Items at 5% GST -- HSN/SAC code list
A list of goods and services that attract GST at 5% per CBIC notifications. Click any code for full breakdown.
| Code | Type | Description | Chapter |
|---|---|---|---|
| 02021000 | HSN | Meat of bovine animals, frozen carcasses and half-carcasses | Ch. 02 |
| 02022000 | HSN | Meat of bovine animals, frozen other cuts with bone in | Ch. 02 |
| 02023000 | HSN | Meat of bovine animals, frozen boneless | Ch. 02 |
| 02031100 | HSN | Meat of swine, fresh, chilled or frozen fresh or chilled : carcasses and half-ca | Ch. 02 |
| 02031200 | HSN | Meat of swine, fresh, chilled or frozen hams, shoulders and cuts there of, with | Ch. 02 |
| 02031900 | HSN | Meat of swine, fresh, chilled or frozen hams, shoulders and cuts there of, with | Ch. 02 |
| 02032100 | HSN | Meat of swine, fresh, chilled or frozen frozen : carcasses and half-carcasses | Ch. 02 |
| 02032200 | HSN | Meat of swine, fresh, chilled or frozen frozen : hams, shoulders and cuts there | Ch. 02 |
| 02032900 | HSN | Meat of swine, fresh, chilled or frozen frozen other | Ch. 02 |
| 02041000 | HSN | Meat of sheep or goats, fresh, chilled or frozen carcasses and half carcasses of | Ch. 02 |
| 02042100 | HSN | Meat of sheep or goats, fresh, chilled or frozen other meat of sheep, fresh or c | Ch. 02 |
| 02042200 | HSN | Meat of sheep or goats, fresh, chilled or frozen othermeat of sheep, fresh or ch | Ch. 02 |
| 02042300 | HSN | Meat of sheep or goats, fresh, chilled or frozen other meat of sheep, fresh or c | Ch. 02 |
| 02043000 | HSN | Meat of sheep or goats, fresh, chilled or frozen carcasses and halfcarcasses of | Ch. 02 |
| 02044100 | HSN | Meat of sheep or goats, fresh, chilled or frozen othermeat of sheep, frozen : ca | Ch. 02 |
| 02044200 | HSN | Meat of sheep or goats, fresh, chilled or frozen other meat of sheep, frozen : o | Ch. 02 |
| 02044300 | HSN | Meat of sheep or goats, fresh, chilled or frozen other meat of sheep, frozen : b | Ch. 02 |
| 02045000 | HSN | Meat of sheep or goats, fresh, chilled or frozen meat of goats | Ch. 02 |
| 02050000 | HSN | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | Ch. 02 |
| 02061000 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02062100 | HSN | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hin | Ch. 02 |
| 02062200 | HSN | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hin | Ch. 02 |
| 02062900 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02063000 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02064100 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02064900 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02068010 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02068090 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02069010 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02069090 | HSN | Edible offal of bovineanimals, swine, sheep, goats, horses, asses, mules or hinn | Ch. 02 |
| 02071100 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02071200 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02071300 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02071400 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02072400 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02072500 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen o | Ch. 02 |
| 02072600 | HSN | Meat, and edible offal, of thepoultry of heading0105, fresh, chilled or frozen c | Ch. 02 |
| 02074100 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02074200 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02074300 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02074400 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02074500 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02075100 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02075200 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02075300 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02075400 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02075500 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02076000 | HSN | Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | Ch. 02 |
| 02081000 | HSN | Other meat and edible meat offal, fresh, chilled or frozen of rabbits or hares | Ch. 02 |
| 02082000 | HSN | Other meat and edible meat offal, fresh, chilled or frozen frogr legs | Ch. 02 |
| 02083000 | HSN | Other meat and edible meat offal, fresh, chilled or frozen of primates | Ch. 02 |
| 02084000 | HSN | Other meat and edible meat offal, fresh, chilled or frozen of whales, dolphins a | Ch. 02 |
| 02085000 | HSN | Other meat and edible meat offal, fresh, chilled or frozen of reptiles(including | Ch. 02 |
| 02086000 | HSN | Of whales, dolphins and porpoises (mammalsof the order cetacea); of manatees and | Ch. 02 |
| 02089010 | HSN | Other meat and edible meat offal, fresh, chilled or frozen other : of wild anima | Ch. 02 |
