28% GST Rate GST Rate — Complete List
The highest GST slab for luxury goods, sin goods (tobacco, alcohol), and certain demerit goods. Many items in this category also attract GST Compensation Cess.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Goods at 28% GST Rate
| Product / Category | HSN Chapter | Note |
|---|---|---|
| Passenger motor vehicles (cars) | 8703 | 28% + cess (1–22% by engine/segment) |
| Two-wheelers above 350cc | 8711 | 28% + 3% cess |
| Aerated beverages & energy drinks | 2202 | 28% + 12% cess |
| Tobacco products (cigarettes) | 2402 | 28% + specific cess |
| Paan masala (without tobacco) | 2106 | 28% + 60% cess on RSP |
| Cement (Portland & blended) | 2523 | 28% — no cess |
| Premium air conditioners | 8415 | 28% — no cess |
| Large refrigerators (above 300L) | 8418 | 28% — no cess |
| Washing machines (above 10kg) | 8450 | 28% — no cess |
| High-end television sets (>32 inches) | 8528 | TVs above 32 inches: 28% |
| Marble tiles & ceramic tiles | 6802, 6907 | Premium tiles: 28% |
| Luxury perfumes & cosmetics (premium) | 3303–3307 | Premium segment: 28% |
Services at 28% GST Rate
| Service | SAC Code | Note |
|---|---|---|
| Casino & gambling services | 999692 | 28% on full face value of bets |
| Online gaming (money at stake) | 999692 | 28% on total deposits (actionable claims) |
| Horse racing (betting) | 999692 | 28% on full face value |
| Five-star hotel suites (luxury) | 996311 | Not applicable — see 18% bracket note |
28% GST — Tax Breakdown
| Transaction Type | CGST | SGST | IGST | On ₹1,00,000 |
|---|---|---|---|---|
| Intra-state (same state) | 14% | 14% | — | ₹28,000 |
| Inter-state (different states) | — | — | 28% | ₹28,000 |
Sample Invoice — 28% GST
A car dealer in Delhi sells a mid-size sedan (HSN 8703, 1.5L petrol) at ex-showroom ₹15,00,000. GST: 28% = ₹4,20,000. Cess: 17% (segment-based) = ₹2,55,000. Total tax = ₹6,75,000. On-road price: ₹21,75,000 + registration & insurance.
FAQs — 28% GST Rate GST
Which goods attract 28% GST plus cess?
Motor vehicles (cars, motorcycles above 350cc), aerated drinks, tobacco products, and paan masala attract 28% GST plus GST Compensation Cess. The cess rate varies: small cars (1%), mid-size cars (15%), luxury cars (22%), aerated drinks (12%), cigarettes (specific cess based on length).
Why is cement taxed at 28% despite being an essential commodity?
Cement (HSN 2523) is currently in the 28% GST bracket despite being used heavily in construction and infrastructure. Industry bodies and real estate associations have repeatedly requested a rate reduction to 12% or 18%. As of 2026, no revision has been implemented by the GST Council.
Is online gaming taxed at 28% GST?
Yes. From October 1, 2023, all online gaming involving money — fantasy sports, rummy, poker, and other games with monetary stakes — attracts 28% GST on the full face value of deposits (not just platform commission). This was a major revision from the earlier 18% on GGR (Gross Gaming Revenue) model.
Can businesses claim ITC on goods purchased at 28% GST?
For business purchases, ITC on 28% GST is fully claimable subject to normal conditions. Key exception: motor vehicles purchased for personal use or as employee benefits are blocked credits under Section 17(5). Vehicles used for business transportation, goods delivery, or as taxis are ITC-eligible.
Other GST Rate Slabs
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