28% GST Goods. Items with 28 Percent GST

 

 

List of Goods with 28% Goods and Services Tax Rate are listed below. This is the original list published at the beginning. Later GST council has reduced/ changed 28% list which are shown separately in other list of particular dates.

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

1703

 

Molasses

 

14%

 

14%

 

28%

 

1704

 

Chewing gum / bubble gum and white chocolate, not containing cocoa

 

14%

 

14%

 

28%

 

1804

 

Cocoa butter, fat and oil

 

14%

 

14%

 

28%

 

1805

 

Cocoa powder, not containing added sugar or sweetening matter

 

14%

 

14%

 

28%

 

1806

 

Chocolates and other food preparations containing cocoa

 

14%

 

14%

 

28%

 

1901 90 [other than 1901 10, 1901 20 00]

 

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]

 

14%

 

14%

 

28%

 

1905 32

 

Waffles and wafers coated with chocolate or containing chocolate

 

14%

 

14%

 

28%

 

2101 11, 2101 12 00

 

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

 

14%

 

14%

 

28%

 

2106

 

Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder

 

14%

 

14%

 

28%

 

2106 90 20

 

Pan masala

 

14%

 

14%

 

28%

 

2202 90 90

 

Other non-alcoholic beverages

 

14%

 

14%

 

28%

 

2202 10

 

All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured

 

14%

 

14%

 

28%

 

2401

 

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

 

14%

 

14%

 

28%

 

2402

 

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

 

14%

 

14%

 

28%

 

2403

 

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris]

 

14%

 

14%

 

28%

 

2515 12 20, 2515 12 90

 

Marble and travertine, other than blocks

 

14%

 

14%

 

28%

 

2516 12 00

 

Granite, other than blocks

 

14%

 

14%

 

28%

 

2523

 

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

 

14%

 

14%

 

28%

 

2710

 

Avgas

 

14%

 

14%

 

28%

 

3208

 

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

 

14%

 

14%

 

28%

 

3209

 

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

 

14%

 

14%

 

28%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

3210

 

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather

 

14%

 

14%

 

28%

 

3213

 

Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

 

14%

 

14%

 

28%

 

3214

 

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like

 

14%

 

14%

 

28%

 

3303

 

Perfumes and toilet waters

 

14%

 

14%

 

28%

 

3304

 

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]

 

14%

 

14%

 

28%

 

3305

 

[other than3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]

 

14%

 

14%

 

28%

 

3306

 

[other than 3306 10 10,3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]

 

14%

 

14%

 

28%

 

3307

 

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants

 

14%

 

14%

 

28%

 

3401

 

30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

 

14%

 

14%

 

28%

 

3402

 

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401

 

14%

 

14%

 

28%

 

3404

 

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

 

14%

 

14%

 

28%

 

3405

 

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404

 

14%

 

14%

 

28%

 

3407

 

Modeling pastes, including those put up for children's amusement

 

14%

 

14%

 

28%

 

3602

 

Prepared explosives, other than propellant powders; such as Industrial explosives

 

14%

 

14%

 

28%

 

3604

 

Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles

 

14%

 

14%

 

28%

 

3606

 

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

 

14%

 

14%

 

28%

 

3811

 

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils

 

14%

 

14%

 

28%

 

3813

 

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

 

14%

 

14%

 

28%

 

3814

 

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

 

14%

 

14%

 

28%

 

3819

 

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

 

14%

 

14%

 

28%

 

3820

 

Anti-freezing preparations and prepared de-icing fluids

 

14%

 

14%

 

28%

 

3918

 

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics

 

14%

 

14%

 

28%

 

3922

 

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics

 

14%

 

14%

 

28%

 

3926 [other than 3926 40 11, 3926 90 10]

 

Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]

 

14%

 

14%

 

28%

 

4011

 

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]

 

14%

 

14%

 

28%

 

4012

 

Retreaded or used tyres and flaps

 

14%

 

14%

 

28%

 

4013

 

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]

 

14%

 

14%

 

28%

 

4016 [other than 4016 92 00]

 

Other articles of vulcanised rubber other than hard rubber (other than erasers)

 

14%

 

14%

 

28%

 

4017

 

Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber

 

14%

 

14%

 

28%

 

4201

 

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

 

14%

 

14%

 

28%

 

4202

 

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]

 

14%

 

14%

 

28%

 

4203

 

Articles of apparel and clothing accessories, of leather or of composition leather

