GST Exam  >  GST Notes  >  Learn About GST : Updates and Rules  >  List of Goods at 28% Rate (Part - 2) - Rate Lists for Goods

List of Goods at 28% Rate (Part - 2) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

89.

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

90.

7004

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

91.

7005

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

92.

7006 00 00

Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

93.

7007

Safety glass, consisting of toughened (tempered) or laminated glass

94.

7008

Multiple-walled insulating units of glass

95.

7009

Glass mirrors, whether or not framed, including rear-view mirrors

96.

7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cath­ode-ray tubes or the like

97.

7014

Signalling glassware and optical el­ements of glass (other than those of heading 7015), not optically worked

98.

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; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms

99.

7020

Other articles of glass [other than

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chim­neys for lamps and lanterns]

100.

7321

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

101.

7322

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 motor-driven fan or blower, and parts thereof, of iron or steel

102.

7324

Sanitary ware and parts thereof of iron and steel

103.

7418

All goods other than utensils i.e. sani­tary ware and parts thereof of copper

 

104.

7419

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

105.

7610 10 00

Doors, windows and their frames and thresholds for doors

106.

7615

All goods other than utensils i.e. sani­tary ware and parts thereof

107.

8212

Razors and razor blades (including razor blade blanks in strips)

108.

8214

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]

109.

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

110.

8303

Armoured or reinforced safes, strong-boxes and doors and safe de­posit lockers for strong-rooms, cash or deed boxes and the like, of base metal

111.

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

112.

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

113.

8310

Sign-plates, name-plates, ad­dress-plates and similar plates, num­bers, letters and other symbols, of base metal, excluding those of heading 9405

114.

8407

Spark-ignition reciprocating or rotary internal combustion piston engine

115.

8408

Compression-ignition internal combus­tion piston engines (diesel or semi-die­sel engines)

116.

8409

Parts suitable for use solely or principal­ly with the engines of heading 8407 or 8408

117.

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], con­crete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]

 

118.

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters

119.

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

120.

8418

Refrigerators, freezers and other refrig­erating or freezing equipment, electric or other; heat pumps other than air con­ditioning machines of heading 8415

121.

8419

Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reac­tors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89

20], Auto claves other than for cooking or heating food, not elsewhere speci­fied or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89

40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devic­es , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]

 

122.

8422

Dish washing machines, household [8422 11 00] and other [8422 19 00]

123.

8423

Electric or electronic 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

124.

8424

Fire extinguishers

125.

8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

126.

8428

Other lifting, handling, loading or un­loading machinery (for example, lifts, escalators, conveyors, teleferics)

127.

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

128.

8430

Other moving, grading, levelling, scrap­ing, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

129.

8443

Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of con­necting to an automatic data process­ing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle

130.

8450

Household or laundry-type washing ma­chines, including machines which both wash and dry

131.

8472

Other office machines (for example, hectograph or stencil duplicating ma­chines, addressing machines, automat­ic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewrit­ers, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]

132.

8476

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines

133.

8478

Machinery for preparing or making up tobacco, not specified or included else­where in this chapter

134.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]

135.

8483

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)

 

136.

8484

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

137.

8504

Static converters (for example, rectifi­ers) and inductors [other than Trans­formers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]

138.

8506

Primary cells and primary batteries

139.

8507

Electric accumulators, including separa­tors therefor, whether or not rectangular (including square)

140.

8508

Vacuum cleaners

141.

8509

Electro-mechanical domestic applianc­es, with self-contained electric motor, other than vacuum cleaners of heading 8508

142.

8510

Shavers, hair clippers and hair-remov­ing appliances, with self-contained electric motor

143.

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

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FAQs on List of Goods at 28% Rate (Part - 2) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are some examples of goods that are taxed at a 28% rate under GST?
Ans. Some examples of goods that are taxed at a 28% rate under GST include luxury items such as automobiles, high-end consumer durables like air conditioners and refrigerators, tobacco products, and aerated drinks.
2. Are all goods taxed at a 28% rate under GST?
Ans. No, not all goods are taxed at a 28% rate under GST. The GST rates vary depending on the category of goods. There are five different tax slabs - 0%, 5%, 12%, 18%, and 28%. Goods are classified into these slabs based on their nature and essentiality.
3. Why are luxury items taxed at a higher rate of 28% under GST?
Ans. Luxury items are taxed at a higher rate of 28% under GST to discourage their consumption and promote a more equitable tax system. The higher tax rate on luxury goods helps in generating revenue for the government and also reduces the demand for these non-essential items.
4. Are all consumer durables taxed at a 28% rate under GST?
Ans. No, not all consumer durables are taxed at a 28% rate under GST. While high-end consumer durables like air conditioners and refrigerators are taxed at 28%, there are other consumer durables that fall under different tax slabs. For example, products like televisions and washing machines are taxed at 18%.
5. Is the 28% GST rate applicable to all tobacco products?
Ans. Yes, the 28% GST rate is applicable to all tobacco products. This includes cigarettes, cigars, and other tobacco-based products. The high tax rate on tobacco products is aimed at reducing their consumption and promoting public health.
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