5% GST Goods - HSN 1801 to 2605
Updated as on 1 September 2026
Current 5% GST reference list for goods falling broadly within HSN 1801 to 2605, including cocoa products, prepared foods, beverages, animal-feed materials and mineral products.
Current law: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification and places the goods listed in Schedule I at 5% IGST. The corresponding intra-State rate is ordinarily 2.5% CGST plus 2.5% SGST/UTGST.
Effective date: the general 2025 goods-rate changes took effect from 22 September 2025. This statutory date is retained. The webpage update date is 1 September 2026. Headings 2601 to 2605 are not shown as 5% goods because the current notification places those ore headings in the 18% schedule.
Current 5% GST Rate List - HSN 1801 to 2605
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 1801 | Cocoa beans, whole or broken, raw or roasted | 2.5% | 2.5% | 5% |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 2.5% | 2.5% | 5% |
| 1803 | Cocoa paste, whether or not defatted | 2.5% | 2.5% | 5% |
| 1804 | Cocoa butter, fat and oil | 2.5% | 2.5% | 5% |
| 1805 | Cocoa powder, not containing added sugar or other sweetening matter | 2.5% | 2.5% | 5% |
| 1806 | Chocolate and other food preparations containing cocoa | 2.5% | 2.5% | 5% |
| 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker's wares | 2.5% | 2.5% | 5% |
| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; malt extract and specified food preparations of flour, groats, meal, starch or milk products as covered by the notification | 2.5% | 2.5% | 5% |
| 1902 | Seviyan (vermicelli); pasta, whether or not cooked, stuffed or otherwise prepared; couscous, whether or not prepared | 2.5% | 2.5% | 5% |
| 1903 | Tapioca and substitutes therefor prepared from starch, including sabudana | 2.5% | 2.5% | 5% |
| 1904 | Puffed rice (muri), flattened or beaten rice (chira), parched rice (khoi), parched paddy or rice coated with sugar or gur (murki), pre-packaged and labelled | 2.5% | 2.5% | 5% |
| 1904 | Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (subject to the stated exclusions); Fortified Rice Kernel (FRK) | 2.5% | 2.5% | 5% |
| 1905 | Pastry, cakes, biscuits and other bakers' wares; communion wafers; empty cachets; sealing wafers; rice paper and similar products; specified snack pellets and extruded/expanded savoury or salted products | 2.5% | 2.5% | 5% |
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 2.5% | 2.5% | 5% |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 2.5% | 2.5% | 5% |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 2.5% | 2.5% | 5% |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 2.5% | 2.5% | 5% |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 2.5% | 2.5% | 5% |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 2.5% | 2.5% | 5% |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar | 2.5% | 2.5% | 5% |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking | 2.5% | 2.5% | 5% |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, including specified roasted nuts and fruit squashes | 2.5% | 2.5% | 5% |
| 2009 | Fruit or nut juices and vegetable juices, unfermented and not containing added spirit | 2.5% | 2.5% | 5% |
| 2009 89 90 | Tender coconut water, pre-packaged and labelled | 2.5% | 2.5% | 5% |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee and preparations based on them or on coffee | 2.5% | 2.5% | 5% |
| 2101 20 | Extracts, essences and concentrates of tea or mate and preparations based on them or on tea or mate | 2.5% | 2.5% | 5% |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 2.5% | 2.5% | 5% |
| 2102 | Yeasts; other dead single-cell micro-organisms (excluding vaccines of heading 3002); prepared baking powders | 2.5% | 2.5% | 5% |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour, meal and prepared mustard, including curry paste, mayonnaise and salad dressings | 2.5% | 2.5% | 5% |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 2.5% | 2.5% | 5% |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 2.5% | 2.5% | 5% |
| 2106 | Texturised vegetable proteins (soya bari), bari made of pulses including mungodi and batters; roasted gram idli/dosa batter, chutney powder; sweetmeats | 2.5% | 2.5% | 5% |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar ready-to-consume edible preparations, whether or not pre-packaged and labelled | 2.5% | 2.5% | 5% |
| 2106 90 91 | Diabetic foods | 2.5% | 2.5% | 5% |
| 2106 (other than 2106 90 20) | Food preparations not elsewhere specified or included, other than pan masala | 2.5% | 2.5% | 5% |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 2.5% | 2.5% | 5% |
| 2201 90 10 | Ice and snow | 2.5% | 2.5% | 5% |
| 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages | 2.5% | 2.5% | 5% |
| 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured | 2.5% | 2.5% | 5% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks, excluding specified carbonated fruit beverages | 2.5% | 2.5% | 5% |
| 2202 99 30 | Beverages containing milk | 2.5% | 2.5% | 5% |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol) | 2.5% | 2.5% | 5% |
| 2301 | Flours, meals and pellets of meat/offal, fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 2.5% | 2.5% | 5% |
