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TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 18 of Notification No.9/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Jan, 2022
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2021, 18 Nov 2021   |   View Annexure
18
9964

Service of transportation of passengers, with or without accompanied belongings, by—

(a) railways in a class other than—

(i) first class; or 

(ii) an air-conditioned coach;

(b) metro, monorail or tramway;

(c) inland waterways;

(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(e) metered cabs or auto rickshaws (including e-rickshaws).

Provided that nothing contained in item (e) 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).

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HSN Classification by CTA:  
☍ 9964                              
Past Amendments ▼
1 Jul, 2017
18
9964

Service of transportation of passengers, with or without accompanied belongings, by—

(a) railways in a class other than—

(i) first class; or 

(ii) an air-conditioned coach;

(b) metro, monorail or tramway;

(c) inland waterways;

(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(e) metered cabs or auto rickshaws (including e-rickshaws).

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HSN Classification by CTA:
                             


29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

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