The Following Goods are with 5% Goods and Services Tax.
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 |
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:- 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
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