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List of Goods at 5% Rate (Part - 3) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

123.

2515 [Except

2515 12 10, 2515 12 20, 2515 12

90]

Ecaussine and other calcareous mon­umental or building stone; alabaster [other than marble and travertine]

124.

2516[Except

2516 11 00, 2516

12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

125.

2516 11 00

Granite crude or roughly trimmed

126.

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for con­crete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; mac­adam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones head­ing 2515 or 2516 whether or not heat treated.

127.

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or oth­erwise, into blocks or slabs of a rectan­gular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered

128.

2519

Natural magnesium carbonate (mag­nesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

129.

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or with­out small quantities of accelerators or retarders.

130.

2521

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

131.

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hy­droxide of heading 2825.

132.

2524

Asbestos

133.

2525

Mica, including splitting; mica waste.

134.

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rect­angular (including square) shape; talc.

135.

2528

Natural borates and concentrates there­of (whether or not calcined), but not in­cluding borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3

136.

2529

Feldspar; leucite, nepheline and nephe- line syenite; fluorspar.

137.

2530

Mineral substances not elsewhere specified or included.

138.

26 [other than

2619, 2620, 2621]

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the man­ufacture of iron or steel; slag, ash and residues (other than from the manufac­ture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]

139.

2601

Iron ores and concentrates, including roasted iron pyrites

140.

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

141.

2603

Copper ores and concentrates.

142.

2604

Nickel ores and concentrates.

143.

2605

Cobalt ores and concentrates.

144.

2606

Aluminium ores and concentrates.

145.

2607

Lead ores and concentrates.

146.

2608

Zinc ores and concentrates.

147.

2609

Tin ores and concentrates.

148.

2610

Chromium ores and concentrates.

149.

2611

Tungsten ores and concentrates.

150.

2612

Uranium or thorium ores and concen­trates.

151.

2613

Molybdenum ores and concentrates.

152.

2614

Titanium ores and concentrates.

153.

2615

Niobium, tantalum, vanadium or zirconi­um ores and concentrates.

154.

2616

Precious metal ores and concentrates.

155.

2617

Other ores and concentrates

156.

2618

Granulated slag (slag sand) from the manufacture of iron or steel

157.

27

Bio-gas

158.

2701

Coal; briquettes, ovoids and similar sol­id fuels manufactured from coal

159.

2702

Lignite, whether or not agglomerated, excluding jet

160.

2703

Peat (including peat litter), whether or not agglomerated

161.

2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

162.

2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

163.

2706

Tar distilled from coal, from lignite or from peat

164.

2710

Kerosene PDS

165.

2711 12 00, 2711

13 00, 2710 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic con­sumers or to non-domestic exempted category (NDEC) customers by the

Indian Oil Corporation Limited, Hindu­stan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

166.

28

Thorium oxalate

167.

28

Enriched KBF4 (enriched potassium fluroborate)

168.

28

Enriched elemental boron

169.

28

Nuclear fuel

170.

2805 11

Nuclear grade sodium

171.

2845

Heavy water and other nuclear fuels

172.

2853

Compressed air

173.

30

Insulin

174.

3002, 3006

Animal or Human Blood Vaccines

175.

30

Diagnostic kits for detection of all types of hepatitis

176.

30

Desferrioxamine injection or deferiprone

177.

30

Cyclosporin

178.

30

Medicaments (including veterinary me­dicaments) used in bio-chemic systems and not bearing a brand name

179.

30

Oral re-hydration salts

180.

30

Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule


 

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FAQs on List of Goods at 5% Rate (Part - 3) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are some commonly purchased goods that are taxed at a 5% rate under GST?
Ans. Some commonly purchased goods that are taxed at a 5% rate under GST include edible oils, tea, coffee, spices, coal, fertilizers, and printed books.
2. Are there any specific conditions or criteria for goods to be taxed at a 5% rate under GST?
Ans. Yes, there are specific conditions for goods to be taxed at a 5% rate under GST. These conditions include the goods falling under the specified HSN codes and being classified as essential commodities or items of basic necessity.
3. Are there any goods that were previously taxed at a higher rate but are now taxed at 5% under GST?
Ans. Yes, there are goods that were previously taxed at a higher rate but are now taxed at 5% under GST. This includes items like coal, fertilizers, and printed books, which were taxed at a higher rate before the implementation of GST.
4. Are there any exemptions or exceptions for goods taxed at a 5% rate under GST?
Ans. Yes, there are exemptions and exceptions for goods taxed at a 5% rate under GST. For example, certain goods like fresh fruits, vegetables, and milk are exempted from GST, while some goods like gold and silver jewelry are taxed at a higher rate despite falling under the 5% tax slab.
5. How does the 5% tax rate on goods affect consumers and businesses?
Ans. The 5% tax rate on goods under GST affects consumers and businesses by making certain essential commodities more affordable for consumers. It also helps businesses by reducing the tax burden on goods that are necessary for their operations. However, businesses may need to adjust their pricing and accounting systems to comply with the new tax rate.
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