| 02089090 | HSN | Other meat and edible meat offal, fresh, chilled or frozen other : other | Ch. 02 |
| 02101100 | HSN | Meat and ediblemeat offal, salted, inbrine, dried or smoked;edibleflours and mea | Ch. 02 |
| 02101200 | HSN | Meat and ediblemeat offal, salted, inbrine, dried or smoked;edibleflours and mea | Ch. 02 |
| 02101900 | HSN | Meat and ediblemeat offal, salted, inbrine, dried or smoked;edibleflours and mea | Ch. 02 |
| 02102000 | HSN | Meat and ediblemeat offal, salted, inbrine, dried or smoked;edibleflours and mea | Ch. 02 |
| 02109100 | HSN | Meat and edible meat offal, salted, inbrine, dried or smoked;edible flours and m | Ch. 02 |
| 02109200 | HSN | Meat and ediblemeat offal, salted, inbrine, dried or smoked;edible flours and me | Ch. 02 |
| 02109300 | HSN | Meat and edible meat offal, salted, inbrine, dried or smoked;edible flours and m | Ch. 02 |
| 02109900 | HSN | Meat and edible meat offal, salted, inbrine, dried or smoked;edible flours and m | Ch. 02 |
| 03031100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 pacific | Ch. 03 |
| 03031200 | HSN | Other pacific nsalmon(oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tsc | Ch. 03 |
| 03031300 | HSN | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Ch. 03 |
| 03031400 | HSN | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguab | Ch. 03 |
| 03031900 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304? pacific | Ch. 03 |
| 03032100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other sa | Ch. 03 |
| 03032200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other sa | Ch. 03 |
| 03032300 | HSN | Tilapias(preochromia spp.) | Ch. 03 |
| 03032400 | HSN | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Ch. 03 |
| 03032500 | HSN | Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypophthalmi | Ch. 03 |
| 03032600 | HSN | Eels (anguilla spp.) | Ch. 03 |
| 03032900 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other sa | Ch. 03 |
| 03033100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 flat fis | Ch. 03 |
| 03033200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304flat fish | Ch. 03 |
| 03033300 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304flat fish | Ch. 03 |
| 03033900 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 flat fis | Ch. 03 |
| 03034100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034300 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034400 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034500 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034600 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03034900 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304tunas (of | Ch. 03 |
| 03035000 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings | Ch. 03 |
| 03035100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 -herring | Ch. 03 |
| 03035200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 -herring | Ch. 03 |
| 03035300 | HSN | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) bris | Ch. 03 |
| 03035400 | HSN | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), | Ch. 03 |
| 03035500 | HSN | Ack and orse mackerel (trachurus spp.) | Ch. 03 |
| 03035600 | HSN | Cobia (rachycentron canadum) | Ch. 03 |
| 03035700 | HSN | Swordfish (xiphias gladius) | Ch. 03 |
| 03036000 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 cod (gad | Ch. 03 |
| 03036100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordf | Ch. 03 |
| 03036200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordf | Ch. 03 |
| 03036300 | HSN | Cod (gadus morhua, gadus ogas, gadus macrocephalus) | Ch. 03 |
| 03036500 | HSN | Coalfish (pollachius virens) | Ch. 03 |
| 03036600 | HSN | Hake (merluccius spp., urophycis spp.) | Ch. 03 |
| 03036700 | HSN | Alaska pollack(theragra chalcorramma) | Ch. 03 |
| 03036800 | HSN | Blue whitings (micromeisitius potassou, micromeisitius australis) | Ch. 03 |
| 03036900 | HSN | Other | Ch. 03 |
| 03037100 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037200 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037300 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037400 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037500 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037600 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037700 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037800 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi | Ch. 03 |
