Former 28% GST Goods - Current Rates
The former 28% GST goods list has been substantially replaced by the post-September 2025 rate structure. This page preserves the historical subject while showing the current rates applicable to major goods that previously appeared in the 28% slab.
Current 40% GST Goods
| HSN / Heading | Description | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 2106 90 20 | Pan masala. | 20% | 20% | 40% |
| 2202 10 | All goods, including aerated waters, containing added sugar or other sweetening matter or flavoured. | 20% | 20% | 40% |
| 2202 91 00, 2202 99 90 | Other non-alcoholic beverages, other than goods specifically covered by the 5% Schedule. | 20% | 20% | 40% |
| 2202 99 90 | Caffeinated beverages. | 20% | 20% | 40% |
| 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice. | 20% | 20% | 40% |
| 2401 | Unmanufactured tobacco; tobacco refuse, other than tobacco leaves. | 20% | 20% | 40% |
| 2402 | Cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes. | 20% | 20% | 40% |
| 2403 | Manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences, other than bidi. | 20% | 20% | 40% |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion. | 20% | 20% | 40% |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion, as covered by the current tobacco-rate entry. | 20% | 20% | 40% |
| 8703 | Motor cars and other motor vehicles principally designed for transport of persons, including station wagons and racing cars, except the specified vehicles covered at 18%. | 20% | 20% | 40% |
| 8703 40, 8703 60 | Hybrid vehicles with spark-ignition engine and electric motor where engine capacity exceeds 1200 cc or length exceeds 4000 mm. | 20% | 20% | 40% |
| 8703 50, 8703 70 | Hybrid diesel/semi-diesel vehicles with electric motor where engine capacity exceeds 1500 cc or length exceeds 4000 mm. | 20% | 20% | 40% |
| 8711 | Motorcycles of engine capacity exceeding 350 cc. | 20% | 20% | 40% |
| 8802 | Aircraft for personal use. | 20% | 20% | 40% |
| 8903 | Yachts and other vessels for pleasure or sports. | 20% | 20% | 40% |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304. | 20% | 20% | 40% |
| 9614 | Smoking pipes, including pipe bowls, and cigar or cigarette holders, and parts thereof. | 20% | 20% | 40% |
| Any Chapter | Specified actionable claims: betting, casinos, gambling, horse racing, lottery and online money gaming. | 20% | 20% | 40% |
Major Former 28% Goods Now at 18%
| HSN / Heading | Description | Current GST Rate |
|---|---|---|
| 1703 | Molasses. | 18% |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements. | 18% |
| 4011 | New pneumatic tyres of rubber, subject to specific concessional entries. | 18% |
| 8407 | Spark-ignition reciprocating or rotary internal-combustion piston engines, subject to specific 5% entries. | 18% |
| 8408 | Compression-ignition internal-combustion piston engines, subject to specific 5% entries. | 18% |
| 8409 | Parts suitable for use solely or principally with engines of heading 8407 or 8408, subject to specific entries. | 18% |
| 8413 | Specified fuel/lubricant pumps and other pumps covered by Schedule II, subject to 5% exclusions. | 18% |
| 8415 | Air-conditioning machines. | 18% |
| 8422 | Dish-washing machines and other machinery covered by heading 8422. | 18% |
| 8507 | Electric accumulators, including lithium-ion batteries and other accumulators. | 18% |
| 8511 | Electrical ignition or starting equipment and related generators/cut-outs for internal-combustion engines. | 18% |
| 8528 | Television sets, monitors, projectors, set-top boxes and television reception apparatus covered by the current Schedule II entry. | 18% |
| 8701 | Tractors, subject to specific exclusions/entries. | 18% |
| 8702 | Motor vehicles for transport of ten or more persons, including driver. | 18% |
| 8704 | Motor vehicles for transport of goods. | 18% |
| 8706 | Chassis fitted with engines for motor vehicles of headings 8701 to 8705. | 18% |
| 8707 | Bodies, including cabs, for motor vehicles of headings 8701 to 8705. | 18% |
| 8708 | Parts and accessories of motor vehicles of headings 8701 to 8705, subject to specific entries. | 18% |
| 8711 | Motorcycles up to 350 cc. | 18% |
| 8714 | Parts and accessories of vehicles of heading 8711, subject to specific 5% disability-related entries. | 18% |
| 8903 | Rowing boats and canoes. | 18% |
| 9804 | All dutiable articles intended for personal use, except specified medicines covered at 5%. | 18% |
| 2403 | Bidi, with effect from 1 February 2026. | 18% |
Important Rate Changes
Pan masala and tobacco: the 28% transitional Schedule introduced in September 2025 did not remain the final rate structure. From 1 February 2026, pan masala and specified tobacco products other than bidi are taxed at 40%, while bidi is taxed at 18%. A special retail-sale-price based valuation mechanism also applies to notified products.
Motor vehicles: specified small cars, three-wheelers, ambulances, buses, goods vehicles and motorcycles up to 350 cc are generally covered at 18%, while larger motor cars, larger hybrid vehicles and motorcycles above 350 cc are in the 40% Schedule.
Cement, air conditioners, dishwashers, batteries and televisions: these goods, which were historically found in the 28% slab, are now generally covered at 18% under the current rate schedules, subject to precise tariff descriptions and specific exclusions.
Actionable claims: specified actionable claims covering betting, casinos, gambling, horse racing, lottery and online money gaming are covered by the 40% Schedule.
The exact tariff item, statutory description, exclusions, conditions and any later amendment should be verified before applying a GST rate.