GST Rate on Used Vehicle

We are selling used vehicles. As per my understanding, Rate of GST on second hand goods would be same of New good. Cars are taxed at two rates, i.e. 28% and 43%(including cess). On used cars having rate 28% as same on original cars. But in case of 43% taxed category, what would be the rate on used cars, 28% excluding cess or 43% including cess ?