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23rd GST Council meet: Only these 50 items under 28% slab w.e.f 15th November 2017

23rd GST Council meet held on 10th November 2017 in Guwahati. This 23rd meeting came up with new decisions to ease tax rates and compliance issues. GST Council lowered tax rates on 177 items from 28% to 18%.  The panel also decided to move 13 items from the 18% tax slab to 12%, another six from 18% to 5% and eight items from 12% to the 5% tax slab. Six other items have been moved from the 5% slab to nil. These changes will be effective from 15th November 2017, as decided by GST council.

GST council decided to keep only 50 items in 28% tax bracket. Below given is complete list of 50 items which are taxed at 28%:-

list of 50 Items Retained in 28% GST Rate List

S.No Heading Description
1. 1703 Molasses
2. 2106 90 20 Pan masala
3. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
4. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
5. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
6. 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
7. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
8. 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
9. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
10. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
11. 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
12. 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; and of a kind used on aircraft]
13. 4012 Retreaded or used tyres and flaps
14. 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
15. 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
16. 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408
17. 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]
18. 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
19. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
20. 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00]
21. 8450 Household or laundry-type washing machines, including machines which both wash and dry
22. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
23. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square)
24. 8508 Vacuum cleaners
25. 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder ]
26. 8510 Shavers, hair clippers and hair-removing appliances, with self- contained electric motor
27. 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
28. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
29. 8525 Digital cameras and video cameras recorders [other than CCTV]
30. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television]
31. 8701 Road tractor for semi-trailers of engine capacity exceeding 1800 CC.
32. 8702 Motor vehicles for the transport of ten or more persons, including the driver
33. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
34. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
35. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
36. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
37. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
38. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
39. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
40. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
41. 8714 Parts and accessories of vehicles of headings 8711 and 8713
42. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
43. 8802 Aircrafts for personal use
44. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
45. 9302 Revolvers and pistols, other than those of heading 9303 or 9304
46. 9504 Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]
47. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
48. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
49. 9804 All dutiable articles intended for personal use
50 Any Chapter Lottery-Authorised by State Governments


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