Items with GST 28%

Items with GST 28% Rate list

In this article we provide Item wise list of all goods covers in GST 28% Tax Rate under GST Regime.

Quick Guide on GST 28% Rate

Chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, and yachts will attract 28 per cent tax – the highest under GST system.

17 (Sugar and sugar confectionery) in GST 28%

• Molasses [1703]
• Chewing gum / bubble gum and white
• chocolate, not containing cocoa [1704]

18 (Cocoa and cocoa preparations)

• Cocoa butter, fat and oil [1804]
• Cocoa powder, not containing added sugar or sweetening matter [1805] and
• Chocolates and other food preparations containing cocoa [1806]

19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)  in GST 28%

• Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares
• Waffles and wafers coated with chocolate or containing chocolate [1905 32]

21 (Miscellaneous edible preparations)  in GST 28%

• Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101]
• Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and prearations therefor [2103]
• Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugarsyrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder [2106].
• Pan masala [2106 90 20]

22 (Beverages, spirit and vinegar)

• Other non-alcoholic beverages [2202 90 90]
• Aerated waters, containing added sugar or other sweetening matter or flavoured [2202 10]

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24 (Tobacco and manufactured tobacco substitutes)

• All goods not specified elsewhere, other than biris

25 (Salt; sulphur; earths and stone; plastering materials, lime and cement)  in GST 28%

• Marble and travertine, other than blocks [2515 12 20, 2515 12 90]
• Granite, other than blocks [2516]
• Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers [2523]

27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)  in GST 28%

• Avgas [2710]

32 (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks)  in GST 28%

• Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209]
• Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [3210]
• Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [3213]
• Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like [3214]

33 (Essential oils and resinoids, perfumery, cosmetic or toilet preparations)

All goods not specified elsewhere

• 3303 Perfumes and toilet waters.
• 3304 Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
• 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19]
• 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [except dentifrices Toothpaste – 3306 10 20].
• 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.

34 (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster)  in GST 28%

All goods not specified elsewhere

• 340130 – Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
• 3402 Organic surfaceactive agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.
• 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
• 3404 Artificial waxes and prepared waxes.
• 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
• 3407 Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)  in GST 28%

All goods not specified elsewhere

• 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.
• 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
• 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

38 (Miscellaneous chemical products)

All goods not specified elsewhere

• 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
• 3813 Preparations and charges for fireextinguishers; charged fire-extinguishing grenades.
• 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
• 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.
• 3820 Antifreezing preparations and prepared de-icing fluids.

39 (Plastics and articles thereof)  in GST 28%

• Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics [3918]
• Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics [3922]
• Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926]

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40 (Rubber and articles thereof)

• New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.]
• Retreaded or used tyres and flaps [4012]
• Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle – rickshaws and three wheeled powered cycle rickshaws.]
• Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) [4016]
• Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) [4017]

42 [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]  in GST 28%

All goods not specified elsewhere

• 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
• 4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettecases, to-baccopouches, tool bags, sports bags, bottlecases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
• 4203 Articles of apparel and clothing accessories, of leather or of composition leather. 4204 Blank in Tariff
• 4205 Other articles of leather or of composition leather.
• 4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bl

43 (Furskin and artificial fur; manufacturers thereof)

All goods not specified elsewhere

• 4303 Articles of apparel, clothing accessories and other articles of furskin.
• 4304 Articles of artificial fur.

44 (Wood and articles of wood, wood charcoal)  in GST 28%

• Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards [4410]
• Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards [4411]
• Plywood, veneered panels and similar laminated wood [4412]
• Densified wood, in blocks, plates, strips, or profile shapes [4413]
• Wooden frames for paintings, photographs, mirrors or similar objects [4414]
• Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [4418]
• Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.

48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)

• Wall paper and similar wall coverings [4814]

65 (Headgear and parts thereof)  in GST 28%

• All goods not specified elsewhere [other than helmets, textile head gears]
• 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.
• 6502 Hatshapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.
• 6503 – Blank in Tariff
• 6506 Other headgear, whether or not lined or trimmed. 6. 6507 Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear.