| 03037910 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037920 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037930 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037940 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037950 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037960 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037970 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037980 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037991 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037992 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03037999 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : | Ch. 03 |
| 03038010 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers an | Ch. 03 |
| 03038090 | HSN | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers an | Ch. 03 |
| 03038110 | HSN | Dogfish | Ch. 03 |
| 03038190 | HSN | Other sharks | Ch. 03 |
| 03038200 | HSN | Rays and skates (rajidae) | Ch. 03 |
| 03038300 | HSN | Toothfish (dissostichus spp.) | Ch. 03 |
| 03038400 | HSN | Sea bass (dicentrarchus spp.) | Ch. 03 |
| 03038910 | HSN | Hilsa | Ch. 03 |
| 03038920 | HSN | Dara | Ch. 03 |
| 03038930 | HSN | Ribbon fish | Ch. 03 |
| 03038940 | HSN | Seer | Ch. 03 |
| 03038950 | HSN | Pomfret (white or silver or black) | Ch. 03 |
| 03038960 | HSN | Ghole | Ch. 03 |
| 03038970 | HSN | Thr3adfin | Ch. 03 |
| 03038980 | HSN | Croackers groupers, flounders | Ch. 03 |
| 03038991 | HSN | Edible fishmaws of wild life | Ch. 03 |
| 03038992 | HSN | Edible shark fins of wild life | Ch. 03 |
| 03038999 | HSN | Other | Ch. 03 |
| 03039010 | HSN | Egg or egg yolk of fish | Ch. 03 |
| 03039090 | HSN | Other | Ch. 03 |
| 03041000 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03041100 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03041200 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03041900 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042010 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042020 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042030 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042040 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042050 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042090 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042100 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042200 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042910 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042920 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042930 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042940 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042950 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03042990 | HSN | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen | Ch. 03 |
| 03043100 | HSN | Tilapias(oreochromis spp.p | Ch. 03 |
| 03043200 | HSN | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Ch. 03 |
| 03043300 | HSN | Nile perch (lates niloticus) | Ch. 03 |
| 03043900 | HSN | Other | Ch. 03 |
| 03044100 | HSN | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, onc | Ch. 03 |
| 03044200 | HSN | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguab | Ch. 03 |
| 03044300 | HSN | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand c | Ch. 03 |
| 03044400 | HSN | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, mela | Ch. 03 |
| 03044500 | HSN | Swordfish (xiphias gladius) | Ch. 03 |
| 03044600 | HSN | Toothfish (dissostichus spp.) | Ch. 03 |
| 03044910 | HSN | Hilsa | Ch. 03 |
| 03044920 | HSN | Shark | Ch. 03 |
| 03044930 | HSN | Seer | Ch. 03 |
| 03044940 | HSN | Tuna | Ch. 03 |
| 03044990 | HSN | Other | Ch. 03 |
| 03045100 | HSN | Tilapias (oreochromis spp) ,catfish (pangalasius spp.,silurus spp.,clarias spp., | Ch. 03 |
| 03045200 | HSN | Salmonidae | Ch. 03 |
| 03045300 | HSN | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, mela | Ch. 03 |
| 03045400 | HSN | Swordfish (xiphias gladius) | Ch. 03 |
| 03045500 | HSN | Toothfish (dissostichus spp.) | Ch. 03 |
| 03045910 | HSN | Hilsa | Ch. 03 |
| 03045920 | HSN | Shark | Ch. 03 |
| 03045930 | HSN | Seer | Ch. 03 |
| 03045940 | HSN | Tuna | Ch. 03 |
| 03045990 | HSN | Other | Ch. 03 |
| 03046100 | HSN | Tilapias(oreochromia spp.) | Ch. 03 |
| 03046200 | HSN | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Ch. 03 |
| 03046300 | HSN | Nile perch (lates niloticus) | Ch. 03 |
| 03046900 | HSN | Other | Ch. 03 |
| 03047100 | HSN | Cod (gadus morhua, gadus ogas, gadus macrocephalus) | Ch. 03 |
| 03047200 | HSN | Haddock (melanogrammus aeglefinus) | Ch. 03 |
| 03047300 | HSN | Coalfish (pollachius virens) | Ch. 03 |
| 03047400 | HSN | Hake (merluccius spp., urophycis spp.) | Ch. 03 |
| 03047500 | HSN | Alaska pollack(theragra chalcorramma) | Ch. 03 |
| 03047900 | HSN | Other | Ch. 03 |
| 03048100 | HSN | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, onc | Ch. 03 |
| 03048200 | HSN | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguab | Ch. 03 |
| 03048400 | HSN | Swordfish (xiphias gladius) | Ch. 03 |
| 03048500 | HSN | Toothfish (dissostichus spp.) | Ch. 03 |