List of 5% GST rate items 2023: 5% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule I.
Recently, we have discussed about GST rates for Goods at 3% rate as approved by GST Council. Today, we shall know about the GST rates for Goods at 5% as decided by the GST Council. The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.
IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.
CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.
UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:
- 5 per cent. in respect of goods specified in Schedule I,
- 12 per cent. in respect of goods specified in Schedule II,
- 18 per cent. in respect of goods specified in Schedule III,
- 28 per cent. in respect of goods specified in Schedule IV,
- 3 per cent. in respect of goods specified in Schedule V, and
- 0.25 per cent. in respect of goods specified in Schedule VI.
List of Goods covered under 5% GST Items
New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule I – IGST @ 5% – CGST @ 2.5% – SGST / UTGST @ 2.5% w.e.f. 01.01.2022.
HSN Code 0202 to 1005 for 5% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 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 as in the ANNEXURE] |
| 0303, 0304, 0305, 0306, 0307, 0308, 0309 | 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 as in the ANNEXURE] |
| 0401 | Ultra High Temperature (UHT) milk |
| 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] |
| 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 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 |
| 0406 | Chena or paneer 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 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. |
| 0409 | Natural honey, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. |
| 0504 | 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 as in the ANNEXURE |
| 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 |
| 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. |
| 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. |
| 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. |
| 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. |
| 7 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split [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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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 as in the ANNEXURE |
| 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts |
| 0802 | Dried areca nuts, whether or not shelled or peeled |
| 0802, 0813 | Dried chestnuts (singhada), whether or not shelled or peeled |
| 0802 | Walnuts, whether or not shelled |
| 08 | Dried makhana, whether or not shelled or peeled,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 as in the ANNEXURE |
| 0804 | Mangoes sliced, dried |
| 0806 | Grapes, dried, and raisins |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
| 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 |
| 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |
| 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] |
| 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] |
| 0903 | Maté |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta |
| 0905 | Vanilla |
| 0906 | Cinnamon and cinnamon-tree flowers |
| 0907 | Cloves (whole fruit, cloves and stems) |
| 0908 | Nutmeg, mace and cardamoms |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] |
| 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 |
| 10 | All goods i.e. cereals, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 1001 | Wheat and meslin 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 1002 | Rye 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 1003 | Barley 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 1004 | Oats 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
| 1005 | Maize (corn) 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] |
The above list shows 5% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.