 

14%

 

14%

 

28%

 

4205

 

Other articles of leather or of composition leather

 

14%

 

14%

 

28%

 

4206

 

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

 

14%

 

14%

 

28%


 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

4303

 

Articles of apparel, clothing accessories and other articles of furskin

 

14%

 

14%

 

28%

 

4304

 

Articles of artificial fur

 

14%

 

14%

 

28%

 

4410

 

Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

 

14%

 

14%

 

28%

 

4411

 

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

 

14%

 

14%

 

28%

 

4412

 

Plywood, veneered panels and similar laminated wood

 

14%

 

14%

 

28%

 

4413

 

Densified wood, in blocks, plates, strips, or profile shapes

 

14%

 

14%

 

28%

 

4414

 

Wooden frames for paintings, photographs, mirrors or similar objects

 

14%

 

14%

 

28%

 

4418

 

Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

 

14%

 

14%

 

28%

 

4421

 

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware

 

14%

 

14%

 

28%

 

4814

 

Wall paper and similar wall coverings; window transparencies of paper

 

14%

 

14%

 

28%

 

6702

 

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit

 

14%

 

14%

 

28%

 

6703

 

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

 

14%

 

14%

 

28%

 

6704

 

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

 

14%

 

14%

 

28%

 

6801

 

Setts, curbstones and flagstones, of natural stone (except slate)

 

14%

 

14%

 

28%

 

6802

 

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading  6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone

 

14%

 

14%

 

28%

 

6803

 

Worked slate and articles of slate or of agglomerated slate

 

14%

 

14%

 

28%

 

6807

 

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

 

14%

 

14%

 

28%

 

6808

 

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

 

14%

 

14%

 

28%

 

6809

 

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented

 

14%

 

14%

 

28%

 

6810

 

Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering

 

14%

 

14%

 

28%

 

6812

 

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

 

14%

 

14%

 

28%

 

6813

 

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials

 

14%

 

14%

 

28%

 

6814

 

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

 

14%

 

14%

 

28%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

6815

 

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included

 

14%

 

14%

 

28%

 

6901

 

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

 

14%

 

14%

 

28%

 

6904

 

Ceramic flooring blocks, support or filler tiles and the like

 

14%

 

14%

 

28%

 

6905

 

Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods

 

14%

 

14%

 

28%

 

6906

 

Ceramic pipes, conduits, guttering and pipe fittings

 

14%

 

14%

 

28%

 

6907

 

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics

 

14%

 

14%

 

28%

 

6909

 

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods

 

14%

 

14%

 

28%

 

6910

 

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

 

14%

 

14%

 

28%

 

6913

 

Statuettes and other ornamental ceramic articles

 

14%

 

14%

 

28%

 

6914

 

Other ceramic articles

 

14%

 

14%

 

28%

 

7003

 

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

 

14%

 

14%

 

28%

 

7004

 

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

 

14%

 

14%

 

28%

 

7005

 

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

 

14%

 

14%

 

28%

 

7006 00 00

 

Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

 

14%

 

14%

 

28%

 

7007

 

Safety glass, consisting of toughened (tempered) or laminated glass

 

14%

 

14%

 

28%

 

7008

 

Multiple-walled insulating units of glass

 

14%

 

14%

 

28%

 

7009

 

Glass mirrors, whether or not framed, including rear-view mirrors

 

14%

 

14%

 

28%

 

7011

 

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like

 

14%

 

14%

 

28%

 

7014

 

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked

 

14%

 

14%

 

28%

 

7016

 

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms

 

14%

 

14%

 

28%

 

7020

 

Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]

 

14%

 

14%

 

28%

 

7321

 

Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel

 

14%

 

14%

 

28%

 

7322

 

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

 

14%

 

14%

 

28%

 

7324

 

Sanitary ware and parts thereof of iron and steel

 

14%

 

14%

 

28%

 

7418

 

All goods other than utensils i.e. sanitary ware and parts thereof of copper

 

14%

 

14%

 

28%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

7419

 

Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00

 

14%

 

14%

 

28%

 

7610 10 00

 

Doors, windows and their frames and thresholds for doors

 

14%

 

14%

 

28%

 

7615

 

All goods other than utensils i.e. sanitary ware and parts thereof

 

14%

 

14%

 

28%

 

8212

 

Razors and razor blades (including razor blade blanks in strips)

 

14%

 

14%

 

28%

 

8214

 

