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List of Goods at 5% Rate (Part - 2) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

70.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel,

Niger seed, Kokam) whether or not bro­ken, other than of seed quality

71.

1208

Flour and meals of oil seeds or oleagi­nous fruits, other than those of mustard

72.

1210

Hop cones, dried, whether or not ground, powdered or in the form of pel­lets; lupulin

73.

1211

Plants and parts of plants (including seeds and fruits), of a kind used pri­marily in perfumery, in pharmacy or for insecticidal, fungicidal or similar pur­pose, frozen or dried, whether or not cut, crushed or powdered

74.

1212

Locust beans, seaweeds and other al­gae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybus- sativum) of a kind used primarily for human consumption, not elsewhere specified or included

75.

1301

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [oth­er than lac and shellac]

76.

1301

Compounded asafoetida commonly known as heeng

 

77.

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

78.

1404 [other than 1404 90 10, 1404 90 40, 1404 90

50]

Vegetable products not elsewhere spec­ified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]

79.

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically mod­ified

80.

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modi­fied.

81.

1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

82.

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, in­cluding blends of these oils or fractions with oils or fractions of heading 1509

83.

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

84.

1512

Sunflower-seed, safflower or cot­ton-seed oil and fractions thereof, whether or not refined, but not chemi­cally modified.

85.

1513

Coconut (copra), palm kernel or babas­su oil and fractions thereof, whether or not refined, but not chemically modified.

86.

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

87.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi­cally modified.

88.

1516

Vegetable fats and oils and their frac­tions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaid- inised, whether or not refined, but not further prepared.

89.

1517

Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

90.

1518

Vegetable fats and oils and their frac­tions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

91.

1701

Beet sugar, cane sugar, khandsari sugar

92.

1702

Palmyra sugar

93.

1801

Cocoa beans whole or broken, raw or roasted

94.

1802

Cocoa shells, husks, skins and other cocoa waste

 

95.

1803

Cocoa paste whether or not de-fatted

96.

1901 20 00

Mixes and doughs for the preparation of bread, pastry and other baker's wares

97.

1902

Seviyan (vermicelli)

98.

1903

Tapioca and substitutes therefor pre­pared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

99.

1905

Pizza bread

100.

1905 40 00

Rusks, toasted bread and similar toast­ed products

101.

2106 90

Sweetmeats

102.

2201 90 10

Ice and snow

103.

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

104.

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

105.

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

106.

2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

107.

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple­ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

108.

2307

Wine lees; argol

109.

2401

Tobacco leaves

110.

2502

Unroasted iron pyrites.

111.

2503[except 2503 00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloi­dal sulphur [other than sulphur recov­ered as by- product in refining of crude oil]

112.

2504

Natural graphite.

113.

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

114.

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rect­angular (including square) shape.

115.

2507

Kaolin and other kaolinic clays, whether or not calcined.

116.

2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

117.

2509

Chalk.

118.

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

119.

2511

Natural barium sulphate (barytes); natu­ral barium carbonate (witherite), wheth­er or not calcined, other than barium oxide of heading 2816.

120.

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

121.

2513

Pumice stone; emery; natural corun­dum, natural garnet and other natural abrasives, whether or not heat-treated.

122.

2514

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

 

 

 

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FAQs on List of Goods at 5% Rate (Part - 2) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are some examples of goods that are taxed at a 5% rate under GST?
Ans. Some examples of goods that are taxed at a 5% rate under GST include packaged foods, textiles, footwear, solar panels, sewing machines, and handlooms.
2. Are all food items taxed at a 5% rate under GST?
Ans. No, all food items are not taxed at a 5% rate under GST. While some food items like packaged foods are taxed at a 5% rate, certain items like fresh fruits and vegetables, milk, and basic groceries are exempt or taxed at a lower rate.
3. Is the 5% rate applicable to all types of textiles?
Ans. No, the 5% rate is not applicable to all types of textiles. While most textiles are taxed at 5%, some specific categories such as silk and jute textiles are exempt from GST.
4. Are there any exemptions or lower tax rates for footwear under GST?
Ans. Yes, there are exemptions and lower tax rates for footwear under GST. Footwear up to a certain value (e.g., Rs. 500) is exempt from GST, while certain types of footwear like chappals and sandals are taxed at a lower rate of 5%.
5. Are there any goods that were previously taxed at a higher rate but now fall under the 5% rate under GST?
Ans. Yes, there are goods that were previously taxed at a higher rate but now fall under the 5% rate under GST. For example, certain goods like sewing machines and handlooms were previously taxed at a higher rate but are now taxed at a lower rate of 5% under GST.
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