5% GST Rate — Essential Goods & Services
Comprehensive guide to items taxed under the 5% concessional GST rate slab in India. Covers essential food items, affordable garments, footwear, domestic fuel, and transport.
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Goods Covered Under 5% GST Rate
| Product Category | Specific Items Included | HSN Code / Conditions |
|---|---|---|
| Packaged Food | Branded packaged milk powder, packaged paneer, curd, lassi, natural honey, spices (black pepper, cinnamon, turmeric), tea, coffee. | Pre-packaged & labeled |
| Edible Oils & Sugar | Mustard oil, groundnut oil, sunflower oil, palm oil, refined sugar, khandsari, jaggery (branded). | Chapter 15 & 17 |
| Apparel & Textiles | Readymade garments, clothing items, and textile fabrics priced up to ₹1,000 per piece. | Sale value ≤ ₹1,000 |
| Footwear | All footwear items (leather, rubber, synthetic) having retail sale price up to ₹1,000 per pair. | Sale value ≤ ₹1,000 |
| Fuel & Energy | LPG cylinders for domestic household use, kerosene supplied under PDS, solar water heaters, renewable energy devices. | Chapter 27 / HSN 8419 |
| Medicines & Devices | Life-saving drugs, vaccines, insulin, oral rehydration salts (ORS), diagnostic kits, artificial limbs, coronary stents. | Chapter 30 |
Services Under 5% GST Rate
Standalone restaurants, cloud kitchens, and food takeaways (without Input Tax Credit).
Domestic passenger transport by air in economy class seating.
Passenger ticket booking for Air Conditioned (AC) train coaches and first class rail travel.
Ride-hailing services (Ola, Uber) and AC tour operator passenger transport services.
5% Tax Calculation Example
If you purchase packaged spices for ₹1,000 net price: