Indian GST rates and HSN classification | Updated 21 October 2026
GST 5% Goods List: HSN Codes 2606 to 8437
This guide explains the GST treatment of goods historically listed in the 5% schedule across HSN headings 2606 to 8437, including ores, fuels, medicines, textiles, footwear, construction materials and machinery. It also explains how to check the legally applicable rate following recent GST reforms.
Legal basis and meaning of GST rates
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for levy of central tax on intra-State supplies of goods or services at rates notified by the Government on the GST Council's recommendations, subject to the Act. Corresponding State or Union Territory GST legislation governs the other component. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 provides for integrated tax on inter-State supplies.
HSN means Harmonised System of Nomenclature, used to classify goods for tariff and GST purposes. A 5% combined GST rate ordinarily corresponds to 2.5% CGST plus 2.5% SGST or UTGST for an intra-State taxable supply, or 5% IGST for an inter-State taxable supply. This split applies only where the particular goods actually attract 5% under the current notifications.
The GST Council's 56th meeting recommended a broad structure of 5% and 18%, with special treatment for certain goods. Most notified rate changes commenced on 22 September 2025, subject to specified exceptions. The Council also published recommendations and FAQs following its 57th meeting on 8 October 2026; recommendations should not be confused with the text or effective date of binding notifications.
How to verify the current rate
Identify the exact HSN heading and product specification; check whether any exemption, valuation threshold, end-use condition or special rate applies; then review the relevant central and State or UT notifications and amendments effective on the supply date. For inter-State supplies, check the corresponding IGST notification. Useful official sources include the CBIC GST portal, GST Council, GST Council updates and 57th meeting material, 56th GST Council recommendations, and official September 2025 rate-change FAQs.
Historical 5% GST goods schedule: HSN 2606 to 8437
Entries below are retained from the original webpage to preserve descriptions and HSN coverage. Historical CGST, SGST/UTGST and IGST percentages are shown for reference only. Several original entries require reclassification or a current notification check, and older apparel and footwear value thresholds should not be relied upon as current law.
| HSN code | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 2606 | Aluminium ores and concentrates | 2.5% | 2.5% | 5% |
| 2607 | Lead ores and concentrates | 2.5% | 2.5% | 5% |
| 2608 | Zinc ores and concentrates | 2.5% | 2.5% | 5% |
| 2609 | Tin ores and concentrates | 2.5% | 2.5% | 5% |
| 2610 | Chromium ores and concentrates | 2.5% | 2.5% | 5% |
| 2611 | Tungsten ores and concentrates | 2.5% | 2.5% | 5% |
| 2612 | Uranium or thorium ores and concentrates | 2.5% | 2.5% | 5% |
| 2613 | Molybdenum ores and concentrates | 2.5% | 2.5% | 5% |
| 2614 | Titanium ores and concentrates | 2.5% | 2.5% | 5% |
| 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates | 2.5% | 2.5% | 5% |
| 2616 | Precious metal ores and concentrates | 2.5% | 2.5% | 5% |
| 2617 | Other ores and concentrates | 2.5% | 2.5% | 5% |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 2.5% | 2.5% | 5% |
| 27 | Bio-gas | 2.5% | 2.5% | 5% |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 2.5% | 2.5% | 5% |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 2.5% | 2.5% | 5% |
| 2703 | Peat (including peat litter), whether or not agglomerated | 2.5% | 2.5% | 5% |
| 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2.5% | 2.5% | 5% |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2.5% | 2.5% | 5% |
| 2706 | Tar distilled from coal, from lignite or from peat | 2.5% | 2.5% | 5% |
| 2710 | Kerosene PDS | 2.5% | 2.5% | 5% |
| 2711 12 00, 2711 13 00, 2710 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. | 2.5% | 2.5% | 5% |
| 28 28 28 28 | Thorium oxalate Enriched KBF4 (enriched potassium fluroborate) Enriched elemental boron Nuclear fuel | 2.5% | 2.5% | 5% |
| 2805 11 | Nuclear grade sodium | 2.5% | 2.5% | 5% |
| 2809 | Fertilizer grade phosphoric acid | 2.5% | 2.5% | 5% |
| 2845 | Heavy water and other nuclear fuels | 2.5% | 2.5% | 5% |
| 2853 | Compressed air | 2.5% | 2.5% | 5% |
| 30 | Insulin | 2.5% | 2.5% | 5% |
| 3002, 3006 | Animal or Human Blood Vaccines | 2.5% | 2.5% | 5% |
| 30 | Diagnostic kits for detection of all types of hepatitis Desferrioxamine injection or deferiprone Cyclosporin Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name Oral re-hydration salts or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 3101 | All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name | 2.5% | 2.5% | 5% |
