28% GST list of items

List of Goods with 28% Goods and Services Tax

The Following Goods are with 28% Goods and Services Tax.

List of Goods with 28%

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	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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]	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)	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	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras 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 17 inches]	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	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%
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]	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 - 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 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 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.	14%	14%	28%
Any Chapter	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	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%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
4011 70 00	Tyre for tractors	9%	9%	18%
4013 90 49	Tube for tractor tyres	9%	9%	18%
8408 20 20	Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor	9%	9%	18%
8413 81 90	Hydraulic Pumps for Tractors	9%	9%	18%
8708 10 10	Bumpers and parts thereof for tractors	9%	9%	18%
8708 30 00	Brakes assembly and its parts thereof for tractors	9%	9%	18%
8708 40 00	Gear boxes and parts thereof for tractors	9%	9%	18%
8708 50 00	Transaxles and its parts thereof for tractors	9%	9%	18%
8708 70 00	Road wheels and parts and accessories thereof for tractors	9%	9%	18%
8708 91 00	(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof	9%	9%	18%
8708 92 00	Silencer assembly for tractors and parts thereof	9%	9%	18%
8708 93 00	Clutch assembly and its parts thereof for tractors	9%	9%	18%
8708 94 00	Steering wheels and its parts thereof for tractor	9%	9%	18%
8708 99 00	Hydraulic and its parts thereof for tractors	9%	9%	18%
8708 99 00	Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors	9%	9%	18%
Any Chapter	Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software	9%	9%	18%
Any Chapter	Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. -, dated 29th March, 2019. Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.	9%	9%	18%
Any Chapter	Goods which are not specified in Schedule I, II, IV, V or VI	9%	9%	18%