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]

 

14%

 

14%

 

28%

 

8302

 

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal

 

14%

 

14%

 

28%

 

8303

 

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal

 

14%

 

14%

 

28%

 

8304

 

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

 

14%

 

14%

 

28%

 

8305

 

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

 

14%

 

14%

 

28%

 

8310

 

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405

 

14%

 

14%

 

28%

 

8407

 

Spark-ignition reciprocating or rotary internal combustion piston engine

 

14%

 

14%

 

28%

 

8408

 

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

 

14%

 

14%

 

28%

 

8409

 

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

 

14%

 

14%

 

28%

 

8413

 

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]

 

14%

 

14%

 

28%

 

8414

 

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters

 

14%

 

14%

 

28%

 

8415

 

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

 

14%

 

14%

 

28%

 

8418

 

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

 

14%

 

14%

 

28%

 

8419

 

Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]

 

14%

 

14%

 

28%

 

8422

 

Dish washing machines, household [8422 11 00] and other [8422 19 00]

 

14%

 

14%

 

28%

 

8423

 

Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds

 

14%

 

14%

 

28%

 

8424

 

Fire extinguishers

 

14%

 

14%

 

28%

 

8427

 

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

 

14%

 

14%

 

28%

 

8428

 

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

 

14%

 

14%

 

28%

 

8429

 

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

 

14%

 

14%

 

28%

 

8430

 

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

 

14%

 

14%

 

28%

 

8443

 

Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle

 

14%

 

14%

 

28%

 

8450

 

Household or laundry-type washing machines, including machines which both wash and dry

 

14%

 

14%

 

28%

 

8472

 

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric,Perforating or stapling machines (staplers), pencil sharpening machines]

 

14%

 

14%

 

28%

 

8476

 

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines

 

14%

 

14%

 

28%

 

8478

 

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter

 

14%

 

14%

 

28%

 

8479

 

Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]

 

14%

 

14%

 

28%

 

8483

 

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

 

14%

 

14%

 

28%

 

8484

 

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

 

14%

 

14%

 

28%

 

8504

 

Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]

 

14%

 

14%

 

28%

 

8506

 

Primary cells and primary batteries

 

14%

 

14%

 

28%

 

8507

 

Electric accumulators, including separators therefor, whether or not rectangular (including square)

 

14%

 

14%

 

28%

 

8508

 

Vacuum cleaners

 

14%

 

14%

 

28%

 

8509

 

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508

 

14%

 

14%

 

28%

 

8510

 

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

 

14%

 

14%

 

28%

 

8511

 

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

 

14%

 

14%

 

28%

 

8512

 

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

 

14%

 

14%

 

28%

 

8513

 

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

 

14%

 

14%

 

28%

 

8516

 

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

 

14%

 

14%

 

28%

 

8517

 

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]

 

14%

 

14%

 

28%

 

8518

 

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]

 

14%

 

14%

 

28%

 

8519

 

Sound recording or reproducing apparatus

 

14%

 

14%

 

28%

 

8522

 

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

 

14%

 

14%

 

28%

 

8525

 

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]

 

14%

 

14%

 

28%

 

8526

 

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

 

14%

 

14%

 

28%

 

8527

 

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

 

14%

 

14%

 

28%

 

8528

 

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches]

 

14%

 

14%

 

28%

 

8529

 

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

 

14%

 

14%

 

28%

 

8530

 

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)

 

14%

 

14%

 

28%

 

8531

 

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

 

14%

 

14%

 

28%

 

8536

 

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables

 

14%

 

14%

 

28%

 

8537

 

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

 

14%

 

14%

 

28%

 

8539

 

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]

 

14%

 

14%

 

28%

 

8544

 

Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]

 

14%

 

14%

 

28%

 

8545

 

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)

 

14%

 

14%

 

28%

 

8547

 

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

 

14%

 

14%

 

28%

 

8702

 

Motor vehicles for the transport of ten or more persons, including the driver

 

14%

 

14%

 

28%

 

8703

 

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]

 

14%

 

14%

 

28%

 

8704

 

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]

 

14%

 

14%

 

28%

 

8705

 

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)

 

14%

 

14%

 

28%

 

8706

 

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

 

14%

 

14%

 

28%

 

8707

 

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

 

14%

 

14%

 

28%

 

8708

 

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

 

14%

 

14%

 

28%

 

8709

 

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

 

14%

 

14%

 

28%

 

8710

 

