Here is a list of items that attract a 28% GST rate in India along with their HSN codes:
1. Tobacco and Tobacco Products
- HSN Code: 2402
- Description: Cigars, cheroots, cigarillos, and cigarettes of tobacco or of tobacco substitutes.
2. Pan Masala
- HSN Code: 2106
- Description: Pan masala, including gutkha and similar items.
3. Aerated Water
- HSN Code: 2202
- Description: Aerated waters, containing added sugar or other sweetening matter or flavored.
4. Paints and Varnishes
- HSN Code: 3208
- Description: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium.
5. Detergents
- HSN Code: 3402
- Description: Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap.
6. Deodorants and Perfumes
- HSN Code: 3303
- Description: Perfumes and toilet waters.
7. Cement
- HSN Code: 2523
- Description: Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers.
8. Luxury Cars
- HSN Code: 8703
- Description: 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.
9. Motorcycles
- HSN Code: 8711
- Description: Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
10. Dishwashers
- HSN Code: 8422
- Description: Dishwashing machines.
11. Refrigerators
- HSN Code: 8418
- Description: Refrigerators, freezers, and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415.
12. Air Conditioners
- HSN Code: 8415
- Description: 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.
13. Televisions
- HSN Code: 8528
- Description: Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
14. Video Games Consoles
- HSN Code: 9504
- Description: 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.
15. Yachts and Other Vessels for Pleasure or Sports
- HSN Code: 8903
- Description: Yachts and other vessels for pleasure or sports; rowing boats and canoes.
16. Personal Care Appliances
- HSN Code: 8516
- Description: 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 electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545.
17. Weapons and Ammunition
- HSN Code: 9302
- Description: Revolvers and pistols, other than those of heading 9303 or 9304.
18. Cement Clinkers
- HSN Code: 2523
- Description: Cement clinkers.
These items attract a higher GST rate due to their classification as luxury goods or sin goods, which are subject to higher taxes to discourage their use or because they are considered non-essential.
