5% GST Goods - HSN 2606 to 5212
Updated as on 1 September 2026
Updated reference list of goods in the 5% GST schedule covering specified ores, fuels, nuclear and pharmaceutical products, fertilisers, chemicals, rubber, leather, paper and textile goods within the HSN range 2606 to 5212.
Current GST framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate). Goods in Schedule I attract 5% IGST; the corresponding intra-State rate is ordinarily 2.5% CGST plus 2.5% SGST/UTGST.
Effective date: the general goods-rate changes recommended by the 56th GST Council took effect from 22 September 2025. This is a statutory commencement date and has therefore not been replaced by the webpage update date. The page itself is updated as on 1 September 2026.
Current 5% GST Rate List - HSN 2606 to 5212
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 2611 | Tungsten ores and concentrates. | 2.5% | 2.5% | 5% |
| 2612 | Uranium or thorium ores and concentrates | 2.5% | 2.5% | 5% |
| 2613 | Molybdenum ores and concentrates | 2.5% | 2.5% | 5% |
| 2614 | Titanium ores and concentrates | 2.5% | 2.5% | 5% |
| 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates | 2.5% | 2.5% | 5% |
| 2616 | Precious metal ores and concentrates | 2.5% | 2.5% | 5% |
| 2617 | Other ores and concentrates | 2.5% | 2.5% | 5% |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 2.5% | 2.5% | 5% |
| 2621 | Fly Ash | 2.5% | 2.5% | 5% |
| 27 | Bio-gas | 2.5% | 2.5% | 5% |
| 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2.5% | 2.5% | 5% |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2.5% | 2.5% | 5% |
| 2710 | (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii.Marine Fuel 0.5% (FO) | 2.5% | 2.5% | 5% |
| 2711 12 00, 2711 13 00, 2711 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non- domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. | 2.5% | 2.5% | 5% |
| 2711 12 00, 2711 13 00, 2711 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers"; | 2.5% | 2.5% | 5% |
| 28 28 28 28 | Thorium oxalate Enriched KBF4 (enriched potassium fluroborate) Enriched elemental boron Nuclear fuel | 2.5% | 2.5% | 5% |
| 2805 11 | Nuclear grade sodium | 2.5% | 2.5% | 5% |
| 2809 | Fertilizer grade phosphoric acid | 2.5% | 2.5% | 5% |
| 2845 | Heavy water and other nuclear fuels | 2.5% | 2.5% | 5% |
| 2853 | Compressed air | 2.5% | 2.5% | 5% |
| 30 | Insulin | 2.5% | 2.5% | 5% |
| 3002, 3006 | Animal or Human Blood Vaccines | 2.5% | 2.5% | 5% |
| 30 | Diagnostic kits for detection of all types of hepatitis | 2.5% | 2.5% | 5% |
| 30 | Desferrioxamine injection or deferiprone | 2.5% | 2.5% | 5% |
| 30 | Cyclosporin | 2.5% | 2.5% | 5% |
| 30 | Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name | 2.5% | 2.5% | 5% |
| 30 | Oral re-hydration salts | 2.5% | 2.5% | 5% |
| 30 or any other chapter | Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule | 2.5% | 2.5% | 5% |
| 30 | Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule | 2.5% | 2.5% | 5% |
| 30 | Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule | 2.5% | 2.5% | 5% |
| 30 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia | 2.5% | 2.5% | 5% |
| 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 2.5% | 2.5% | 5% |
| 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 2.5% | 2.5% | 5% |
| 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 2.5% | 2.5% | 5% |
| 3103 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 2.5% | 2.5% | 5% |
| 3104 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 2.5% | 2.5% | 5% |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers"; | 2.5% | 2.5% | 5% |
| 32 | Wattle extract, quebracho extract, chestnut extract | 2.5% | 2.5% | 5% |
| 3202 | Enzymatic preparations for pre-tanning | 2.5% | 2.5% | 5% |
| 3307 41 00 | Agarbatti | 2.5% | 2.5% | 5% |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 2.5% | 2.5% | 5% |
| 3816 | Dolomite ramming mix | 2.5% | 2.5% | 5% |
| 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 2.5% | 2.5% | 5% |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 2.5% | 2.5% | 5% |
| 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 2.5% | 2.5% | 5% |
| 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft | 2.5% | 2.5% | 5% |
| 4011, 4013 | Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws | 2.5% | 2.5% | 5% |
| 4016 | Erasers | 2.5% | 2.5% | 5% |
| 4017 | Waste or scrap of hard rubber | 2.5% | 2.5% | 5% |
| 4101 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 2.5% | 2.5% | 5% |
| 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split | 2.5% | 2.5% | 5% |
