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HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 43/2017, 14 Nov 2017   |   View Annexure
Last amended by IGST (R) - 18/2021, 28 Dec 2021
441A
9508

Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres

HSN Classification:   :

HSN 9508

                                                                 

Inserted by IGST (R) - 43/2017, 14 Nov 2017   |   View Annexure
Last amended by IGST (R) - 18/2021, 28 Dec 2021
449B
9617

Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners

HSN Classification:   :

HSN 9617

                                                                 

Inserted by IGST (R) - 18/2021, 28 Dec 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
15A
24041100

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

HSN Classification:   :

HSN 2404

                                                                 


Inserted by IGST (R) - 18/2021, 28 Dec 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
15B
24041900

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

HSN Classification:   :

HSN 2404

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 18/2021, 28 Dec 2021
176
8802 or 8806

Aircrafts for personal use

HSN Classification:   :

HSN 8802

   :

HSN 8806

                                                              

Inserted by IGST (R) - 26/2018, 31 Dec 2018
Last amended by IGST (R) - 19/2021, 28 Dec 2021
43B
0711

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

HSN Classification:   :

HSN 0711

                                                                 

Inserted by IGST (R) - 2/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 19/2021, 28 Dec 2021
49
0802

Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled

HSN Classification:   :

HSN 0802

                                                                 

Inserted by IGST (R) - 2/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 19/2021, 28 Dec 2021
101
22029090
[****] omitted;
HSN Classification:   :

HSN 2202

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2021, 18 Nov 2021
3
99

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 02/2018, 25 Jan 2018
Last amended by IGST (R) - 16/2021, 18 Nov 2021
3A
99

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

HSN Classification:   :

HSN 99

                                                                 



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