Polar coding is primarily used as a channel coding scheme for downlink and uplink control information related to enhanced Mobile Broadband Communication (eMBB) service. Therefore, this work evaluates complexity and the Block Error Rate (BLER) performance of polar codes in 5G standard which use the concept of channel polarization. At first, message segmentation is performed that is followed by Cyclic Redundancy Check (CRC) encoding. Further, the input bits interleaving and subchannel allocation are carried out. Furthermore, polar code encoding, sub-block interleaving, and rate matching are performed. Moreover, decoding is performed using CRC-assisted successive cancellation list (CA-SCL) decoding. BLER for different list sizes and code rates are demonstrated at various Signal-to-Noise (SNR) for both downlink and uplink. Low complexity encoding and better BLER performance than Low-Density Parity Check (LDPC) codes is also shown.