List of goods which attracts GST 28% rate with HSN codes:

List of goods which attracts GST 28% rate with HSN codes:

Many goods and services has changed since the time it was introduced. For example when GST was introduced, near 229 were having GST rate of 28%. Whereas now only 31 items net 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 the 31st meeting.

  1. No. Description of Goods Chapter / Heading / Sub-heading / Tariff item
  2. Molasses 1703
  3. Pan Masala 2106 90 20
  4. All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 2202 10
  5. Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 2401
  6. Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402
  7. Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 2403
  8. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 2523
  9. 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
  10. Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 8407
  11. Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 8408
  12. Parts suitable for use solely or principally with the engines of heading 8407 or 8408 8409
  13. 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
  14. 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
  15. Dish washing machines, household [8422 11 00] and other [8422 19 00] 8422
  16. 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
  17. Road tractors for semi-trailers of engine capacity more than 1800 cc 8701
  18. 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
  19. 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
  20. Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 8704
  21. Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 8706
  22. Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 8707
  23. Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 8708
  24. Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 8711
  25. Parts and accessories of vehicles of headings 8711 8714
  26. Aircrafts for personal use 8802
  27. Yachts and other vessels for pleasure or sports; rowing boats and canoes 8903
  28. Revolvers and pistols, other than those of heading 9303 or 9304 9302
  29. Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 9614
  30. All dutiable articles intended for personal use 9804
  31. 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

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