List of Goods with 28% Goods and Services Tax Rate are listed below.
Heading/ Sub-heading
Description of Goods
CGST Rate
SGST / UTGST Rate
IGST Rate
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%
Carbonated Beverages with Fruit Juice
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; "hom*ogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris]
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%
Heading/ Sub-heading
Description of Goods
CGST Rate
SGST / UTGST Rate
IGST Rate
8407
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
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]
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) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks
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%
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]
14%
14%
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]
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 thanCars for physically handicapped persons]
14%
14%
28%
8704
Motor vehicles for the transport of goods [other thanRefrigerated 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%
8802 or 8806
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
14%
14%
28%