as heeng | 2.5% | 2.5% | 5% |
| 13 | Tamarind kernel powder | 2.50% | 2.5% | 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) | 2.5% | 2.5% | 5% |
| 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] | Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] | 2.5% | 2.5% | 5% |
| 1404 or 3305 | Mehendi paste in cones | 2.5% | 2.5% | 5% |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 2.5% | 2.5% | 5% |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% |
| 1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 1701 | Beet sugar, cane sugar, khandsari sugar | 2.5% | 2.5% | 5% |
| 1702 | Palmyra sugar | 2.5% | 2.5% | 5% |
| 1801 | Cocoa beans whole or broken, raw or roasted | 2.5% | 2.5% | 5% |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 2.5% | 2.5% | 5% |
| 1803 | Cocoa paste whether or not de-fatted | 2.5% | 2.5% | 5% |
| 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker's wares | 2.5% | 2.5% | 5% |
| 1902 | Seviyan (vermicelli) | 2.5% | 2.5% | 5% |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) | 2.5% | 2.5% | 5% |
| 1905 | Pizza bread | 2.5% | 2.5% | 5% |
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 2.5% | 2.5% | 5% |
| 2106 90 | Sweetmeats | 2.5% | 2.5% | 5% |
| 2201 90 10 | Ice and snow | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 2302 | Rice bran (other than de-oiled rice bran) | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] | 2.5% | 2.5% | 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[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] | 2.5% | 2.5% | 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[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] | 2.5% | 2.5% | 5% |
| 2307 | Wine lees; argol | 2.5% | 2.5% | 5% |
| 2401 | Tobacco leaves | 2.5% | 2.5% | 5% |
| 2502 | Unroasted iron pyrites | 2.5% | 2.5% | 5% |
| 2503 | [except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil] | 2.5% | 2.5% | 5% |
| 2504 | Natural graphite. | 2.5% | 2.5% | 5% |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined. | 2.5% | 2.5% | 5% |
| 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 2.5% | 2.5% | 5% |
| 2509 | Chalk | 2.5% | 2.5% | 5% |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. | 2.5% | 2.5% | 5% |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] | Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2516 11 00 | Granite crude or roughly trimmed | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2518 10 | dolomite, Not calcined or sintered | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 2.5% | 2.5% | 5% |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. | 2.5% | 2.5% | 5% |
| 2524 | Asbestos | 2.5% | 2.5% | 5% |
| 2525 | Mica, including splitting; mica waste. | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar. | 2.5% | 2.5% | 5% |
| 2530 | Mineral substances not elsewhere specified or included. | 2.5% | 2.5% | 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] | 2.5% | 2.5% | 5% |
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 5% |
| 2603 | Copper ores and concentrates. | 2.5% | 2.5% | 5% |
| 2604 | Nickel ores and concentrates | 2.5% | 2.5% | 5% |
| 2605 | Cobalt ores and concentrates | 2.5% | 2.5% | 5% |
How to verify the applicable GST rate
Identify the precise HSN tariff item and product characteristics, then read the description and exclusions in the current rate notification. Check any applicable exemption notification, changes effective on the date of supply, and the place-of-supply rules. In case of a rate change, Section 14 may affect the time-of-supply determination where invoice, payment and supply dates differ.
For background on the reforms, read the 56th GST Council recommendations and official rate-change FAQs. Council recommendations are explanatory; the enacted notifications and amendments govern the applicable rate.