40% GST Goods List - Current Rates
Current reference list of goods covered by the 40% GST Schedule, including specified beverages, pan masala and tobacco products, larger motor cars and hybrids, motorcycles above 350 cc, personal-use aircraft, yachts, specified arms and specified actionable claims.
Current 40% GST Goods
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 2106 90 20 | Pan masala. Current 40% rate applies from 1 February 2026. | 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 | Other non-alcoholic beverages, subject to goods specifically covered by a lower-rate entry. | 20% | 20% | 40% |
| 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice. | 20% | 20% | 40% |
| 2202 99 90 | Caffeinated beverages. | 20% | 20% | 40% |
| 2401 | Unmanufactured tobacco; tobacco refuse, other than tobacco leaves. Current 40% rate applies from 1 February 2026. | 20% | 20% | 40% |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. Current 40% rate applies from 1 February 2026. | 20% | 20% | 40% |
| 2403 (other than 2403 19 21 and 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences, other than biris. Current 40% rate applies from 1 February 2026. | 20% | 20% | 40% |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion. Current 40% rate applies from 1 February 2026. | 20% | 20% | 40% |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion. Current 40% rate applies from 1 February 2026. | 20% | 20% | 40% |
| 8703 | Motor cars and other motor vehicles principally designed for transport of persons, including station wagons and racing cars, other than the specified vehicles covered at 18%. | 20% | 20% | 40% |
| 8703 40, 8703 60 | Motor vehicles with spark-ignition engine and electric motor for propulsion, of engine capacity exceeding 1200 cc or length exceeding 4000 mm. | 20% | 20% | 40% |
| 8703 50, 8703 70 | Motor vehicles with compression-ignition (diesel or semi-diesel) engine and electric motor for propulsion, of engine capacity exceeding 1500 cc or length exceeding 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, namely actionable claims involved in or by way of betting, casinos, gambling, horse racing, lottery or online money gaming. | 20% | 20% | 40% |
Major Changes to 40% GST
| Goods / HSN | Earlier GST | Current GST | Effective from |
|---|---|---|---|
| 2202 10 | 28% | 40% | 22 September 2025 |
| 2202 91 00 / 2202 99 | 18% | 40% | 22 September 2025 |
| 2202 - carbonated fruit beverages | 28% | 40% | 22 September 2025 |
| 2202 99 90 - caffeinated beverages | 28% | 40% | 22 September 2025 |
| 8703 - specified larger cars | 28% | 40% | 22 September 2025 |
| 8703 40 / 8703 60 - specified larger hybrids | 28% | 40% | 22 September 2025 |
| 8703 50 / 8703 70 - specified larger diesel hybrids | 28% | 40% | 22 September 2025 |
| 8711 - motorcycles above 350 cc | 28% | 40% | 22 September 2025 |
| 8802 - aircraft for personal use | 28% | 40% | 22 September 2025 |
| 8903 - yachts/pleasure vessels | 28% | 40% | 22 September 2025 |
| 9302 - revolvers and pistols | 28% | 40% | 22 September 2025 |
| 9614 - smoking pipes and holders | 28% | 40% | 22 September 2025 |
| Specified actionable claims | 28% | 40% | 22 September 2025 |
| 2106 90 20 - pan masala | 28% | 40% | 1 February 2026 |
| 2401 - unmanufactured tobacco | 28% | 40% | 1 February 2026 |
| 2402 - cigars/cigarettes etc. | 28% | 40% | 1 February 2026 |
| 2403 - manufactured tobacco other than biris | 28% | 40% | 1 February 2026 |
| 2404 11 00 / 2404 19 00 | 28% | 40% | 1 February 2026 |
Important Classification Notes
Pan masala and tobacco: these goods did not shift to 40% on 22 September 2025 with the general rate rationalisation. They continued under the transitional 28% Schedule until 31 January 2026. From 1 February 2026, pan masala and specified tobacco products other than biris moved to 40%, while biris under tariff items 2403 19 21 and 2403 19 29 moved to 18%.
Motor vehicles: the 40% entry applies to larger cars and specified larger hybrid vehicles. Small petrol/LPG/CNG cars up to 1200 cc and 4000 mm, small diesel cars up to 1500 cc and 4000 mm, three-wheelers and several other specified vehicles are covered at 18%.
Motorcycles: motorcycles of engine capacity exceeding 350 cc are 40%. Motorcycles of 350 cc or less are 18%.
Specified actionable claims: betting, casinos, gambling, horse racing, lottery and online money gaming are covered by the 40% Schedule.
Apply the precise tariff classification and statutory description. Where a specific entry, explanation or condition applies, it takes precedence over a broad product description.
Official Verification
Verify any later notification or tariff amendment before invoicing or filing GST returns.