HSN codes are used to classify goods systematically under the GST regime. Below are some HSN codes for goods that attract a 5% GST rate in India:
HSN Codes for Goods with 5% GST Rate
0303: Fish, Frozen, Excluding Fish Fillets and Other Fish Meat of Heading 0304
- Examples: Frozen fish such as salmon, mackerel, and tuna.
1006: Rice
- Examples: Husked (brown) rice, semi-milled or wholly milled rice, broken rice.
1201: Soybeans, Whether or Not Broken
- Examples: Raw soybeans used for oil extraction or as food.
1511: Palm Oil and Its Fractions, Whether or Not Refined, But Not Chemically Modified
- Examples: Crude palm oil, refined palm oil.
1701: Cane or Beet Sugar and Chemically Pure Sucrose, in Solid Form
- Examples: Raw sugar, white sugar, and refined sugar.
2302: Bran, Sharps, and Other Residues, Whether or Not in the Form of Pellets, Derived from the Sifting, Milling, or Other Working of Cereals or Leguminous Plants
- Examples: Rice bran, wheat bran.
2601: Iron Ores and Concentrates, Including Roasted Iron Pyrites
- Examples: Hematite, magnetite, and other iron ores.
2710: Petroleum Oils and Oils Obtained from Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified or Included, Containing by Weight 70% or More of Petroleum Oils or of Oils Obtained from Bituminous Minerals, These Oils Being the Basic Constituents of the Preparations; Waste Oils
- Examples: Motor spirit (commonly known as petrol), high-speed diesel.
3003: Medicaments (Excluding Goods of Heading 3002, 3005, or 3006) Consisting of Two or More Constituents Which Have Been Mixed Together for Therapeutic or Prophylactic Uses, Not Put Up in Measured Doses or in Forms or Packings for Retail Sale
- Examples: Bulk drugs and pharmaceuticals.
3102: Mineral or Chemical Fertilizers, Nitrogenous
- Examples: Urea, ammonium nitrate, ammonium sulfate.
5201: Cotton, Not Carded or Combed
- Examples: Raw cotton, cotton lint.
6901: Bricks, Blocks, Tiles, and Other Ceramic Goods of Siliceous Fossil Meals (for Example, Kieselguhr, Tripolite or Diatomite) or of Similar Siliceous Earths
- Examples: Refractory bricks, insulating bricks.
Key Points:
- HSN Code 0303: Frozen fish.
- HSN Code 1006: Rice varieties.
- HSN Code 1201: Soybeans.
- HSN Code 1511: Palm oil and fractions.
- HSN Code 1701: Cane or beet sugar.
- HSN Code 2302: Bran and residues from cereals.
- HSN Code 2601: Iron ores.
- HSN Code 2710: Petroleum oils other than crude.
- HSN Code 3003: Medicaments not for retail sale.
- HSN Code 3102: Nitrogenous fertilizers.
- HSN Code 5201: Raw cotton.
- HSN Code 6901: Siliceous fossil meal ceramic goods.
These codes represent a diverse range of goods that attract a 5% GST rate.
