28% GST Goods List: Historical HSN Rates and Revised GST Framework
Understand which products appeared in the former 28% GST category, how the September 2025 rate reforms changed the structure, and where to verify the legally applicable rate for a particular HSN code.
GST law and meaning of the rates
Under section 9(1) of the Central Goods and Services Tax Act, 2017, central tax on intra-State supplies is levied at notified rates, subject to statutory limits and applicable exceptions. State GST or Union Territory GST generally applies alongside CGST. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs IGST on inter-State supplies, subject to the Act and notified rates.
HSN means the Harmonised System of Nomenclature, used for classifying goods. A four-digit heading can contain tariff items with different descriptions, exceptions, concessions or conditions. Section 15 of the CGST Act sets out the general framework for determining the value of a taxable supply. Classification, rate notifications, valuation and any applicable compensation cess or special levy must be examined separately.
What changed in September 2025?
The 56th GST Council recommended rationalising the principal goods rate structure to 5% and 18%, with a special 40% rate for selected goods and services. The changes generally took effect on 22 September 2025, while certain tobacco categories followed a different transition timetable. These recommendations should be read with the legally operative Central, State and IGST rate notifications, rather than treated as a substitute for those notifications.
Examples of categories appearing in the older 28% list include cement, air conditioners, automobiles, motorcycles, pan masala, tobacco products and certain recreational vessels. Their current rates cannot safely be inferred from their appearance in this historical table.
How to verify the applicable GST rate
Identify the precise eight-digit tariff item where necessary, check the description and exclusions in the current rate notification, confirm the supply date and any transitional provisions, and examine whether a special rate, exemption, compensation cess or other levy applies. For interstate supplies, consult the corresponding IGST notification. Consult the official references below before filing a return or issuing a tax invoice.
Historical 28% GST goods entries
The following descriptions and CGST, SGST/UTGST and IGST percentages are retained from the original webpage. They represent the former schedule and may contain entries amended at different times before the 2025 reforms.
Food products, tobacco, building materials and tyres
The rates in this table are reproduced from the earlier webpage for historical reference only. They are not a statement of rates currently in force.
| HSN / Heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
Machinery, electronics, vehicles and other former 28% goods
The rates in this table are reproduced from the earlier webpage for historical reference only. They are not a statement of rates currently in force.
| HSN / Heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
Other entries preserved from the original page
The original page also included a separate set of entries carrying 18% historical IGST, including tractor parts, intellectual-property-related entries, construction-project procurement and residual goods classifications. They are preserved below for completeness, but should not be read as 28% goods.
Additional historical 18% entries
The rates in this table are reproduced from the earlier webpage for historical reference only. They are not a statement of rates currently in force.
| HSN / Heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
Official legal sources and references
- 56th GST Council recommendations, 3 September 2025
- Official FAQs on the 56th GST Council decisions
- GST Council: Central Tax rate notifications
- CBIC GST portal: Acts, notifications and circulars
- GST common portal
Disclaimer: This article provides general legal information. The original goods schedules are historical records, not a definitive list of rates in force on the publication date. Verify each classification and notification for the relevant transaction.