Tax Slab Directory — 28% Rate
28% GST Rate — Luxury & Demerit Goods (Sin Tax)
Complete guide to India's highest GST tax rate slab (28%). Applies to luxury vehicles, high-end electronics, aerated sugary drinks, tobacco, pan masala, and online gaming.
28%
Live 28% GST Calculator
Compute CGST (14%), SGST (14%) or IGST (28%)
Total GST (28%)
₹14,000.00
CGST ₹7,000 + SGST ₹7,000
Final Total Amount
₹64,000.00
Base + 28% GST
Goods Taxed at 28% GST Rate
| Category | Specific Items Included | Compensation Cess |
|---|---|---|
| Motor Vehicles | Motorcars, SUVs, luxury automobiles, motorcycles with engine capacity exceeding 350cc, personal aircraft, yachts. | 1% to 22% Cess extra |
| Sin Goods | Pan masala, tobacco products, cigarettes, cigars, chewing tobacco, hookah molasses. | Up to 290% Cess extra |
| Sugary Aerated Drinks | Carbonated soft drinks, caffeinated beverages, aerated water with added sugar or flavor. | 12% Cess extra |
| Luxury Home Appliances | Air conditioners (ACs), dishwashers, large television screens (> 32 inches), water heaters. | 28% GST flat |
Services & Entertainment Under 28% GST
Online Gaming & Casinos
Real money online gaming, horse racing, and casino admission (taxed at 28% on full face value).
5-Star Luxury Hotels
Hotel room accommodation with daily room tariff exceeding ₹7,500 per night.
28% Tax Calculation Example
If an Air Conditioner (AC) base price is ₹40,000:
Base AC Price: ₹40,000.00
CGST (14%): ₹5,600.00
SGST (14%): ₹5,600.00
Total Price: ₹51,200.00