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 |
1. What are some examples of goods that are taxed at a 28% rate under GST? |
2. Are all goods taxed at a 28% rate under GST? |
3. Why are luxury items taxed at a higher rate of 28% under GST? |
4. Are all consumer durables taxed at a 28% rate under GST? |
5. Is the 28% GST rate applicable to all tobacco products? |
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