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

 

14%

 

14%

 

28%

 

8711

 

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

 

14%

 

14%

 

28%

 

8714

 

Parts and accessories of vehicles of headings 8711 and 8713

 

14%

 

14%

 

28%

 

8716

 

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]

 

14%

 

14%

 

28%

 

8802

 

Aircrafts for personal use

 

14%

 

14%

 

28%

 

8903

 

Yachts and other vessels for pleasure or sports; rowing boats and canoes

 

14%

 

14%

 

28%

 

9004

 

Goggles

 

14%

 

14%

 

28%

 

9005

 

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

 

14%

 

14%

 

28%

 

9006

 

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

 

14%

 

14%

 

28%

 

9007

 

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

 

14%

 

14%

 

28%

 

9008

 

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

 

14%

 

14%

 

28%

 

9010

 

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

 

14%

 

14%

 

28%

 

9011

 

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

 

14%

 

14%

 

28%

 

9012

 

Microscopes other than optical microscopes; diffraction apparatus

 

14%

 

14%

 

28%

 

9013

 

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

 

14%

 

14%

 

28%

 

9014

 

Direction finding compasses; other navigational instruments and appliances

 

14%

 

14%

 

28%

 

9015

 

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

 

14%

 

14%

 

28%

 

9016

 

Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights

 

14%

 

14%

 

28%

 

9022

 

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

 

14%

 

14%

 

28%

 

9023

 

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

 

14%

 

14%

 

28%

 

9101

 

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

 

14%

 

14%

 

28%

 

9102

 

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101

 

14%

 

14%

 

28%

 

9104

 

Instrument panel clocks and clocks of a similar type   for vehicles, aircraft, spacecraft or vessels

 

14%

 

14%

 

28%

 

9106

 

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)

 

14%

 

14%

 

28%

 

9107

 

Time switches with clock or watch movement or with synchronous motor

 

14%

 

14%

 

28%

 

9108

 

Watch movements, complete and assembled

 

14%

 

14%

 

28%

 

9110

 

Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements

 

14%

 

14%

 

28%

 

9111

 

Watch cases and parts thereof

 

14%

 

14%

 

28%

 

9112

 

Cases for other than clocks, and parts thereof

 

14%

 

14%

 

28%

 

9113

 

Watch straps, watch bands and watch bracelets, and parts thereof

 

14%

 

14%

 

28%

 

9114

 

Other watch parts

 

14%

 

14%

 

28%

 

9201

 

Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments

 

14%

 

14%

 

28%

 

9202

 

Other string musical instruments (for example, guitars, violins, harps)

 

14%

 

14%

 

28%

 

9205

 

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

 

14%

 

14%

 

28%

 

9206 00 00

 

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

 

14%

 

14%

 

28%

 

9207

 

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

 

14%

 

14%

 

28%

 

9208

 

Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments

 

14%

 

14%

 

28%

 

9209

 

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds

 

14%

 

14%

 

28%

 

9302

 

Revolvers and pistols, other than those of heading 9303 or 9304

 

14%

 

14%

 

28%

 

9401

 

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

 

14%

 

14%

 

28%

 

9403

 

Other furniture [other than bamboo furniture] and parts thereof

 

14%

 

14%

 

28%

 

9404

 

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

 

14%

 

14%

 

28%

 

9405

 

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

 

14%

 

14%

 

28%

 

8504

 

Video games consoles and Machines

 

14%

 

14%

 

28%

 

9505

 

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

 

14%

 

14%

 

28%

 

9506

 

Articles and equipment for general physical exercise, gymnastics, athletics

 

14%

 

14%

 

28%

 

9508

 

Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]

 

14%

 

14%

 

28%

 

9601

 

Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)

 

14%

 

14%

 

28%

 

9602

 

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

 

14%

 

14%

 

28%

 

9611

 

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

 

14%

 

14%

 

28%

 

9613

 

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks

 

14%

 

14%

 

28%

 

9614

 

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

 

14%

 

14%

 

28%

 

9616

 

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

 

14%

 

14%

 

28%

 

9617

 

Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

 

14%

 

14%

 

28%

 

9618

 

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing

 

14%

 

14%

 

28%

 

9804

 

All dutiable articles intended for personal use
- Lottery  authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
 (1) "Lottery authorized by State Governments" means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

 

14%

 

14%

 

28%

 

 

 

 

Home     About Us     Privacy Policy     Disclaimer     Sitemap