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 |
1. What is the meaning of 5% rate in the context of GST? |
2. Which goods are included in the 5% tax rate category? |
3. What are some examples of goods that fall under the 5% tax rate in India? |
4. Are there any exemptions or special provisions for goods in the 5% tax rate category? |
5. How does the 5% tax rate benefit consumers and businesses? |
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