67 (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair)

All goods not specified elsewhere

• 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.
• 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.
• 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

68 (Articles of stone, plaster, cement, asbestos, mica or similar material)  in GST 28%

All goods not specified elsewhere

• 6801 Setts, curbstones and flagstones, of natural stone (except slate).
• 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone.
• 6803 Worked slate and articles of slate or of agglomerated slate
• 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). .
• 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.
• 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented.
• 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering.
• 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
• 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials.
• 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
• 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.

69 (Ceramic products)

All goods not specified elsewhere  in GST 28%

• 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
• 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.
• 6904 Ceramic flooring blocks, support or filler tiles and the like.
• 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6. 6906 Ceramic pipes, conduits, guttering and pipe fittings.
• 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
• 6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.
• 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
• 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
• 6913 Statuettes and other ornamental ceramic articles.
• 6914 Other ceramic articles

70 (Glass and glassware)  in GST 28%

• 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
• 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
• 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
• 7006 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.
• 7007 Safety glass, consisting of toughened (tempered) or laminated glass.
• 7008 Multiple-walled insulating units of glass.
• 7009 Glass mirrors, whether or not framed, including rear-view mirrors.
• 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.
• 7012 – Blank in Tariff.
• 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked.
• 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms
• 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]

73 (Articles of iron or steel)

• Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [7321]
• Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel [7322]
• 3. Sanitary ware and parts thereof of iron and steel [7324]

74 (Copper and articles thereof)

• All goods other than utensils i.e. sanitary ware and parts thereof of copper [7418]
• Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 [7419]

76 (Aluminium and articles thereof)

• Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. [7607]
• Doors, windows and their frames and thresholds for doors under 7610 10 00 [7610]
• All goods other than utensils i.e. sanitary ware and parts thereof [7615].

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82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)

• Razors and razor blades (including razor blade blanks in strips) [8212]
• Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files); other than paper knives, pencil sharpeners and blades thereof [8214].

83 (Miscellaneous articles of base metal)

• 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
• 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strongrooms, cash or deed boxes and the like, of base metal.
• 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403.
• 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
• 8308 Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.
• 8310 Signplates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405.]

84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

• Spark-ignition reciprocating or rotary internal combustion piston engine [8407]
• Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) [8408]
• Parts suitable for use solely or principally with the engines of heading 8407 or 8408 [8409]
• Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under 8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for internal combustion piston engines [under 8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [under 8413 60] [8413]
• Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [8414]
• 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 [8415] 7. Refrigerators, freezers and other refrigerating or freezing equipment electric or other; heat pumps other than air conditioning machines of heading 8415 [8418]
• Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks] , 8419 89 20 [ Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water] , 8419 89 60 [ Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control], 8419 89 70 [ Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus] [8419]
• Dish washing machines, household [8422 11 00] and other [8422 19 00] [8422]
• Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [8423]
• Fire extinguishers [8424]
• Fork-lift trucks; other works trucks fitted with lifting or handling equipment [8427]
• Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) [8428]
• Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers [8429]
• Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring  machinery, for earth, minerals or ores; piledrivers and pileextractors; snowploughs and snowblowers [8430]
• Printer, photo copying, fax machines, ink cartridges [8443]
• Household or laundrytype washing machines, including machines which both wash and dry [8450]
• Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencilsharpening machines, perforating or stapling machines) [other than Braille typewriters,  electric or nonelectric] [8472]
• Automatic goodsvending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines [8476]
• Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter [8478] 21. Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00].
• Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear  boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [8483]
• Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals [8484]

85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles)  in GST 28%

• Static converters (for example, rectifiers) and inductors [8504]
• Primary cells and primary batteries [8506]
• Electric accumulators, including separators therefor, whether or not rectangular (including square) [8507]
• Vacuum cleaners [8508]
• Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [8509]
• Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor [8510]
• 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 [8511]
• Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles [8512]
• Portable electric lamps designed to function by their own source of energy (for example,
• dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 [8513]
• Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 [8516]
• ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads[8517 69 40] [8517]
• Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] [8518]
• Sound recording or reproducing apparatus [8519]
• Video recording or reproducing apparatus, whether or not incorporating a video tuner [8521]
• Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [8522]
• Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [8525]
• Radar apparatus, radio navigational aid apparatus and radio remote control apparatus [8526]
• Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [8527]
• 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 [8528]
• Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529]
• Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) [8530]
• Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 [8531]
• Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables [8536]
• Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 [8537]
• 25. Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arclamps [8539]
• Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]
• Insulated wire, cable All goods [8544]
• Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) [8545]
• Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material [8547]

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87 (Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof)

All goods not specified elsewhere.

