5% GST Rate GST Rate — Complete List
Essential goods and services taxable at 5% GST. This slab covers basic necessities, food items, essential pharma, and key transport services.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Goods at 5% GST Rate
| Product / Category | HSN Chapter | Note |
|---|---|---|
| Packaged food grains (branded rice, atta) | 1006, 1101 | Branded/packaged only |
| Edible oils (refined) | 1511, 1512 | Palm, sunflower, soybean oil |
| Sugar | 1701 | Refined and raw sugar |
| Coffee & tea (packaged) | 0901, 0902 | Branded packaged tea/coffee |
| Medicines (life-saving) | 3004 | Essential medicines on NLEM list |
| Fertilisers | 3102, 3105 | Chemical and organic fertilisers |
| Footwear (up to ₹1,000/pair) | 6401–6405 | Including slippers and sandals |
| Apparel (up to ₹1,000) | 61, 62 | Fabric below ₹1,000/unit |
| Handloom fabrics | 50–55 | Woven on handlooms |
| Agarbattis (incense sticks) | 3307 | Including dhoop and sambrani |
| Cashews & other nuts | 0801, 0802 | Processed/roasted nuts |
| Coal & lignite | 2701 | Used in power & cement |
Services at 5% GST Rate
| Service | SAC Code | Note |
|---|---|---|
| Restaurant & food services | 996331 | Standalone restaurants, takeaways |
| Railway passenger tickets (AC) | 996411 | Air-conditioned class travel |
| Goods transport by GTA (no ITC) | 996511 | Road freight under forward charge |
| Economy class air travel | 996411 | Domestic economy airfare |
| Tours & travel (budget packages) | 998551 | Budget tour operator packages |
| Housekeeping & cleaning (RCM) | 998531 | To unregistered clients under RCM |
5% GST — Tax Breakdown
| Transaction Type | CGST | SGST | IGST | On ₹1,00,000 |
|---|---|---|---|---|
| Intra-state (same state) | 2.5% | 2.5% | — | ₹5,000 |
| Inter-state (different states) | — | — | 5% | ₹5,000 |
Sample Invoice — 5% GST
A grocery wholesaler in Ahmedabad sells branded packaged atta (wheat flour) worth ₹2,00,000 to a retailer. GST at 5%: CGST 2.5% = ₹5,000 + SGST 2.5% = ₹5,000. Total invoice: ₹2,10,000.
FAQs — 5% GST Rate GST
What packaged food items attract 5% GST?
Branded packaged cereals (rice, wheat, oats), edible oils, sugar, salt (iodised), tea, coffee, spices (packaged), and dried legumes attract 5% GST. The key test is whether the product is branded or sold in a sealed pack with a brand name. Unbranded loose commodities are nil-rated.
Is GST at 5% applicable on medicines?
Essential medicines listed in the National List of Essential Medicines (NLEM) attract 5% GST. Other medicines and pharmaceutical formulations attract 12% GST. Life-saving drugs (insulin, specific oncology drugs) may attract nil or 5% GST as per GST council notifications.
What transport services attract 5% GST?
Economy class airline tickets (domestic), railway tickets in AC classes (1AC, 2AC, 3AC), GTA services on forward charge at 5% (no ITC), and bus travel in AC buses all attract 5% GST.
Can I claim ITC when the GST rate is 5%?
It depends. For goods, ITC is generally available at any rate including 5%, subject to normal ITC conditions. For services like restaurants (5%), ITC is specifically blocked. For GTA at 5% under forward charge (no ITC option), the GTA cannot claim ITC on inputs.
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