Ankita Khetan | Aug 10, 2017 |
List of goods which attracts 28% GST rate along with HSN codes
GST rate of many goods and services has changed since the time it was introduced. For example when GST was introduced around 229 were having GST rate of 28%. Where as now only 31 items are having GST rate of 28%.
Below is the list of 31 items having GST Rate of 28%. This list updated upto 1st January 2018 and incorporates all the changes notified by government on the basis of suggestion given by GST council in it’s 31st meeting.
| S. No. | Description of Goods | Chapter / Heading / Sub-heading / Tariff item |
| 1. | Molasses | 1703 |
| 2. | Pan Masala | 2106 90 20 |
| 3.. | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 2202 10 |
| 4. | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 2401 |
| 5. | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 2402 |
| 6. | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [including biris] | 2403 |
| 7. | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 2523 |
| 8. | 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] | 4011 |
| 9. | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 8407 |
| 10. | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 8408 |
| 11. | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 8409 |
| 12. | 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] | 8413 |
| 13. | 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 | 8415 |
| 14. | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 8422 |
| 15. | 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 | 8511 |
| 16. | Road tractors for semi-trailers of engine capacity more than 1800 cc | 8701 |
| 17. | 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] | 8702 |
| 18. | 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] | 8703 |
| 19. | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 8704 |
| 20. | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 8706 |
| 21. | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 8707 |
| 22. | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 8708 |
| 23. | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | 8711 |
| 24. | Parts and accessories of vehicles of headings 8711 | 8714 |
| 25. | Aircrafts for personal use | 8802 |
| 26. | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 8903 |
| 27. | Revolvers and pistols, other than those of heading 9303 or 9304 | 9302 |
| 28. | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 9614 |
| 29. | All dutiable articles intended for personal use | 9804 |
| 30. | 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 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 | Any chapter |
| 31 | Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club | Any Chapter |
Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. In no event shall I shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information
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