GST 5 Percent Goods List: HSN Codes 0202 to 1204
An organised reference to goods formerly listed in the 5% GST schedule, including animal products, seafood, fruits, spices, cereals and oilseeds, with HSN headings and tax-rate explanations.
How the 5% GST rate works
Where goods are legally taxable at 5%, an intra-state taxable supply generally attracts 2.5% Central GST (CGST) plus 2.5% State GST (SGST) or Union Territory GST (UTGST). An inter-state supply generally attracts 5% Integrated GST (IGST). The applicable rate depends on the exact HSN classification, product description, conditions, exemptions and effective date of the notification.
GST law and relevant sections
Section 9 of the Central Goods and Services Tax Act, 2017 provides for levy and collection of CGST on intra-state supplies, subject to statutory provisions. Section 5 of the Integrated Goods and Services Tax Act, 2017 provides for levy of IGST on inter-state supplies. Section 11 of the CGST Act authorises exemptions by notification on the GST Council's recommendations. Section 15 addresses the value of taxable supply, while Section 14 sets rules for determining the time of supply where tax rates change.
HSN means the Harmonised System of Nomenclature, used to classify goods for tax purposes. A chapter or four-digit heading may cover goods with different rates or exemptions. The original article's three-digit entries such as 0303 and 0901 are presented here with leading zeros restored. Earlier references to registered brands or unit containers may not reflect current requirements, including the later pre-packaged and labelled framework.
Contents
Animal products and fish
The figures below reproduce the earlier 5% schedule for reference; verify the rate currently notified for each product.
| HSN heading | Description in earlier schedule | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 0202 0203 0204 0205 0206 0207 0208 0209 0210 | All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions | 2.5% | 2.5% | 5% |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 2.5% | 2.5% | 5% |
| 0304 | Fish fillets and other fish meat (whether or not minced), frozen | 2.5% | 2.5% | 5% |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | 2.5% | 2.5% | 5% |
| 0306 | Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | 2.5% | 2.5% | 5% |
| 0307 | Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption | 2.5% | 2.5% | 5% |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 2.5% | 2.5% | 5% |
| 0401 | Ultra High Temperature (UHT) milk | 2.5% | 2.5% | 5% |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 2.5% | 2.5% | 5% |
| 0403 | Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 2.5% | 2.5% | 5% |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 2.5% | 2.5% | 5% |
| 0406 | Chena or paneer put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. | 2.5% | 2.5% | 5% |
| 0409 | Natural honey, put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 0410 | Edible products of animal origin, not elsewhere specified or included | 2.5% | 2.5% | 5% |
| 0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 2.5% | 2.5% | 5% |
| 0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. | 2.5% | 2.5% | 5% |
| 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 2.5% | 2.5% | 5% |
| 0507 [Except 050790] | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 2.5% | 2.5% | 5% |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. | 2.5% | 2.5% | 5% |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. | 2.5% | 2.5% | 5% |
| 0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. | 2.5% | 2.5% | 5% |
Vegetables, fruits, tea and spices
The figures below reproduce the earlier 5% schedule for reference; verify the rate currently notified for each product.
| HSN heading | Description in earlier schedule | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 2.5% | 2.5% | 5% |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] | 2.5% | 2.5% | 5% |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets | 2.5% | 2.5% | 5% |
| 0801 | Cashew nuts, whether or not shelled or peeled | 2.5% | 2.5% | 5% |
| 0802 | Dried areca nuts, whether or not shelled or peeled | 2.5% | 2.5% | 5% |
| 0802 | Dried chestnuts (singhada), whether or not shelled or peeled | 2.5% | 2.5% | 5% |
| 8 | Dried makhana, whether or not shelled or peeled | 2.5% | 2.5% | 5% |
| 0806 | Grapes, dried, and raisins | 2.5% | 2.5% | 5% |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 2.5% | 2.5% | 5% |
| 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | 2.5% | 2.5% | 5% |
| 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 2.5% | 2.5% | 5% |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 2.5% | 2.5% | 5% |
| 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% |
| 0903 | Mate | 2.5% | 2.5% | 5% |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 2.5% | 2.5% | 5% |
| 0905 | Vanilla | 2.5% | 2.5% | 5% |
| 0906 | Cinnamon and cinnamon-tree flowers | 2.5% | 2.5% | 5% |
| 0907 | Cloves (whole fruit, cloves and stems) | 2.5% | 2.5% | 5% |
| 0908 | Nutmeg, mace and cardamoms | 2.5% | 2.5% | 5% |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] | 2.5% | 2.5% | 5% |
| 0910 [other than 0910 11 10, 0910 30 10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 2.5% | 2.5% | 5% |
Cereals, flours and oilseeds
The figures below reproduce the earlier 5% schedule for reference; verify the rate currently notified for each product.
| HSN heading | Description in earlier schedule | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 10 | All goods i.e. cereals, put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1001 | Wheat and meslin put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1002 | Rye put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1003 | Barley put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1004 | Oats put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1005 | Maize (corn) put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1006 | Rice put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1007 | Grain sorghum put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1101 | Wheat or meslin flour put up in unit container and bearing a registered brand name. | 2.5% | 2.5% | 5% |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1103 | Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] | 2.5% | 2.5% | 5% |
| 1105 | Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 1106 | Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name | 2.5% | 2.5% | 5% |
| 0713 | Guar gum refined split | 2.5% | 2.5% | 5% |
| 1109 00 00 | Wheat gluten, whether or not dried | 2.5% | 2.5% | 5% |
| 12 | All goods other than of seed quality | 2.5% | 2.5% | 5% |
| 1201 | Soya beans, whether or not broken other than of seed quality | 2.5% | 2.5% | 5% |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality | 2.5% | 2.5% | 5% |
| 1203 | Copra other than of seed quality | 2.5% | 2.5% | 5% |
| 1204 | Linseed, whether or not broken other than of seed quality | 2.5% | 2.5% | 5% |
How to verify current GST rates
Check the goods' HSN classification and description against the currently effective CGST and IGST rate notifications, including amendments and exemption notifications. The original rate schedule was notified through Notification No. 1/2017-Central Tax (Rate) and Notification No. 1/2017-Integrated Tax (Rate), both dated 28 June 2017, as subsequently amended or superseded. Consult official sources for the latest operative text:
- CBIC GST portal and tax notifications
- GST Council official website
- India Code for the CGST Act and IGST Act
- GST common portal
Special care is needed for fresh versus frozen products, labelled versus loose food, seed-quality goods, and exempt or nil-rated items. Wildlife products may also be subject to separate trade restrictions; their inclusion in a historical tariff list does not authorise trade.
Complete series of historical 5% GST goods lists
Editorial note: Descriptions and original 2.5% + 2.5% / 5% figures have been preserved for archival reference, not as representations of current rates. Verify current tax treatment before filing returns or issuing invoices.