GoodsHSN 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods, other than fresh or chilled, pre-packaged and labelled — GST rate 5%
5%GST
Condition: pre-packaged and labelled; other than fresh or chilled
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, all goods, other than fresh or chilled, pre-packaged and labelled classified under HSN 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: pre-packaged and labelled; other than fresh or chilled.