5% GST Goods - HSN 1001 to 1702
Updated as on 1 September 2026
Current reference list of goods in the 5% GST schedule covering cereals, cereal flours and meals, oil seeds, vegetable materials, edible oils, sugar, jaggery and related goods under HSN headings broadly from 1001 to 1702.
Current GST framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification and prescribes 5% IGST for goods specified in Schedule I. For intra-State supplies, the corresponding rate is ordinarily 2.5% CGST plus 2.5% SGST/UTGST.
Important: the post-rationalisation goods-rate structure generally took effect from 22 September 2025. That is a statutory effective date and is not replaced by the webpage update date. Product descriptions such as
"pre-packaged and labelled" and exclusions such as seed quality must be applied exactly as stated in the operative notification.
5% GST Rate List - HSN 1001 to 1702
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST | Current position |
|---|---|---|---|---|---|
| 10 | All goods i.e. cereals pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1001 | Wheat and meslin pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1002 | Rye pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1003 | Barley pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1004 | Oats pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1005 | Maize (corn) pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1006 | Rice pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1007 | Grain sorghum pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1101 | Wheat or meslin flour pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1103 | Cereal groats, meal and pellets, including suji and dalia pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 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% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1105 | Meal, powder, Flour flakes, granules and pellets of potatoes pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 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 {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 0713 | Guar gum refined split | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1109 00 00 | Wheat gluten, whether or not dried | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 12 | All goods other than of seed quality | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1201 | Soya beans, whether or not broken other than of seed quality. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1203 | Copra | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1204 | Linseed, whether or not broken other than of seed quality. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1205 | Rape or colza seeds, whether or not broken other than of seed quality. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1206 | Sunflower seeds, whether or not broken other than of seed quality | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1209 | Tamarind seeds meant for any use other than sowing | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1210 20 20 | Hop cones, ground, powdered or in the form of pellets; lupulin | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1301 | Compounded asafoetida commonly known as heeng | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 13 | Tamarind kernel powder | 2.50% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] | Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1404 or 3305 | Mehendi paste in cones | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1516 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1517 | Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1518 | Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1701 | Beet sugar, cane sugar | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled"; | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
| 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 2.5% | 2.5% | 5% | 5% schedule, subject to the exact tariff description and any applicable exemption/condition. |
Classification and Packaging Conditions
GST liability depends on the precise Customs Tariff classification and the full description in the relevant notification. Where an entry is limited to goods that are "pre-packaged and labelled", or excludes seed-quality goods or another specified category, the condition must be checked before applying the 5% rate.
The source page contained an apparent typographical error showing 2.5% IGST for HSN 1209; this has been corrected to 5% in the redesigned table. The presentation of "713" for guar gum refined split has also been normalised to heading 0713.
Official GST Sources and Verification
For invoicing, returns and classification decisions, verify the tariff heading and exact description against the current Schedule I of Notification No. 9/2025-Integrated Tax (Rate), together with the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification and any applicable exemption or later amendment.