List of all Goods Covered under GST 28% Rate list, GST 28% Items List (updated till 20.09.2018)

`List of all Goods Covered under GST 28% Rate list, GST 28% Items List, GST 28% Rate List 2018. Check list of all items under GST Rate 28%. GST Tax list 2018 is release by CBEC, Check list of all goods covered under 28% Rate. GST Rate Schedule for Goods [As per discussions in the GST Council Meeting held on 21 July 2018]. 28% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2018, in this article we provide Item wise Item list of all goods covers in 28% Tax Rate under GST Regime…

The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes.

GST 28% Items List, GST Rate List 28%

(updated till 20.09.2018)

Chapter / Heading / Sub-heading Description of Goods GST Rate (%)
1703 Molasses 28
2106 90 20 Pan masala 28
2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 28
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 28
2516 12 00 Granite, other than blocks 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 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 28
4012 Retreaded or used tyres and flaps 28
8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 28
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 28
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 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] 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 28
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28
8483 Transmission shafts including cam shafts and crank shafts and cranks (excluding crankshaft for sewingmachine); gear boxes and other speed changers, including torque converters;flywheels and pulleys, including pulley blocks; clutches and shaft couplings including universal joints 28
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery” shall be substituted 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 28
8525 Digital cameras and videocamera recorders other than CCTV 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] 28
8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 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] 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] 28
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 28
8714 Parts and accessories of vehicles of headings 8711 and 8713 28
8802 Aircrafts for personal use 28
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28
9302 Revolvers and pistols, other than those of heading 9303 or 9304 28
9504 Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] 28
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28
9804 All dutiable articles intended for personal use 28
Any Chapter Lottery  authorized by State Governments 28
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 Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club 28

Changes in GST Rates for Goods on 21-07-2018

Items Old Rate New rate
Marine Engine 28% 5%
Fuel Cell vehicle 28% 12%
Televisions upto 68 cm 28% 18%
Glaziers’ putty, grafting putty, resin cements
Refrigerators, freezers, water cooler, milk coolers, ice cream freezer
Washing Machines
Food Grinders & mixer
Vacuum Cleaners
Paints and Varnishes (including enamels and lacquers)
Shavers, Hair Clippers
Hair Cleaners
Storage water heaters
Immersion heaters
Hair Dryers, Hand Dryers
Electric Smoothing irons
Scent Sprays
Toilet Sprays
Pads for application of cosmetics or toilet preparations
Lithium-ion batteries
Powder Puffs
Special purpose motor vehicles
Work Trucks (Self-propelled, not fitted with lifting or handling equipment)
Trailers & Semi trailers

Changes in GST Rates for Goods on 18-01-2018

  • List of goods on which GST rate recommended reduction from 28% TO 18%:
S.No Heading Description
1. 87 Old and used motor vehicles on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax
2. 8702 Buses, for use in public transport, which exclusively run on bio-fuels.

List of goods on which GST rate recommended reduction from 28% TO 12%:

S.No Heading Description
1. 87 All types of old and used motors vehicles [other than medium and large cars and SUVs] on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty /value added tax or GST paid on such vehicles has been availed by him.

Must – 

List of all Goods Covered under GST 28% Rate list,

Click Here to Download Item Wise GST Rates List

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