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List of Goods at 28% Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/

Sub-heading/

Tariff item

Description of Goods

1.

1703

Molasses

2.

1704

Chewing gum / bubble gum and white chocolate, not containing cocoa

3.

1804

Cocoa butter, fat and oil

4.

1805

Cocoa powder, not containing added sugar or sweetening matter

5.

1806

Chocolates and other food preparations containing cocoa

6.

1901 90 [other than 1901 10,

1901 20 00]

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 infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]

7.

1905 32

Waffles and wafers coated with choco­late or containing chocolate

8.

2101 11,2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concen­trates or with a basis of coffee

9.

2106

Food preparations not elsewhere spec­ified or included i.e. Protein concen­trates and textured protein substances, Sugar-syrups 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

10.

2106 90 20

Pan masala

11.

2202 90 90

Other non-alcoholic beverages

12.

2202 10

All goods [including aerated waters], containing added sugar or other sweet­ening matter or flavoured

13.

2401

Unmanufactured tobacco; tobacco re­fuse [other than tobacco leaves]

14.

2402

Cigars, cheroots, cigarillos and ciga­rettes, of tobacco or of tobacco substi­tutes

15.

2403

Other manufactured tobacco and man­ufactured tobacco substitutes; “homo­genised” or “reconstituted” tobacco; tobacco extracts and essences [includ­ing biris]

16.

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

 

17.

2516 12 00

Granite, other than blocks

18.

2523

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

19.

2710

Avgas

20.

3208

Paints and varnishes (including enam­els and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

21.

3209

Paints and varnishes (including enam­els and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

22.

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather

23.

3213

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

24.

3214

Glaziers’ putty, grafting putty, resin ce­ments, caulking compounds and other mastics; painters’ fillings; non- refracto­ry surfacing preparations for facades, indoor walls, floors, ceilings or the like

25.

3303

Perfumes and toilet waters

26.

3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [oth­er than kajal, Kumkum, Bindi, Sindur,

Alta]

27.

3305 [other than 3305 9011, 3305

90 19]

All goods, i.e. preparations for use on the hair such as Shampoos; Prepara­tions for permanent waving or straight­ening; Hair lacquers; Brilliantines (spir­ituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]

28.

3306 [other than 3306 10 10, 3306 10 20]

Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]

29.

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 anti- perspirants

 

30.

3401 30

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 nonwo- vens, impregnated, coated or covered with soap or detergent

31.

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxilia­ry washing preparations) and cleaning preparations, whether or not contain­ing soap, other than those of heading 3401

32.

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

33.

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

 

34.

3407

Modelling pastes, including those put up for children’s amusement

35.

3602

Prepared explosives, other than propel­lant powders; such as Industrial explo­sives

36.

3604

Fireworks, signalling flares, rain rock­ets, fog signals and other pyrotechnic articles

37.

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.

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

39.

3813

Preparations and charges for fire-ex­tinguishers; charged fire-extinguishing grenades

40.

3814

Organic composite solvents and thin- ners, not elsewhere specified or includ­ed; prepared paint or varnish removers

41.

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

 

42.

3820

Anti-freezing preparations and prepared de-icing fluids

43.

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics

44.

3922

Baths, shower baths, sinks, wash ba­sins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics

45.

3926 [other than 3926 40 11, 3926 90 10]

Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]

46.

4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cy­cle-rickshaws and three wheeled pow­ered cycle rickshaws; and Rear Tractor tyres]

47.

4012

Retreaded or used tyres and flaps

48.

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rick­shaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]

49.

4016 [other than 4016 92 00]

Other articles of vulcanised rubber other than hard rubber (other than erasers)

50.

4017

Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber

51.

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

 

52.

4202

Trunks, suit-cases, vanity-cases, ex­ecutive-cases, brief-cases, 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, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, 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 [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]

53.

4203

Articles of apparel and clothing ac­cessories, of leather or of composition leather

54.

4205

Other articles of leather or of composi­tion leather

55.

4206

Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons

56.

4303

Articles of apparel, clothing accessories and other articles of furskin

 

57.

4304

Articles of artificial fur

58.

4410

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

59.

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

60.

4412

Plywood, veneered panels and similar laminated wood

61.

4413

Densified wood, in blocks, plates, strips, or profile shapes

62.

4414

Wooden frames for paintings, photo­graphs, mirrors or similar objects

63.

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, as­sembled flooring panels, shingles and shakes

64.

4421

Wood paving blocks, articles of den- sified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchen­ware

65.

4814

Wall paper and similar wall coverings; window transparencies of paper

66.

6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit

67.

6703

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

68.

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

69.

6801

Setts, curbstones and flagstones, of natural stone (except slate)

70.

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

71.

6803

Worked slate and articles of slate or of agglomerated slate

72.

6807

Articles of asphalt or of similar material (for example, petroleum itumen or coal tar pitch)

73.

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

74.

6809

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented

75.

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

76.

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

77.

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

78.

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

79.

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

80.

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

81.

6904

Ceramic flooring blocks, support or filler tiles and the like

82.

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other ce­ramic constructional goods

83.

6906

Ceramic pipes, conduits, guttering and pipe fittings

84.

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

85.

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

86.

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

87.

6913

Statuettes and other ornamental ceram­ic articles

88.

6914

Other ceramic articles

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FAQs on List of Goods at 28% Rate (Part - 1) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What is the meaning of 28% rate in GST?
Ans. The 28% rate in GST refers to the tax rate applied to certain goods under the Goods and Services Tax (GST) system. It is one of the four tax slabs defined by GST, with the highest tax rate. Goods falling under this category are subject to a 28% tax rate.
2. Which goods are included in the 28% tax rate category?
Ans. The goods included in the 28% tax rate category are those classified as luxury or sin goods. This category includes items such as luxury cars, tobacco products, aerated drinks, high-end electronics, and certain consumer durables. These goods attract a higher tax rate due to their nature and perceived luxury status.
3. How does the 28% rate affect the prices of goods?
Ans. The 28% tax rate has a direct impact on the prices of goods falling under this category. Since the tax rate is higher, the overall cost of production and distribution increases, leading to higher retail prices for consumers. As a result, goods subjected to the 28% rate are generally more expensive compared to those taxed at lower rates.
4. Are there any exemptions or concessions for goods under the 28% tax rate?
Ans. While most goods under the 28% tax rate do not have specific exemptions or concessions, certain essential goods may receive relief through lower tax rates or exemptions. For example, essential medicines and certain healthcare items may be taxed at lower rates or exempted altogether to ensure affordability and accessibility.
5. How does the 28% tax rate contribute to revenue generation for the government?
Ans. The 28% tax rate contributes to revenue generation for the government by imposing a higher tax burden on luxury and sin goods. These goods are typically consumed by individuals with higher purchasing power, and the increased tax rate ensures a significant source of revenue for the government. The revenue generated from the 28% tax rate is used to fund various developmental and welfare initiatives.
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