Goods taxed at 28%
The top slab of the published schedule: motor vehicles, aerated and sugared drinks, tobacco products, cement, and a short list of goods treated as luxury or demerit.
1,178 tariff codes of the HSN to GST schedule mapping are mapped to 28% GST, across 39 chapters of the tariff, led by nuclear reactors, boilers, electrical machinery and equipment and vehicles other than railway or tramway.
Several entries here also attract compensation cess on top of the 28%, which is charged separately and is not part of the rate shown on this page. This is the other slab the 56th GST Council rationalised from 22 September 2025, so verify the current position before invoicing.
Not sure your product belongs at this rate?An IncorpX GST advisor will check it, free- GST rate
- 28%
- CGST + SGST
- 14% + 14%
- IGST
- 28%
- Tariff codes mapped
- 1,178
- Chapters touched
- 39
- Schedule entries
- 181
- Services instead?
- Use a SAC code
Chapters with goods at 28%
Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 28%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.
What the schedule taxes at 28%
Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.
Molasses
Chewing gum / bubble gum and white chocolate, not containing cocoa
Cocoa powder, not containing added sugar or other sweetening matter
Chocolate and other food preparations containing cocoa
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa
Waffles and wafers coated with chocolate or containing chocolate
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.)
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
Pan masala
Other non-alcoholic beverages
All goods not specified elsewhere, including biris.
Marble and travertine, other than blocks
Granite, other than blocks
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
Avgas
Perfumes and toilet waters
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
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
Lubricating preparations (including cuttingoil 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
PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS such as Industrial explosives.
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
Ferro-cerium and other pyrophoric alloys in all
All goods not specified elsewhere
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
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
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Other articles of plastics and articles of other materials of headings 3901 to 3914
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Other articles of vulcanised rubber other than hard rubber
New pneumatic tyres, of rubber
Hard rubber (for example, ebonite) in all forms, including waste and scrap;
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
ARTIFICIAL FUR AND ARTICLES THEREOF 4304 00 - Artificial fur and
aArltli cgloeso dths enroeto fs:p edified elsewhere
ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FuRSKIN
Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Plywood, veneered panels and similar laminated wood
Densified wood, in blocks, plates, strips, or profile shapes
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
Wallpaper and similar wall coverings; window transparencies of paper
Other
Hair nets
Other
Decorative plants
Of jute
Wool or other animal hair or other textile, materials, prepared for use in making wigs,or the like
Complete wigs
Of other materials
Wigs
Other
Other
Other
Other stone
Other
Tarfelt roofing
Asbestos
Other
Other
Setts, curbstones and flagstones,of natural, stone (except slate)
Granite
Granite blocks or tiles
Marble blocks or tiles
Marble monumental stone
Marble, travertine and alabaster
Other calcareous stone
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 Faced or reinforced with paper or paperboard only
Other
Other articles
Cement bricks
Cement tiles for mosaic
Concrete boulder
Prefabricated structural components for building or civil engineering
Clothing, clothing accessories, footwear and headgear
Compressed asbestos fibre jointing, in sheets or rolls
Gaskets
Of crocidolite
Packing joints
Asbestos friction materials
Brake lining and pads
Brake linings and pads
Other
Cut mica condenser films or plates
Mica bricks
Mica stacked units
Micanite and all sorts of built up mica
Micapaper or reconstituted mica paper
Moulded glass bonded or glass bonded mica
Sheets and strips cut to shape
Silvered mica, capacitor plates or silvered mica plates
Washers and discs
Articles of peat
Containing magnesite, dolomite or chromite
Graphite filter candle
Non-electrical articles of graphite
Sanitary wares, kitchen wares and other made up articles of fly ash
Other
Blocks
Tiles Other
- Other
Other
Ceramic pipes, conduits, guttering and pipe fittings
Articles having a hardness equivalent to 9 or more on the Mohs scale Other :
Ceramic filter candle
Ceramic wares for laboratory, chemical or other technical uses : Of porcelain or china
Of porcelain or china
Other
Of porcelain or china
Other
Of porcelain or china
Other
Other
Tinted
Other
Tinted
Other
Tinted
Other
Other
Other
Omitted
Bullet proof glass
Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
Glazed glass, double walled
Glazed glass, multiple walled
Other
Framed
Other
Prismatic rear-view mirror for vehicles
Unframed
For cathode-ray tubes
Glass envelopes for electronic valves
Glass envelopes for filament lamps
Glass envelopes for fluorescent lamps
Optical elements
Signalling glassware
Glass for sun glasses
Other
Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
Other
Cookers and kitchen stoves
Other
Other stoves
Clay tandoor (oven with iron or steel body and earthen grates)
For gas fuel or for both gas and other fuels
For liquid fuel
Other stoves and appliances
Parts
Air heaters and hot air distributors
Of cast iron
Other
Parts of air heaters and hot air distributors
Of cast iron, whether or not enamelled
Other
Other, including parts
Sinks and wash basins, of stainless steel
Parts of sanitary ware
Sanitary ware
Articles of brass
Articles of copper alloys electro-plated with nickel- silver
Copper worked articles
Other articles of copper
Reservoirs, tanks, vats and similar containers of a capcity above 300 l
Chain
Of copper chains
Other
computer monitor < 17"
personal use
Appratus based on the use of X-
radiations for other than medical,
rays or of alpha, beta or gamma
surgical, dental or veterinary uses
braille watch
braille watch
Complete watch movements, unassembled
movements, rough watch movements
or partly assembled, incomplete watch
Dutiable articles intended for personal use
HSN codes mapped to 28%
A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.
GST calculator for
Enter a price to see the tax breakup at the selected slab.
Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
- Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
- GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.
This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
28% GST questions
Which goods are taxed at 28% GST?
1,178 tariff codes of the HSN to GST schedule mapping are mapped to 28% GST, across 39 chapters of the tariff, led by nuclear reactors, boilers, electrical machinery and equipment and vehicles other than railway or tramway. Several entries here also attract compensation cess on top of the 28%, which is charged separately and is not part of the rate shown on this page. This is the other slab the 56th GST Council rationalised from 22 September 2025, so verify the current position before invoicing.
How is 28% split between CGST and SGST?
For a supply within one state the rate splits equally: 14% CGST and 14% SGST or UTGST. For a supply between two states the whole 28% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.
Can the same HSN code carry more than one rate?
Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.
Do I get input tax credit at 28%?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.
What is the difference between an HSN code and a SAC code?
HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.
Not sure this is the right GST rate for your products?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
