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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) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
27
9971
[****] omitted;

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HSN Classification:   :

HSN 9971

                                                                  
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
33
9971
[****] omitted;

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HSN Classification:   :

HSN 9971

                                                                  
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
34
9971
[****] omitted;

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HSN Classification:   :

HSN 9971

                                                                  
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
42
9971
[****] omitted;

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HSN Classification:   :

HSN 9971

                                                                  
Inserted by IGST (R) - 15/2018, 26 Jul 2018   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
49A
9983 or 9991
[****] omitted;

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HSN Classification:   :

HSN 9983

    :

HSN 9991

                                                               
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
53
9984
[****] omitted;

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HSN Classification:   :

HSN 9984

                                                                  
Inserted by IGST (R) - 04/2022, 13 Jul 2022
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
54A
9985

Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:

Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:

Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.

Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Illustrations:

A tour operator provides a tour operator service to a foreign tourist as follows:-

(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);

(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);

(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).

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HSN Classification:   :

HSN 9985

                                                                  

Inserted by IGST (R) - 02/2018, 25 Jan 2018
Last amended by IGST (R) - 04/2022, 13 Jul 2022
56A
9985
[****] omitted;

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HSN Classification:   :

HSN 9985

                                                                  
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
57
9986

Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

(b) supply of farm labour;

(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(e) loading, unloading, packing, storage or warehousing of agricultural produce;

(f) agricultural extension services;

(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

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HSN Classification:   :

HSN 9986

                                                                  
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2022, 13 Jul 2022
59
9988
[****] omitted;

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HSN Classification:   :

HSN 9988

                                                                  


26
Apr
S
M
T
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)