5% GST Goods - HSN 5301 to 9804
Updated as on 1 September 2026
Updated 5% GST reference for goods falling broadly within HSN 5301 to 9804, including textile materials, apparel, footwear, handicrafts, electric vehicles, aircraft and vessels, medical and assistive goods, toys, sports goods and works of art.
Current legal position: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification. Goods listed 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 2025 goods-rate changes took effect from 22 September 2025. That is a statutory effective date and has therefore been retained. This webpage has been updated as on 1 September 2026. The 2026 Central Tax (Rate) amendment aligning Notification No. 9/2025 with Finance Act, 2026 has also been taken into account at page-review level.
Contents
Current 5% GST Rate List - HSN 5301 to 9804
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) | 2.5% | 2.5% | 5% |
| 5302 | True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) | 2.5% | 2.5% | 5% |
| 5303 | All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) | 2.5% | 2.5% | 5% |
| 5305 to 5308 | All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn | 2.5% | 2.5% | 5% |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 2.5% | 2.5% | 5% |
| 5407, 5408 | Woven fabrics of manmade textile materials | 2.5% | 2.5% | 5% |
| 5512 to 5516 | Woven fabrics of manmade staple fibres | 2.5% | 2.5% | 5% |
| 5605 0010 | Real zari thread (gold) and silver thread, combined with textile thread | 2.5% | 2.5% | 5% |
| 5607 | Jute twine, coir cordage or ropes | 2.5% | 2.5% | 5% |
| 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 2.5% | 2.5% | 5% |
| 5609 | Products of coir | 2.5% | 2.5% | 5% |
| 5702, 5703,5705 | Coir mats, matting and floor covering | 2.5% | 2.5% | 5% |
| 5801 | All goods | 2.5% | 2.5% | 5% |
| 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | 2.5% | 2.5% | 5% |
| 5808 | Saree fall | 2.5% | 2.5% | 5% |
| 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai | 2.5% | 2.5% | 5% |
| 60 | Knitted or crocheted fabrics [All goods] | 2.5% | 2.5% | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2,500 per piece | 2.5% | 2.5% | 5% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2,500 per piece | 2.5% | 2.5% | 5% |
| 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made-up textile articles and sets, of sale value not exceeding Rs. 2,500 per piece, subject to the stated exclusions | 2.5% | 2.5% | 5% |
| 6309 or 6310 | Worn clothing and other worn articles; rags | 2.5% | 2.5% | 5% |
| 6602 00 00 | Walking-sticks including seat sticks | 2.5% | 2.5% | 5% |
| 7001 | Cullet or other waste or scrap of glass | 2.5% | 2.5% | 5% |
| 7018 | Glass beads. | 2.5% | 2.5% | 5% |
| 8407 10 00, 8411 | Aircraft engines | 2.5% | 2.5% | 5% |
| 8413, 8413 91 | Hand pumps and parts thereof | 2.5% | 2.5% | 5% |
| 8504 | Charger or charging station for Electrically operated vehicles | 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 or 8806 | Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use" | 2.5% | 2.5% | 5% |
| 8807 | Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III) | 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% |
| 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 | 2.5% | 2.5% | 5% |
| 90 or any other Chapter | Artificial kidney | 2.5% | 2.5% | 5% |
| 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 2.5% | 2.5% | 5% |
| 90 or any other Chapter | Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs | 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. 2,500 per piece | 2.5% | 2.5% | 5% |
| 9401 10 00 | Aircraft seats | 2.5% | 2.5% | 5% |
| 9405 | Hurricane lanterns, kerosene lamps / pressure lanterns, petromax, glass chimneys and specified parts thereof | 2.5% | 2.5% | 5% |
| 9405 91 00, 9405 92 00 or 9405 99 00 | Specified parts of hurricane lanterns, kerosene lamps / pressure lanterns and petromax, including gas mantles | 2.5% | 2.5% | 5% |
| 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 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest, including 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% |
| Any Chapter | Rosaries, prayer beads or Hawan samagri | 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 | 2.5% | 2.5% | 5% |
