28 GST HSN Code

HSN (Harmonized System of Nomenclature) codes are used to classify goods systematically for taxation and international trade. Below are some HSN codes for goods that attract a 28% GST rate in India:

HSN Codes for Goods with 28% GST Rate

1. 1703: Molasses

   • Description: Molasses resulting from the extraction or refining of sugar.
   • GST Rate: 28%

2. 2203: Beer Made from Malt

   • Description: All varieties of beer.
   • GST Rate: 28%

3. 2402: Cigars, Cheroots, Cigarillos, and Cigarettes, of Tobacco or of Tobacco Substitutes

   • Description: Tobacco products including cigars and cigarettes.
   • GST Rate: 28%

4. 8702: Motor Vehicles for the Transport of Ten or More Persons, Including the Driver

   • Description: Buses and minibusses.
   • GST Rate: 28%

5. 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

   • Description: Passenger cars, SUVs, and racing cars.
   • GST Rate: 28%

6. 8704: Motor Vehicles for the Transport of Goods

   • Description: Trucks and lorries.
   • GST Rate: 28%

7. 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 Units)

   • Description: Specialized vehicles.
   • GST Rate: 28%

8. 9504: Video Game Consoles and Machines, Articles for Funfair, Table or Parlor Games, Including Pintables, Billiards, Special Tables for Casino Games and Automatic Bowling Alley Equipment

   • Description: Video game consoles and arcade machines.
   • GST Rate: 28%

Detailed Examples:

1. Molasses (HSN 1703)

   • Example: Molasses produced as a byproduct during the refining of sugar.

2. Beer Made from Malt (HSN 2203)

   • Example: Various brands and types of beer.

3. Cigarettes and Cigars (HSN 2402)

   • Example: Tobacco products like Marlboro cigarettes or Cuban cigars.

4. Motor Vehicles for Transport of Persons (HSN 8702, 8703)

   • Example: A 12-seater minibus (HSN 8702) or a family car like a sedan or SUV (HSN 8703).

5. Motor Vehicles for Transport of Goods (HSN 8704)

   • Example: A commercial truck used for transporting goods.

6. Special Purpose Motor Vehicles (HSN 8705)

   • Example: Firefighting vehicles or mobile cranes.

7. Video Game Consoles and Machines (HSN 9504)

   • Example: PlayStation, Xbox, and arcade game machines.

Application in Invoicing and Compliance

Using the correct HSN code in invoices is crucial for GST compliance. Proper classification ensures accurate tax filing and minimizes the risk of disputes or penalties from tax authorities.