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List of Goods at 5% Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

1.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

2.

0304

Fish fillets and other fish meat (whether or not minced), frozen

3.

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

4.

0306

Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crusta­ceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

5.

0307

Molluscs, whether in shell or not, fro­zen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquat­ic invertebra other than crustaceans, fit for human consumption

6.

0308

Aquatic invertebrates other than crus­taceans and molluscs, frozen, dried, salted or in brine; smoked aquatic inver­tebrates other than

crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

7.

0401

Ultra High Temperature (UHT) milk

8.

0402

Milk and cream, concentrated or con­taining added sugar or other sweet­ening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

9.

0403

Cream, yogurt, kephir and other fer­mented or acidified milk and cream, whether or not concentrated or contain­ing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

10.

0404

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

11.

0406

Chena or paneer put up in unit contain­er and bearing a registered brand name

12.

0408

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.

13.

0409

Natural honey, put up in unit container and bearing a registered brand name

14.

0410

Edible products of animal origin, not elsewhere specified or included

15.

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

16.

0504

Guts, bladders and stomachs of ani­mals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

17.

0505

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

18.

0507[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.

19.

0508

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.

20.

0510

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.

21.

0511

Animal products not elsewhere speci­fied or included; dead animals of Chap­ter 1 or 3, unfit for human consumption, other than semen including frozen semen.

22.

7

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

23.

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

24.

0711

Vegetables 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

25.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]

26.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets

27.

0801

Cashewnuts, whether or not shelled or peeled

28.

0802

Dried areca nuts, whether or not shelled or peeled

29.

0802

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

30.

08

Dried makhana, whether or not shelled or peeled

31.

0806

Grapes, dried, and raisins

32.

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

33.

0812

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

34.

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provi­sionally preserved in brine, in sulphur water or in other preservative solutions

35.

0901

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

36.

0902

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

37.

0903

Mate

38.

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

39.

0905

Vanilla

40.

0906

Cinnamon and cinnamon-tree flowers

41.

0907

Cloves (whole fruit, cloves and stems)

42.

0908

Nutmeg, mace and cardamoms

43.

0909

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

44.

0910 [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

45.

10

All goods i.e. cereals, put up in unit con­tainer and bearing a registered brand name

46.

1001

Wheat and meslin put up in unit con­tainer and bearing a registered brand name

47.

1002

Rye put up in unit container and bearing a registered brand name

48.

1003

Barley put up in unit container and bear­ing a registered brand name

49.

1004

Oats put up in unit container and bear­ing a registered brand name

50.

1005

Maize (corn) put up in unit container and bearing a registered brand name

51.

1006

Rice put up in unit container and bear­ing a registered brand name

52.

1007

Grain sorghum put up in unit container and bearing a registered brand name

53.

1008

Buckwheat, millet and canary seed; oth­er cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name

54.

1101

Wheat or meslin flour put up in unit con­tainer and bearing a registered brand name.

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name

56.

1103

Cereal groats, meal and pellets, includ­ing suji and dalia, put up in unit contain­er and bearing a registered brand name

 

57.

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]

58.

1105

Meal, powder, flakes, granules and pel­lets of potatoes put up in unit container and bearing a registered brand name

59.

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 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name

60.

1106 10 10

Guar meal

61.

1106 10 90

Guar gum refined split

62.

1109 00 00

Wheat gluten, whether or not dried

63.

12

All goods other than of seed quality

64.

1201

Soya beans, whether or not broken other than of seed quality.

65.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro­ken other than of seed quality.

66.

1203

Copra other than of seed quality

67.

1204

Linseed, whether or not broken other than of seed quality.

68.

1205

Rape or colza seeds, whether or not broken other than of seed quality.

69.

1206

Sunflower seeds, whether or not broken other than of seed quality

The document List of Goods at 5% Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules is a part of the GST Course Learn About GST : Updates and Rules.
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FAQs on List of Goods at 5% Rate (Part - 1) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What is the meaning of 5% rate in the context of GST?
Ans. In the context of GST, the 5% rate refers to the tax rate imposed on certain goods. These goods are categorized under the 5% tax slab, which means that they attract a GST rate of 5%.
2. Which goods are included in the 5% tax rate category?
Ans. The goods included in the 5% tax rate category vary depending on the country's GST regulations. However, generally, essential items such as certain food products, medical supplies, and educational materials are often categorized under the 5% tax slab.
3. What are some examples of goods that fall under the 5% tax rate in India?
Ans. In India, some examples of goods that fall under the 5% tax rate include edible oils, spices, sugar, tea, coffee, medicines, medical devices, books, newspapers, and bicycles. This list is not exhaustive and may vary based on specific GST regulations.
4. Are there any exemptions or special provisions for goods in the 5% tax rate category?
Ans. Yes, there may be exemptions or special provisions for goods in the 5% tax rate category depending on the country's GST laws. For instance, certain essential medicines may be exempted from GST or attract a lower tax rate within the 5% slab to make them more affordable and accessible.
5. How does the 5% tax rate benefit consumers and businesses?
Ans. The 5% tax rate benefits consumers by making essential goods more affordable, especially for individuals with lower income. It also benefits businesses by reducing the tax burden on goods and encouraging demand for these items. Additionally, it simplifies the tax structure and promotes compliance with the GST system.
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