Indian GST | HSN classification and rates
GST 5% Goods List: HSN Codes 8504 to 9804
A practical guide to the goods historically listed under the 5 percent GST rate, covering electric vehicles, renewable energy equipment, aircraft, ships, medical aids, textiles and handicrafts.
Rate update: This is a historical 5 percent GST schedule, not a declaration that every listed item continues to attract 5 percent GST. Major GST rate revisions took effect on 22 September 2025. Check the latest item-specific rate notification, exemptions and classification before invoicing or filing returns. The older entries below are retained for reference and should not be treated as a current rate certificate.
How GST rates are determined under Indian law
Section 9 of the Central Goods and Services Tax Act, 2017 provides for the levy and collection of central GST on intra-State taxable supplies at notified rates, subject to statutory conditions. Corresponding State GST or Union Territory GST applies to the same intra-State transaction. Section 5 of the Integrated Goods and Services Tax Act, 2017 governs integrated GST on inter-State supplies and imports, as applicable.
Section 11 of the CGST Act authorises exemptions by notification in the public interest, subject to the Act. Section 15 establishes the value of taxable supply, including the transaction-value principle and prescribed inclusions or exclusions. Section 14 sets out time-of-supply rules when the tax rate changes. These provisions should be read together with the relevant rate schedules and subsequent amendments.
HSN (Harmonised System of Nomenclature) is the tariff classification framework used to identify goods. A heading alone does not always establish the rate: product descriptions, exclusions, intended use, value thresholds, applicable conditions and effective dates may matter. Historically, a 5 percent combined rate generally meant 2.5 percent CGST plus 2.5 percent SGST/UTGST on intra-State supplies, or 5 percent IGST on inter-State supplies.
Historical 5% GST goods list: HSN 8504 to 9804
The following entries reproduce the original classifications and rates for reference. Entries appearing more than once in the source have been consolidated. Several entries use broad chapter references and may be subject to specific conditions or later reclassification.
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 8504 | Charger or charging station for Electrically operated vehicles | 2.5% | 2.5% | 5% |
| 84 or 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 to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) [Photo voltaic cells, whether or not assembled in modules or made up into panels Explanation: 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. | 2.5% | 2.5% | 5% |
| 8509 | Wet grinder consisting of stone as grinder | 2.5% | 2.5% | 5% |
| 84-85 | 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 | 2.5% | 2.5% | 5% |
| 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 2.5% | 2.5% | 5% |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 2.5% | 2.5% | 5% |
| 8714 20 | Parts and accessories of carriage for disabled persons | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. | 2.5% | 2.5% | 5% |
| 8803 | Parts of goods of heading 8802 | 2.5% | 2.5% | 5% |
| 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 2.5% | 2.5% | 5% |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 2.5% | 2.5% | 5% |
| 8904 | Tugs and pusher craft | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats | 2.5% | 2.5% | 5% |
| 8907 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 | 2.5% | 2.5% | 5% |
| 90 | Coronary stents and coronary stent systems for use with cardiac catheters or any other Chapter Artificial kidney or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 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 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule | 2.5% | 2.5% | 5% |
| 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule | 2.5% | 2.5% | 5% |
| 9404 | Cotton quilts of sale value not exceeding Rs. 1000 per piece | 2.5% | 2.5% | 5% |
| 9401 10 100 | Aircraft seats | 2.5% | 2.5% | 5% |
| 9405 50 31 | Kerosene pressure lantern | 2.5% | 2.5% | 5% |
| 9405 91 00, 9405 92 00 or 9405 99 00 | Parts of kerosene pressure lanterns including gas mantles | 2.5% | 2.5% | 5% |
| 4016 or 9503 | Toy balloons made of natural rubber latex | 2.5% | 2.5% | 5% |
| 9507 | Fishing hooks | 2.5% | 2.5% | 5% |
| 9601 | Worked corals other than articles of coral | 2.5% | 2.5% | 5% |
| 9603 [other than 9603 10 00] | Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 9705 | Numismatic coins | 2.5% | 2.5% | 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. | 2.5% | 2.5% | 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] | 2.5% | 2.5% | 5% |
| 4823 | Articles made of paper mache | 2.5% | 2.5% | 5% |
| 5607, 5609 | Coir articles | 2.5% | 2.5% | 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 | 2.5% | 2.5% | 5% |
| 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 2.5% | 2.5% | 5% |
| 5804 30 00 | Handmade lace | 2.5% | 2.5% | 5% |
| 5805 | Hand-woven tapestries | 2.5% | 2.5% | 5% |
| 5808 10 | Hand-made braids and ornamental trimming in the piece | 2.5% | 2.5% | 5% |
| 5810 | Hand embroidered articles | 2.5% | 2.5% | 5% |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece | 2.5% | 2.5% | 5% |
| 7018 10 | Bangles, beads and small ware | 2.5% | 2.5% | 5% |
| Any Chapter | Rosaries, prayer beads or Hawan samagri | 2.5% | 2.5% | 5% |
| Any Chapter | Biomass briquettes or solid bio fuel pellets | 2.5% | 2.5% | 5% |
Source: the original page's historical rate table. Rates are not independently verified as currently applicable.
Important classification and rate considerations
Electric vehicles and charging equipment
The original list includes electrically operated vehicles and chargers or charging stations. Vehicle classification under Chapter 87 and charger classification under heading 8504 require separate consideration; the applicable rate depends on the precise notification entry and effective date.
Renewable energy equipment and combined supplies
The historical entry covers solar and wind energy systems, biogas plants and other specified equipment. It also reproduces an older 70:30 goods-and-services valuation explanation referring to Notification No. 11/2017-Central Tax (Rate). Do not assume that the historic valuation rule or rate remains unchanged; verify the current notification and contract structure.
Medical aids, ships, aircraft and handicrafts
Special entries can depend on product descriptions, eligible uses, technical specifications, and notification conditions. Aircraft and their parts, marine vessels, disability aids, handmade goods and personal-use medicines may be treated differently under later schedules. Older references to the E-Waste (Management) Rules, 2016 should be checked against the E-Waste (Management) Rules, 2022 and amendments.
What to check before applying a GST rate
Confirm the full HSN classification, the precise goods description, any exemption or concession conditions, the supply date, and whether the transaction is intra-State or inter-State. Where needed, consult a qualified tax professional or obtain an advance ruling under the applicable GST provisions.
Official GST law and rate references
- CBIC GST portal - central GST legislation, notifications, circulars and rate information.
- GST Council - Council recommendations, press releases and notifications.
- India Code - official text of the CGST Act, 2017 and IGST Act, 2017.
- GST portal - taxpayer services and compliance resources.
GST Council announcements explain policy decisions; the legally applicable tax treatment must be established from the relevant enacted law and effective notifications.