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HSN / SAC
Chapter No.
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
26
9988

(i) Services by way of job work in relation to-

(a) Printing of newspapers;

(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(c) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(d) Printing of books (including Braille books), journals and periodicals;

(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;

(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;

(i) manufacture of handicraft goods.

Explanation. - The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.

HSN Classification:   :

HSN 9988

                                                                 

Inserted by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
31A
9993

Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.


Condition

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

[Please refer to Explanation no. (iv)]

HSN Classification:   :

HSN 9993

                                                                 


Inserted by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
32
9994

(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.

HSN Classification:   :

HSN 9994

                                                                 


Inserted by IGST (R) - 01/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
32
9994

(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) and (ia) above.

HSN Classification:   :

HSN 9994

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
15
9963
[****] omitted;
HSN Classification:   :

HSN 9963

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
16
9964

Transport of passengers, with or without accompanied belongings, by –

(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

(c) stage carriage other than airconditioned stage carriage

Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).

HSN Classification:   :

HSN 9964

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
21
9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(b) defence or military equipments;

(c) newspaper or magazines registered with the Registrar of Newspapers;

(e) agricultural produce;

(f) milk, salt and food grain including flours, pulses and rice; and

(g) organic manure.

HSN Classification:   :

HSN 9965

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
22
9965 or 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -

(a) agricultural produce;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments.

HSN Classification:   :

HSN 9965

   :

HSN 9967

                                                              

Inserted by IGST (R) - 20/2019, 30 Sep 2019
Last amended by IGST (R) - 04/2022, 13 Jul 2022
25B
9967 or 9985

Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.

HSN Classification:   :

HSN 9967

   :

HSN 9985

                                                              

Inserted by IGST (R) - 04/2022, 13 Jul 2022
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
25C
9968

Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams);

HSN Classification:   :

HSN 9968

                                                                 




26
Apr
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M
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W
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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)