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GST Rates Amendment Tree
of
S.No. 10E of Notification No.15/2018 IGST(R) dated 26 Jul 2018


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Oct, 2021
Inserted by IGST (R) - 15/2018, 26 Jul 2018   |   View Annexure
Last amended by IGST (R) - 07/2021, 30 Sep 2021   |   View Annexure
10E
99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.


HSN Classification by CTA:  
99                              
Past Amendments ▼
27 Jul, 2018
10E
99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.


HSN Classification by CTA:
                             



30
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)