28% GST Goods – Items with 28 Percent GST

by

01.10.2021

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%