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HSN / SAC
Chapter No.
Rate %
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 20/2017, 22 Aug 2017
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954
[****] omitted;
HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 20/2017, 22 Aug 2017
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954
[****] omitted;
HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 3/2019, 29 Mar 2019   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954
[****] omitted;
HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 20/2017, 22 Aug 2017
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954
[****] omitted;
HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 24/2017, 21 Sep 2017
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954

(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority.


Condition

[****] omitted;

HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 39/2017, 13 Oct 2017   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954
[****] omitted;
HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 01/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954

(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority


Condition

[****] omitted;

HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 01/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954

(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above.

Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.

HSN Classification:   :

HSN 9954

                                                                 

Inserted by IGST (R) - 19/2019, 30 Sep 2019   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
7
9963

(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent.

HSN Classification:   :

HSN 9963

                                                                 

Inserted by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
8
9964

(via) Transport of passengers, with or without accompanied belongings, by ropeways.


Condition

The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]

HSN Classification:   :

HSN 9964

                                                                 




26
Apr
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M
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W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)