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28% GST Goods. Items with 28 Percent GST

October 2020

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%

2106 90 20

Pan masala

14%

14%

28%

2202 10

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

14%

14%

28%

2202 99 90 Caffeinated Beverages 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%

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; and of a kind used on aircraft 14% 14% 28%

 

 

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

8407

Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]

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]

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%

8422

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

14%

14%

28%

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks

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%

8525

Digital cameras and video camera recorders other than CCTV

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 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]

14%

14%

28%

8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 14% 14% 28%

8702

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]

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%

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%

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%

8802

Aircrafts for personal use

14%

14%

28%

8903

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

14%

14%

28%

9302

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

14%

14%

28%

9614

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

14%

14%

28%

9804

All dutiable articles intended for personal use

14%

14%

28%

Any Chapter Lottery 14% 14% 28%
Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club 14% 14% 28%

 

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