Official list of goods and commodities classified under the 40% GST slab in India with CGST, SGST, and IGST breakdowns.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
| HSN | PAN MASALA Chapter 21 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : BEVERAGES CONTAINING MILK Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | LEMONADE Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : SOYA MILK DRINKS, WHETHER OR NOT SWEETENDED OR FLAVOURED Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Other Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Fruit pulp or fruit juice based drinks : Cranberry products Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER: Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED : Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2008 Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Non alcoholic beer Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : FRUIT PULP OR FRUIT JUICE BASED DRINKS Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Other Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | AERATED WATERS Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Fruit pulp or fruit juice based drinks : Others Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Beverages containing milk :Other Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Other :Cranberry products Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Beverages containing milk : Cranberry products Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Other :Other Chapter 22 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) EXCEEDING 70 MILLIMETRES BUT NOT EXCEEDING 75 MILLIMETRES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER THAN PAPER ROLLED BIRIS, MANUFACTURED WITHOUT THE AID OF MACHINE Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGAR AND CHEROOTS Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SMOKING MIXTURES FOR PIPES AND CIGARETTES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) NOT EXCEEDING 65 MILLIMETRES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARILLOS Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER: Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SNUFF Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION, OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | UNMANUFACTURED TOBACCO; TOBACCO REFUSE Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO, NOT STEMMED OR STRIPPED : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FLUE CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SUN CURED COUNTRY (NATU) TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SUN CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | BURLEY TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FLUE CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SUN CURED COUNTRY (NATU) TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SUN CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | BURLEY TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF BIRIS Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO REFUSE Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARETTES, CONTAINING TOBACCO : Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARETTES OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CIGARILLOS OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Smoking tobacco, whether or not containing tobacco substitutes in any proportion Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER: Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | HOOKAH OR GUDAKU TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CHEWING TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | PREPARATIONS CONTAINING CHEWING TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | JARDA SCENTED TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | TOBACCO EXTRACTS AND ESSENCE Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CUT-TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | CONTAINING TOBACCO OR RECONSTITUTED TOBACCO Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | PREPARATIONS CONTAINING SNUFF Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 24 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | 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 Chapter 87 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING 88.05 Chapter 88 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | NOT DESIGNED FOR USE WITH A MOTOR AND UNLADEN (NET) WEIGHT NOT EXCEEDING 100 KG Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | FITTED OR DESIGNED TO BE FITTED WITH A MOTOR, UNLADEN (NET) WEIGHT (EXCLUDING THE MOTOR) NOT EXCEEDING 100 KG Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH EXCEEDING 24 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH NOT EXCEEDING 7.5 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH EXCEEDING 7.5 M BUT NOT EXCEEDING 24 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : SAIL BOATS, WITH OR WITHOUT AUXILIARY MOTOR Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OF A LENGTH EXCEEDING 24 M Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | OTHER Chapter 89 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 Chapter 93 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | Arms and ammunition; parts and accessories thereof Chapter 93 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 Chapter 93 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF PIPES AND PIPE BOWLS Chapter 96 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF - Other : Hookah of coconut shell Chapter 96 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF Chapter 96 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% |
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