5% GST Item list Code 8504 to 9804

List of Goods with 5% Goods and Services Tax Code 8504 to 9804

The Following Goods are with 5% Goods and Services Tax.

List of Goods with 5% Code 8504 to 9804

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%
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%

Complete List of Goods with 5% GST