Goods & services at 28% GST

5 explicitly notified entries (children of these headings inherit the rate). Per the Sept 2025 notifications, effective 22-09-2025.

• 2106FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED
• 2401UNMANUFACTURED TOBACCO; TOBACCO REFUSE
• 2402CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES
• 2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, "HOMOGENISED" OR "RECONST
• 2404PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBST

other rates:0%0.25%1.5%3%5%18%40%