| 2302 | Bran, sharps and other residues from the sifting, milling or other working of cereals or leguminous plants, subject to the exclusions stated in the notification | 2.5% | 2.5% | 5% |
| 2302 | Rice bran, other than de-oiled rice bran | 2.5% | 2.5% | 5% |
| 2303 | Residues of starch manufacture and similar residues; beet-pulp; bagasse and other waste of sugar manufacture; brewing or distilling dregs and waste | 2.5% | 2.5% | 5% |
| 2304 | Oil-cake and other solid residues resulting from extraction of soyabean oil | 2.5% | 2.5% | 5% |
| 2305 | Oil-cake and other solid residues resulting from extraction of ground-nut oil | 2.5% | 2.5% | 5% |
| 2306 | Oil-cake and other solid residues resulting from extraction of vegetable or microbial fats or oils, subject to the stated exclusions | 2.5% | 2.5% | 5% |
| 2307 | Wine lees; argol | 2.5% | 2.5% | 5% |
| 2309 | Fish soluble paste | 2.5% | 2.5% | 5% |
| 2401 | Tobacco leaves | 2.5% | 2.5% | 5% |
| 2502 | Unroasted iron pyrites | 2.5% | 2.5% | 5% |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 2.5% | 2.5% | 5% |
| 2504 | Natural graphite | 2.5% | 2.5% | 5% |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 | 2.5% | 2.5% | 5% |
| 2506 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut into rectangular blocks or slabs | 2.5% | 2.5% | 5% |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined | 2.5% | 2.5% | 5% |
| 2508 | Other clays (excluding expanded clays of heading 6806), andalusite, kyanite and sillimanite; mullite; chamotte or dinas earths | 2.5% | 2.5% | 5% |
| 2509 | Chalk | 2.5% | 2.5% | 5% |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 2.5% | 2.5% | 5% |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), subject to the notification description | 2.5% | 2.5% | 5% |
| 2512 | Siliceous fossil meals and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | 2.5% | 2.5% | 5% |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 2.5% | 2.5% | 5% |
| 2514 | Slate, whether or not roughly trimmed or merely cut into rectangular blocks or slabs | 2.5% | 2.5% | 5% |
| 2515 [except 2515 12 20, 2515 12 90] or 6802 | Ecaussine and other calcareous monumental or building stone (other than marble and travertine), and alabaster, other than mirror-polished stone ready to use | 2.5% | 2.5% | 5% |
| 2515 11 00 | Marble and travertine, crude or roughly trimmed | 2.5% | 2.5% | 5% |
| 2515 12 10 | Marble and travertine blocks | 2.5% | 2.5% | 5% |
| 2516 [except 2516 11 00, 2516 12 00] | Porphyry, basalt, sandstone and other monumental or building stone, roughly trimmed or merely cut into rectangular blocks or slabs | 2.5% | 2.5% | 5% |
| 2516 11 00 | Granite, crude or roughly trimmed | 2.5% | 2.5% | 5% |
| 2516 | Granite blocks | 2.5% | 2.5% | 5% |
| 2517 | Pebbles, gravel, broken or crushed stone, macadam, granules, chippings and powder of stones of headings 2515 or 2516, as described in the notification | 2.5% | 2.5% | 5% |
| 2518 | Dolomite, whether or not calcined or sintered, including roughly trimmed or rectangular blocks or slabs | 2.5% | 2.5% | 5% |
| 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned magnesia; other magnesium oxide | 2.5% | 2.5% | 5% |
| 2520 | Gypsum; anhydrite; plasters consisting of calcined gypsum or calcium sulphate | 2.5% | 2.5% | 5% |
| 2521 | Limestone flux; limestone and other calcareous stone of a kind used for manufacture of lime or cement | 2.5% | 2.5% | 5% |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 2.5% | 2.5% | 5% |
| 2524 | Asbestos | 2.5% | 2.5% | 5% |
| 2525 | Mica, including splittings; mica waste | 2.5% | 2.5% | 5% |
| 2526 | Natural steatite, whether or not roughly trimmed or merely cut into rectangular blocks or slabs; talc | 2.5% | 2.5% | 5% |
| 2528 | Natural borates and concentrates thereof; natural boric acid within the stated H3BO3 limit | 2.5% | 2.5% | 5% |
| 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar | 2.5% | 2.5% | 5% |
| 2530 | Mineral substances not elsewhere specified or included | 2.5% | 2.5% | 5% |
Important Classification Notes
The exact GST rate depends on the Customs Tariff classification and the complete wording of the relevant schedule entry. Conditions such as "pre-packaged and labelled", exclusions within a heading, intended use, and specified product descriptions must be applied exactly.
Some goods that were not present in the older page are now expressly included in the 5% Schedule I and have been added, including cocoa butter and cocoa powder, several prepared-food headings, fruit and vegetable preparations, specified beverages and fish soluble paste. Conversely, headings 2601 to 2605 are currently in the 18% schedule and are therefore not represented as 5% goods.
For tobacco-related goods, apply the specific implementation provisions and subsequent notifications applicable to the relevant tariff item. "Tobacco leaves" under heading 2401 appears in Schedule I, but specified tobacco products were subject to a separate transition approach under the 56th GST Council decisions.
Official GST Verification
Before invoicing or filing a return, verify the exact HSN and description against the current CBIC notification and any later amendment, exemption notification or clarification. For intra-State supplies, also check the corresponding Central Tax (Rate) and applicable State/Union Territory notification.