| 7018 10 | Bangles, beads and small ware | 2.5% | 2.5% | 5% |
| 54 | Man-made filaments; strip and the like of man-made textile materials, as covered by Schedule I | 2.5% | 2.5% | 5% |
| 55 | Man-made staple fibres and yarn/fabrics thereof, as covered by Schedule I | 2.5% | 2.5% | 5% |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 2.5% | 2.5% | 5% |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics or reinforced | 2.5% | 2.5% | 5% |
| 5911 | Textile products and articles for technical uses specified in Note 7 to Chapter 59 | 2.5% | 2.5% | 5% |
| 64 | Footwear of sale value not exceeding Rs. 2,500 per pair | 2.5% | 2.5% | 5% |
| 6501 | Textile caps | 2.5% | 2.5% | 5% |
| 6505 | Hats, knitted/crocheted or made up from lace or other textile fabrics | 2.5% | 2.5% | 5% |
| 6601 | Umbrellas and sun umbrellas, including walking-stick umbrellas, garden umbrellas and similar umbrellas | 2.5% | 2.5% | 5% |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 2.5% | 2.5% | 5% |
| 9404 | Coir products, except coir mattresses | 2.5% | 2.5% | 5% |
| 9404 | Products wholly made of quilted textile materials not exceeding Rs. 2,500 per piece | 2.5% | 2.5% | 5% |
| 9503 | Toys such as tricycles, scooters, pedal cars and similar toys, including parts and accessories, other than electronic toys | 2.5% | 2.5% | 5% |
| 9504 | Playing cards, chess boards, carrom boards and other board games such as ludo, other than video game consoles and machines | 2.5% | 2.5% | 5% |
| 9506 | Sports goods other than articles and equipment for general physical exercise | 2.5% | 2.5% | 5% |
| 9507 | Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and similar nets; specified hunting or shooting requisites | 2.5% | 2.5% | 5% |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, coral, mother-of-pearl and other animal carving material and articles thereof | 2.5% | 2.5% | 5% |
| 9603 21 00 | Tooth brushes, including dental-plate brushes | 2.5% | 2.5% | 5% |
| 9607 | Slide fasteners and parts thereof | 2.5% | 2.5% | 5% |
| 9615 | Combs, hair-slides, hairpins, curling pins, curling grips, hair-curlers and similar articles and parts thereof | 2.5% | 2.5% | 5% |
| 9701 | Paintings, drawings and pastels executed entirely by hand; collages, mosaics and similar decorative plaques, subject to tariff exclusions | 2.5% | 2.5% | 5% |
| 9702 | Original engravings, prints and lithographs | 2.5% | 2.5% | 5% |
| 9703 | Original sculptures and statuary, in any material | 2.5% | 2.5% | 5% |
| 9706 | Antiques of an age exceeding one hundred years | 2.5% | 2.5% | 5% |
Important GST Updates Reflected
The value ceiling for 5% GST on specified articles of apparel and made-up textile articles has been updated from Rs. 1,000 to Rs. 2,500 per piece. The corresponding threshold for specified cotton quilts and wholly quilted textile products has also been updated to Rs. 2,500 per piece.
The current Schedule I also reflects the broader rate rationalisation for the textile sector, including specified man-made textile goods. Relevant footwear, umbrellas, bamboo/cane/rattan furniture, toys, board games, sports goods and several everyday goods now appearing in the 5% schedule have been added where appropriate to this HSN range.
The source typo "9401 10 100" has been normalised to 9401 10 00 for aircraft seats.
Classification and Rate Notes
GST is determined by the exact tariff item and description in the notification. A chapter or heading can contain goods at different rates. Product value, material, use and specific exclusions must therefore be checked before applying 5% merely because a related heading appears in this table.
For example, the 5% treatment for apparel, certain made-up textile goods and footwear is linked to the value ceilings stated in the notification. Similarly, non-electronic toys may qualify for 5% while electronic toys can fall under a different rate entry.
Official GST Verification
Before issuing an invoice or filing a GST return, verify the exact HSN classification and description in the operative CBIC notification together with later amendments, exemptions and clarifications. For intra-State supplies, the corresponding Central Tax (Rate) and applicable State or Union Territory notification should also be checked.