5% GST Goods. Items with 5 Percent GST

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

0207,

0208, 0209,
0210

303

2.5%

2.5%

5%

304

305

306

307

0308,
0309

401

Ultra High Temperature (UHT) milk

2.5%

2.5%

5%

402

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%

403

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

2.5%

2.5%

5%

404

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%

406

Chena or paneer pre-packaged and labelled

2.5%

2.5%

5%

408

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%

409

Natural honey pre-packaged and labelled

2.5%

2.5%

5%

410

Insects and other edible products of animal origin, not elsewhere specified or included

2.5%

2.5%

5%

502

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%

504

All goods [other than fresh or chilled] pre-packaged and labelled.

2.5%

2.5%

5%

505

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%

507

[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%

508

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%

510

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%

511

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%

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

07

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

2.5%

2.5%

5%

713

Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled.

2.5%

2.5%

5%

714

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 pre-packaged and labelled.

2.5%

2.5%

5%

801

Cashew nuts, whether or not shelled or peeled, desiccated coconuts

2.5%

2.5%

5%

802

Dried areca nuts, whether or not shelled or peeled

2.5%

2.5%

5%

802, 813

Dried chestnuts (singhada), whether or not shelled or peeled

2.5%

2.5%

5%

08

Dried makhana, whether or not shelled or peeled pre-packaged and labelled.

2.5%

2.5%

5%

806

Grapes, dried, and raisins

2.5%

2.5%

5%

811

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%

812

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%

814

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%

901

Coffee roasted, whether or not decaffeinated coffee
husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

2.5%

2.5%

5%

902

Tea, whether or not flavoured [other than unprocessed
green leaves of tea

2.5%

2.5%

5%

903

Mate

2.5%

2.5%

5%

904

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%

905

Vanilla

2.5%

2.5%

5%

906

Cinnamon and cinnamon-tree flowers

2.5%

2.5%

5%

907

Cloves (whole fruit, cloves and stems)

2.5%

2.5%

5%

908

Nutmeg, mace and cardamoms

2.5%

2.5%

5%

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality.

2.5%

2.5%

5%

910 [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%