List of 28% GST rate items 2023: 28% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule IV.
Recently, we have discussed about GST rates for Goods at 18% as approved by GST Council. Today, we shall know about the GST rates for Goods at 28% decided by the GST Council. The GST Council has broadly approved the GST rates for goods at nil rate, 0.25%, 3%, 5%, 12%, 18% and 28% to be levied on certain goods.
IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.
CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.
UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:
- 5 per cent. in respect of goods specified in Schedule I,
- 12 per cent. in respect of goods specified in Schedule II,
- 18 per cent. in respect of goods specified in Schedule III,
- 28 per cent. in respect of goods specified in Schedule IV,
- 3 per cent. in respect of goods specified in Schedule V, and
- 0.25 per cent. in respect of goods specified in Schedule VI
List of Goods covered under 28% GST Items
New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule IV – IGST @ 28% – CGST @ 14% – SGST / UTGST @ 14% w.e.f. 01.01.2022.
| HSN Code | Description of Goods |
|---|---|
| 1703 | Molasses |
| 2106 90 20 | Pan masala |
| 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| 22029990 | Caffeinated Beverages |
| 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. [Newly inserted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.] |
| 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 2403 | Other |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion [Newly inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021] |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion [Newly inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021 |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
| 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], |
| 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 |
| 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks |
| 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 |
| 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 32 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches] |
| 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] |
| 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] |
| 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| 8714 | Parts and accessories of vehicles of heading 8711 |
| 8802 or 8806 | Aircrafts for personal use |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
| 9804 | All dutiable articles intended for personal use |
| Any Chapter | Lottery [Substituted w.e.f. 1st March 2020 vide 1/2020-Integrated Tax (Rate), G.S.R. 135(E) dated 01.03.2020.] |
| Any Chapter | Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club |
The above list shows 28% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.