Goods & services at 40% GST
8 explicitly notified entries (children of these headings inherit the rate). Per the Sept 2025 notifications, effective 22-09-2025.
- 2202WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEET
- 8703MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTH
- 8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT
- 8802OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF HEADING
- 8903YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
- 9302REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304
- 9614SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF
- 9996Recreational, cultural and sporting services