28% GST Rate Items HSN Code for Goods Updated 2023

List of 28% GST rate items as per schedule IV approved in the Goods and Services Tax Council meeting. IGST @ 28%, CGST @ 14%, SGST/ UTGST @ 14%.

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:

  1. 5 per cent. in respect of goods specified in Schedule I,
  2. 12 per cent. in respect of goods specified in Schedule II,
  3. 18 per cent. in respect of goods specified in Schedule III,
  4. 28 per cent. in respect of goods specified in Schedule IV,
  5. 3 per cent. in respect of goods specified in Schedule V, and
  6. 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 CodeDescription of Goods
1703Molasses
2106 90 20Pan masala
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
22029990Caffeinated Beverages
2202Carbonated 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.]
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403Other
2404 11 00Products 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 00Products 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
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
4011New 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]
8407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408
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],
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 regulated
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]
8507Electric 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
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 engines
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 32 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches]
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]
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]
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8714Parts and accessories of vehicles of heading 8711
8802 or 8806Aircrafts for personal use
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
9302Revolvers and pistols, other than those of heading 9303 or 9304
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
9804All dutiable articles intended for personal use
Any ChapterLottery
[Substituted w.e.f. 1st March 2020 vide 1/2020-Integrated Tax (Rate), G.S.R. 135(E) dated 01.03.2020.]
Any ChapterActionable claim in the form of chance to win in betting, gambling, or horse racing in race club
HSN Code for GST Rate 28% Goods

The above list shows 28% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.


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