Following are the products classified under luxury items. They have a GST rate of 28%. Bidis chewing gum molasses chocolate not containing cocoa waffles and wafers coated with chocolate pan masala aerated water paint deodorants shaving creams after shave hair shampoo dye sunscreen wallpaper ceramic tiles water heater dishwasher weighing machine washing machine ATM vending machines vacuum cleaner shavers hair clippers automobiles motorcycles aircraft for personal use Services – 5-star hotels race club betting cinema

Luxury Goods.pdf

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