The Following Goods are with 5% Goods and Services Tax.
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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% |
| 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% | 2.5% |
| 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% | 2.5% |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 2.5% | 2.5% | 2.5% |
| 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% | 2.5% |
| 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% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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% |
| 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% |
Complete List of Goods with 5% GST
| Code 0202 to 1201 | Code 1205 to 2605 | Code 2606 to 8437 | Code 8504 to 9804 |
5% GST Items Code 0202 to 1201
5% GST Items Code 1205 to 2605
12% GST Goods Code 101 to 3900
12% GST Goods Code 3923 to 5809
18% GST Items Code 1107 to 3407
18% GST Items Code 3501 to 4201
18% GST Items Code 4202 to 6406
18% GST Items Code 6501 to 7020
18% GST Items Code 7201 to 7907
18% GST Items Code 8001 to 8439