List of all Goods Covered under GST 28% Rate list, GST 28% Items List (updated till 01.04.2019)

List of all Goods Covered under GST 28% Rate list updated till 1st April 2019, GST 28% Items List, GST 28% Rate List 2019. Check list of all items under GST Rate 28%. GST Tax list 2019 is release by CBEC, Check list of all goods covered under 28% Rate. GST Rate Schedule for Goods. 28% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2019, 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 01.04.2019)

Chapter, Heading, SubheadingDescription of GoodsGST Rate (%)
1703Molasses28
2106 90 20Pan masala28
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured28
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]28
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes28
2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]28
2515 12 20, 2515 12 90Marble and travertine, other than blocks28
2516 12 00Granite, other than blocks28
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers28
4011New 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 aircraft28
8407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]28
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)28
8409Parts suitable for use solely or principally with the engines of heading 8407 or 840828
8413Pumps 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
8415Air-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 regulated28
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]28
8507Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks28
8511Electrical 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 engines28
8525Digital cameras and videocamera recorders other than CCTV28
8528Monitors 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
8701Road tractors for semi-trailers of engine capacity more than 1800 cc28
8702Motor 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
8703Motor 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
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]28
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870528
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 870528
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]28
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars28
8714Parts and accessories of vehicles of headings 871128
8802Aircrafts for personal use28
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes28
9302Revolvers and pistols, other than those of heading 9303 or 930428
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof28
9804All dutiable articles intended for personal use28
Any ChapterLottery  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
28
Any ChapterActionable claim in the form of chance to win in betting, gambling, or horse racing in race club28

 

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

ItemsOld RateNew rate
Marine Engine28%5%
Fuel Cell vehicle28%12%
Televisions upto 68 cm28%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.NoHeadingDescription
1.87Old 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
2.8702Buses, 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.NoHeadingDescription
1.87All 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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