| 4103 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 2.5% | 2.5% | 5% |
| 4104 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 2.5% | 2.5% | 5% |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 2.5% | 2.5% | 5% |
| 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 2.5% | 2.5% | 5% |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 2.5% | 2.5% | 5% |
| 4501 | Natural cork, raw or simply prepared | 2.5% | 2.5% | 5% |
| 4601,4602 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 2.5% | 2.5% | 5% |
| 4707 | Recovered waste or scrap of paper or paperboard | 2.5% | 2.5% | 5% |
| 4801 | Newsprint, in rolls or sheets | 2.5% | 2.5% | 5% |
| 4823 | Kites | 2.5% | 2.5% | 5% |
| 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets | 2.5% | 2.5% | 5% |
| 5004 to 5006 | Silk yarn | 2.5% | 2.5% | 5% |
| 5007 | Woven fabrics of silk or of silk waste | 2.5% | 2.5% | 5% |
| 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool | 2.5% | 2.5% | 5% |
| 5105 | Wool and fine or coarse animal hair, carded or combed | 2.5% | 2.5% | 5% |
| 5106 to 5110 | Yarn of wool or of animal hair | 2.5% | 2.5% | 5% |
| 5111 to 5113 | Woven fabrics of wool or of animal hair | 2.5% | 2.5% | 5% |
| 5201 to 5203 | Cotton and Cotton waste | 2.5% | 2.5% | 5% |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 2.5% | 2.5% | 5% |
| 5205 to 5207 | Cotton yarn [other than khadi yarn] | 2.5% | 2.5% | 5% |
| 5208 to 5212 | Woven fabrics of cotton | 2.5% | 2.5% | 5% |
| 2619 | Linz-Donawitz (LD) slag | 2.5% | 2.5% | 5% |
| 3406 | Candles, tapers and the like | 2.5% | 2.5% | 5% |
| 3503 | Gelatin and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 2.5% | 2.5% | 5% |
| 3505 | Dextrins and other modified starches; glues based on starches, dextrins or other modified starches | 2.5% | 2.5% | 5% |
| 3605 00 10 | Specified goods under tariff item 3605 00 10 | 2.5% | 2.5% | 5% |
| 3701 | Photographic plates and film for X-ray for medical use | 2.5% | 2.5% | 5% |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 2.5% | 2.5% | 5% |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track, other than feature films | 2.5% | 2.5% | 5% |
| 3808 | Specified bio-pesticides covered by Schedule I | 2.5% | 2.5% | 5% |
| 3818 | Silicon wafers | 2.5% | 2.5% | 5% |
| 3822 | All diagnostic kits or reagents including certified reference materials | 2.5% | 2.5% | 5% |
| 3926 | Feeding bottles and plastic beads | 2.5% | 2.5% | 5% |
| 4007 | Latex rubber thread | 2.5% | 2.5% | 5% |
| 4011 | Rear tractor tyres and rear tractor tyre tubes | 2.5% | 2.5% | 5% |
| 4011 70 00 | Tyres for tractors | 2.5% | 2.5% | 5% |
| 4013 90 49 | Tubes for tractor tyres | 2.5% | 2.5% | 5% |
| 4014 | Nipples of feeding bottles | 2.5% | 2.5% | 5% |
Goods Moved Out of the 5% Schedule
The following goods appeared at 5% on the older page but are not part of the current 5% list under the post-22 September 2025 rate structure:
| HSN | Description | Current GST | Status |
|---|---|---|---|
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18% | Moved to the standard-rate schedule from 22 September 2025. |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 18% | Moved to the standard-rate schedule from 22 September 2025. |
| 2703 | Peat (including peat litter), whether or not agglomerated | 18% | Moved to the standard-rate schedule from 22 September 2025. |
Important Classification Notes
The exact GST treatment depends on the complete tariff description, end use, packaging status and exclusions stated in the operative notification. A heading number alone should not be used where the schedule limits the rate to specified goods or a specified use.
The source-page typographical entry "386" for bio-diesel has been normalised to 3826. The source also showed 2.5% IGST for fly ash under heading 2621; this has been corrected to 5% IGST.
Coal, lignite and peat under headings 2701, 2702 and 2703 are now in the 18% schedule from 22 September 2025 and are therefore separated from the current 5% table. Specified goods such as coke and semi-coke under 2704, coal gas under 2705, PDS kerosene/specified bunker fuels under 2710 and qualifying LPG supplies continue to be shown only where the Schedule I description is satisfied.
Official GST Sources
For invoicing and return filing, verify the exact tariff entry in the current CBIC rate notification and any later amendment, exemption or clarification. For an intra-State supply, also verify the corresponding Central Tax (Rate) and applicable State or Union Territory notification.