Goods taxed at 5%
The merit slab, and the one most small businesses meet. Packaged food staples, edible oils, sugar, tea and coffee, coal, fertiliser, life-saving drugs and most of the textile chain are taxed at 5%.
1,798 tariff codes of the HSN to GST schedule mapping are mapped to 5% GST, across 40 chapters of the tariff, led by cotton, articles of apparel and clothing accessories and man-made filaments.
Textiles are the bulk of it by code count: cotton, man-made filaments and staple fibres, and made-up articles run through the schedule at 5%, several of them subject to a sale-value condition. Where an entry sets a value threshold, crossing it moves the same product to a higher slab, so the invoice value decides the rate.
Not sure your product belongs at this rate?An IncorpX GST advisor will check it, free- GST rate
- 5%
- CGST + SGST
- 2.5% + 2.5%
- IGST
- 5%
- Tariff codes mapped
- 1,798
- Chapters touched
- 40
- Schedule entries
- 260
- Services instead?
- Use a SAC code
Chapters with goods at 5%
Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 5%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.
What the schedule taxes at 5%
Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.
Fish, frozen, excluding fish fillets and other fish meat of heading 0304-processed, cured or in frozen state
Fish fillets and other fish meat (whether or not minced)- frozen
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
Crustaceans, whether in shell or not, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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
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 invertebrates other than crustaceans, fit for human consumption
Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
Milk and cream, not concentrated nor containing added sugar or other sweetening matter-ultra high temperature (uht) milk
Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other
Chena or paneer put up in unit containers and bearing a registered brand name.
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
Natural honey, put up in unit containers and bearing a registered brand name.
Edible products of animal origin, not elsewhere specified or included
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
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
Ivory; ivory powder and waste
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
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
Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
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
Dried leguminous vegetables, shelled, whether or not skinned or split- put up in unit container and bearing a registered brand name
Cashew nuts, fresh or dried, whether or not shelled or peeled
Dried areca nuts, whether or not shelled or peeled
Raisins
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter-other than dry fruits, in frozen state or preserved
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
Coffee, whether or not roasted or dacaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion-other than coffee beans not roasted
Tea, whether or not flavoured-other than unprocesssed green leaves of tea
Mate
Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus pimenta
Vanilla
Cinnamon and cinnamon-tree flowers
Cloves (whole fruit, cloves and stems)
Nutmeg, mace and cardamoms
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
Wheat and meslin- put up in unit container and bearing a registered brand name
Rye- put up in unit container and bearing a registered brand name
Barley- put up in unit container and bearing a registered brand name
Oats- put up in unit container and bearing a registered brand name
Maize(corn)- put up in unit container and bearing a registered brand name
Rice- put up in unit container and bearing a registered brand name
Grain sorghum - put up in unit container and bearing a registered brand name
Buckwheat, millet and canary seed; other cereals such as jawar, bajra, ragi-put up in unit container and bearing a registered brand name
FLOUR, AATA, MAIDA, BESAN etc.- PUT UP IN UNIT CONTAINER AND BEARING A REGISTERED BRAND NAME
Cereal groats, meal and pellets- put up in unit container and bearing a registered brand name
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 (i.e. OF OATS, MAIZE OR OTHER CEREALS)
Meal, powder, flakes, granules and pellets of potatoes
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of chapter 8 i.e. of tamarind, of singoda, etc
Wheat gluten, whether or not dried
Other oil seeds and oleaginous fruits, whether or not broken- other than of seed quality
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken-other than of seed quality
Soya beans, whether or not broken-other than of seed quality
Copra
Linseed, whether or not broken-other than of seed quality
Rape or colza seeds, whether or not broken- other than of seed quality
Sunflower seeds, whether or not broken-other than of seed quality
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
Locust beans, seaweeds and other algae, sugar beet and sugarcane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption,not elsewhere specified or included
Natural gums, resins, gum-resins and oleoresins (for example, balsams)-other than lac and shellac
Compounded asafoetida commonly known as heeng
Gur meal or guar gum refined split
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 betel leaves and indian katha
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
Ground-nut oil and its fractions, whether or not refined, but not chemically modified
Olive oil and its fractions, whether or not refined, but not chemically modified
Palm oil and its fractions, whether or not refined, but not chemically modified
Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Rape, colza or mustard oil and its fractions thereof, whether or not refined , but not chemically modified
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
Edible mixture or preparations of vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516
Beet sugar, cane sugar, khandsari sugar
Palmyra sugar
Cocoa beans, whole or broken, raw or roasted
Cocoa shells, husks, skins and other cocoa waste
Cocoa paste, whether or not defatted
Mixes and doughs for the preparation of bread, pastry and other baker's wares
Seviyan (vermicelli)
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Pizza bread
Rusks, toasted bread and similar toasted products
Sweetmeats
Ice and snow
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
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
Wine lees; argol. (lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of "fining", to the bottom of a vat of wine after fermentation and aging. argol -tartar obtained from wine fermentation)
Tobacco leaves (under reverse charge)
Unroasted iron pyrites
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
Natural graphite
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26
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.