| 32 | Wattle extract, quebracho extract, chestnut extract | 2.5% | 2.5% | 5% |
| 3202 | Enzymatic preparations for pre-tanning | 2.5% | 2.5% | 5% |
| 3307 41 00 | Agarbatti | 2.5% | 2.5% | 5% |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 3915 | Waste, parings or scrap, of plastics | 2.5% | 2.5% | 5% |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 2.5% | 2.5% | 5% |
| 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 2.5% | 2.5% | 5% |
| 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 4016 | Erasers | 2.5% | 2.5% | 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 dehaired or split | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| HSN code | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 2.5% | 2.5% | 5% |
| 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 2.5% | 2.5% | 5% |
| 4501 | Natural cork, raw or simply prepared | 2.5% | 2.5% | 5% |
| 4601,4602 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** | 2.5% | 2.5% | 5% |
| 4707 | Recovered waste or scrap of paper or paperboard | 2.5% | 2.5% | 5% |
| 4801 | Newsprint, in rolls or sheets | 2.5% | 2.5% | 5% |
| 4823 | Kites | 2.5% | 2.5% | 5% |
| 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets | 2.5% | 2.5% | 5% |
| 5004 to 5006 | Silk yarn | 2.5% | 2.5% | 5% |
| 5007 | Woven fabrics of silk or of silk waste | 2.5% | 2.5% | 5% |
| 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool | 2.5% | 2.5% | 5% |
| 5105 | Wool and fine or coarse animal hair, carded or combed | 2.5% | 2.5% | 5% |
| 5106 to 5110 | Yarn of wool or of animal hair | 2.5% | 2.5% | 5% |
| 5111 to 5113 | Woven fabrics of wool or of animal hair | 2.5% | 2.5% | 5% |
| 5201 to 5203 | Cotton and Cotton waste | 2.5% | 2.5% | 5% |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 2.5% | 2.5% | 5% |
| 5205 to 5207 | Cotton yarn [other than khadi yarn] | 2.5% | 2.5% | 5% |
| 5208 to 5212 | Woven fabrics of cotton | 2.5% | 2.5% | 5% |
| 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) | 2.5% | 2.5% | 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) | 2.5% | 2.5% | 5% |
| 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) | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 2.5% | 2.5% | 5% |
| 5407, 5408 | Woven fabrics of manmade textile materials | 2.5% | 2.5% | 5% |
| 5512 to 5516 | Woven fabrics of manmade staple fibres | 2.5% | 2.5% | 5% |
| 5605 0010 | Real zari thread (gold) and silver thread, combined with textile thread | 2.5% | 2.5% | 5% |
| 5607 | Jute twine, coir cordage or ropes | 2.5% | 2.5% | 5% |
| HSN code | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 2.5% | 2.5% | 5% |
| 5609 | Products of coir | 2.5% | 2.5% | 5% |
| 5702, 5703,5705 | Coir mats, matting and floor covering | 2.5% | 2.5% | 5% |
| 5801 | all goods | 2.5% | 2.5% | 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) | 2.5% | 2.5% | 5% |
| 5808 | Saree fall | 2.5% | 2.5% | 5% |
| 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal | 2.5% | 2.5% | 5% |
| 60 | Knitted or crocheted fabrics [All goods] | 2.5% | 2.5% | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece | 2.5% | 2.5% | 5% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece | 2.5% | 2.5% | 5% |
| 63 | Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece | 2.5% | 2.5% | 5% |
| 64 | Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. | 2.5% | 2.5% | 5% |
| 6602 00 00 | Walking-sticks including seat sticks | 2.5% | 2.5% | 5% |
| 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | 2.5% | 2.5% | 5% |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 2.5% | 2.5% | 5% |
| 6904 10 00 | Building bricks | 2.5% | 2.5% | 5% |
| 6905 10 00 | Earthen or roofing tiles | 2.5% | 2.5% | 5% |
| 7001 | Cullet or other waste or scrap of glass | 2.5% | 2.5% | 5% |
| 7018 | Glass beads. | 2.5% | 2.5% | 5% |
| 84 | Pawan Chakki that is Air Based Atta Chakki | 2.5% | 2.5% | 5% |
| 8413, 8413 91 | Hand pumps and parts thereof | 2.5% | 2.5% | 5% |
| 8419 19 | Solar water heater and system | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
Browse related GST lists
These linked pages contain additional HSN ranges from the original GST goods index. Their historical rate labels should likewise be checked against current notifications.
Frequently asked questions
Does every item in this table still attract 5% GST?
No. The table reflects the earlier webpage's schedule. Some rates, descriptions, thresholds and exemptions have changed. Current notifications control the tax payable.
What is the difference between CGST and IGST?
CGST is the central component of GST on an intra-State supply; IGST generally applies to inter-State supplies. The place-of-supply and nature-of-supply rules determine the appropriate tax.
Are GST Council recommendations themselves law?
Rate recommendations guide government action. Applicable rates must be established from valid notifications issued under the relevant GST statutes, including their commencement provisions and subsequent amendments.