Official list of goods and commodities classified under the 28% GST slab in India with CGST, SGST, and IGST breakdowns.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
| HSN | MOLASSES, EDIBLE Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CANE MOLASSES Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER : Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CANE MOLASSES Chapter 17 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CONTAINING TOBACCO OR RECONSTITUTED TOBACCO Chapter 24 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO Chapter 24 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | TOBACCO REFUSE Chapter 24 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | ALUMINOUS CEMENT Chapter 25 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WHITE CEMENT, WHETHER OR NOT ARTIFICIALLY COLOURED Chapter 25 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CEMENT CLINKERS Chapter 25 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | Aviation gasoline conforming to standard IS 1604 Chapter 27 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A KIND USED ON AIRCRAFT Chapter 40 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A KIND USED ON CONSTRUCTION, MINING OR INDUSTRIAL HANDLING VEHICLES AND MACHINES Chapter 40 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 40 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | DOORS, WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS Chapter 76 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | DOORS, WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS Chapter 76 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | PARTS Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF THE HOUSEHOLD TYPE Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | HAND PUMPS, OTHER THAN THOSE OF SUB-HEADING 8413 11 OR 8413 18 Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OUTBOARD MOTORS Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CONCRETE PUMPS Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | FOR AIRCRAFT ENGINES Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF LIQUID ELEVATORS Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | LIQUID ELEVATORS Chapter 84 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CAPABLE OF DIRECTLY CONNECTING TO AND DESIGNED FOR USE WITH AN AUTOMATIC DATA PROCESSING MACHINE OF HEADING 8470 Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | STARTER MOTORS AND DUAL PURPOSE STARTER-GENERATORS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | NICKEL-CADMIUM Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | LEAD-ACID, OF A KIND USED FOR STARTING PISTON ENGINES Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CAPABLE OF DIRECTLY CONNECTING TO AND DESIGNED FOR USE WITH AN AUTOMATIC DATA PROCESSING MACHINE OF HEADING 8470 Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | CAPABLE OF DIRECTLY CONNECTING TO AND DESIGNED FOR USE WITH AN AUTOMATIC DATA PROCESSING MACHINE OF HEADING 8470 Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER LEAD-ACID ACCUMULATORS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER GENERATORS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | PARTS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | NOT DESIGNED TO INCORPORATE A VIDEO DISPLAY OR SCREEN Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER EQUIPMENT Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER ACCUMULATORS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SPARKING PLUGS Chapter 85 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | G.V.W.NOT EXCEEDING 5 TONNES Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | NOT EXCEEDING 18 KW Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SAFETY SEAT BELTS Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | EXCEEDING 130 KW Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | FRAMES AND FORKS, AND PARTS THEREOF Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | G.V.W. EXCEEDING 20 TONNES Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH ONLY ELECTRIC MOTOR FOR PROPULSION Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | G.V.W. EXCEEDING 5 TONNES Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | PEDALS AND CRANK-GEAR, AND PARTS THEREOF Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | G.V.W. NOT EXCEEDING 5 TONNES Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SINGLE AXLE TRACTORS Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC Chapter 87 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT NOT MORE THAN 250 G Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 7 KG BUT NOT MORE THAN 25 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 250 G BUT NOT MORE THAN 7 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | DESIGNED FOR THE CARRIAGE OF PASSENGERS Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | WITH MAXIMUM TAKE-OFF WEIGHT MORE THAN 25 KG BUT NOT MORE THAN 150 KG Chapter 88 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OTHER Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH EXCEEDING 24 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH EXCEEDING 24 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9303 Chapter 93 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | ||
| HSN | SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF Chapter 96 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% |
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