Kaolin and other kaolinic clays, whether or not calcined
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite whether or not calcined; mullite; chamotte or dinas earths
Chalk
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
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
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Ecaussine and other calcareous monumental or building stone; alabaster (other than marble marble and travertine)
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
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 it treated.
Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
Asbestos
Mica, including splitting; mica waste
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
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
Feldspar; leucite, nepheline and nepheline syenite; fluorspar
Mineral substances not elsewhere specified or included
Iron ores and concentrates, including roasted iron pyrites
Chromium ores and concentrates
Aluminium ores and concentrates
Niobium, tantalum, vanadium or zirconium ores and concentrates
Precious metal ores and concentrates
Uranium or thorium ores and concentrates
Molybdenum ores and concentrates
OTHER ORES AND CONCENTRATES Antimony ores and concentrates Other
Copper ores and concertrates
Nickel ores and concentrates
Cobalt ores and concentrates
Lead ores and concentrates
Zinc ores and concentrates
Tin ores and concentrates
Tungsten ores and concentrates
Granulated slag (slag sand) from the manufacture of iron or steel
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Lignite, whether or not agglomerated, excluding jet
Peat (including peat litter), whether or not agglomerated
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
Kerosene PDS
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
ISOTOPES OTHER THAN THOSE OF HEADING 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED (Heavy water and other nuclear fuels)
Compressed air.
Animal or Human Blood Vaccines
Wattle extract, quebracho extract, chestnut extract
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NEW PNEUMATIC TYRES, OF RUBBER of a kind used on bicycles.
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
VULCANISED RUBBER THREAD AND CORD of Latex Rubber Thread
Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split., other than those excluded by note 1(B) or 1(C) to this chapter
Tanned or crust hides and skintanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and
Newsprint, in rolls or sheets
Brochures, leaflets and similar printed matter, whether or not in single sheets
Other
Silk embroidery thread
From noil silk
Other than noil silk
100% mulberry dupion silk yarn
Other
Spun from silk waste other than noil silk
Yarn spun from noil silk
Fabrics of noil silk
Of Handloom woven
Other
Other fabrics
Sarees
Bleached
Dyed
Other
Printed
Unbleached
Bleached
Dyed
Other
Printed
Unbleached
Other
Munga woollen yarn
Other
Shoddy woollen yarn
Other
Woollen carpet yarn
Worsted hosiery yarn
Worsted knitted yarn
Worsted weaving yarn
Other
Other
Shoddy wool
Carded wool
Coarse animal hair, carded or combed
Combed wool in fragments
Of Kashmir (cashmere) goats
Wool tops
Carded
Combed
Hoisery wool
Other
Put up for retail sale
Of Handloom
Bleached
Dyed
Other
Printed
Unbleached
Other
Bleached
Other
Grey
Dyed
Other
Shirting fabrics
Other
Other
Casement
Shirting fabrics
Saree
Shirting fabrics
Furnishing fabrics (excluding pile and chenille fabrics)
Saree
Shirting fabrics
Cambrics (including madapollam and jaconet)
Voils (excluding leno fabrics)
Seersucker
Saree
Saree
Dhoti
Lungi
Flannelette
Poplin and broad fabrics
Other
Bleeding Madras
Mull (including limbric and willaya)
Of Handloom
Zari bordered sarees
Voils
Twill, not elsewhere specified(including gaberdine)
Cotton sewing thread, not containing any synthetic staple fibre
Cotton thread, darning
Embroidery cotton thread
Measuring 714.29 decitex or more (not exceeding 14 metric number)
Measuring less than 125 decitex (exceeding 80 metric number)
Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Measuring less than 232.56 decitex but notless than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
Measuring per single yarn less than 232.56 decitex but notless than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
Bed ticking, domestic
Coating (including suiting)
Muslin (including lawn mulmul and organdi of carded or combed yarn
Bedticking, domestic(other than hand dyed)
Bleeding Madras
Dhoti
Drill
Furnishing fabrics(excluding pile and Chenille fabrics)
Zari bordered saree
Bleeding Madras
Canvas (including duck) of carded or combed yarn
Crepe fabrics including crepe checks
Flannelette
Suitings
Zari bordered sarees
Showing the first 260 entries. Open a chapter above, or search the directory, to reach the rest.
HSN codes mapped to 5%
A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.
GST calculator for
Enter a price to see the tax breakup at the selected slab.
Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
- Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
- GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.
This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
5% GST questions
Which goods are taxed at 5% GST?
1,798 tariff codes of the HSN to GST schedule mapping are mapped to 5% GST, across 40 chapters of the tariff, led by cotton, articles of apparel and clothing accessories and man-made filaments. Textiles are the bulk of it by code count: cotton, man-made filaments and staple fibres, and made-up articles run through the schedule at 5%, several of them subject to a sale-value condition. Where an entry sets a value threshold, crossing it moves the same product to a higher slab, so the invoice value decides the rate.
How is 5% split between CGST and SGST?
For a supply within one state the rate splits equally: 2.5% CGST and 2.5% SGST or UTGST. For a supply between two states the whole 5% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.
Can the same HSN code carry more than one rate?
Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.
Do I get input tax credit at 5%?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.
What is the difference between an HSN code and a SAC code?
HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.
Not sure this is the right GST rate for your products?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