• 8702 Motor vehicles for the transport of ten or more persons, including the driver.
• 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].
• 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
• 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.
• 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
• 8710 Tanks and other armoured  fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
• 10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars.
• 8714 Parts and accessories of vehicles of headings 8711 and 8713.
• 8715 Baby carriages and parts thereof.
• 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand  carts, rickshaws and the like); animal drawn vehicles]

88 (Aircraft; spacecraft and parts thereof)  in GST 28%

All goods not specified elsewhere

• 8802 – Aircrafts for personal use

89 (Ships, boats and floating structures)  in GST 28%

• Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including floating structure used for casinos etc.

90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)  in GST 28%

• [9004] Goggles (other than corrective.
• [9005] Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy.
• [9006] Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539.
• [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
• [9008] Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
• 9009 – Blank in Tariff
• [9010] Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
• 8. [9011] Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection.
• [9012] Microscopes other than optical microscopes; diffraction apparatus.
• [9013] Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
• [9014] Direction finding compasses; other navigational
• instruments and appliances.
• [9015] Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.
• [9016] Balances of a sensitivity of 5 cg or better, with or without weights.
• [9017] Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter.
• 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light.
• 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.

91 (Clocks and watches and parts thereof)  in GST 28%

All goods not specified elsewhere.

• 9101 Wristwatches, pocketwatches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
• 9102 Wristwatches, pocketwatches and other watches, including stop watches, other than those of heading 9101
• 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
• 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, timerecorders)
• 9107 Time switches with clock or watch movement or with synchronous motor
• 9108 Watch movements, complete and assembled
• 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
• 9111 Watch cases and parts thereof
• 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
• 9113 Watch straps, watch bands and watch bracelets, and parts thereof
• 9114 Other watch parts]

92 (Musical instruments; parts and accessories of such articles)  in GST 28%

• 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
• 9202 Other string musical instruments (for example, guitars, violins, harps).
• 9203, 9204 – Blank in Tariff.
• 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
• 9206 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
• 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
• 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
• 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.]

93 (Arms and ammunition; parts and accessories

• 9302 Revolvers and pistols, other than those of heading 9303 or 9304.

94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings)  in GST 28%

• 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.
• 2. 9403 Other furniture and parts thereof
• 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
• 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

95 (Toys, games and sports requisites; parts and accessories thereof)  in GST 28%

• 9501, 9502 – Balnk in Tariff.
• 9504 Video games consoles and Machines
• 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
• 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
• 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries].

96 (Miscellaneous manufactured articles)  in GST 28%

• 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral,mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
• 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
• 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks
• 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
• 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
• 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
• 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
• 9618 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing.

98 (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores)  in GST 28%

• 9804 All dutiable articles intended for personal use

GST Rates Revised on 11th June 2017 (11-06-2017)

• There would be two categories of GST rates on cinema, 28% in case tickets above Rs.100 and 18% in case of tickets up to Rs.100
• Dental wax revised from 28% to 18%
• Plastic beads revised from 28% to 18%
• Plastic turpolin revised from 28% to 18%
• School bags revised from 28% to 18%
• Pre-cast concrete pipes revised from 28% to 18%
• Tractor components revised from 28% to 18%
• Computer printers revised from 28% to 18%

Under the GST, there will now be two categories for movie tickets. For tickets that cost less than Rs 100, a tax of 18% will be levied. For the tickets costing more than Rs 100, a GST of 28% will be levied.

List of the Items with different GST rates

1. List of Items with GST 5% 
2. List of Items with GST 12%
3. List of Items with GST 18% – Part 1 and Part 2 details.
4. List of Items with GST 28%

Call us (ACTouch Technologies) at sales@actouch.com for How to file GST returns?