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HSN / SAC
Chapter No.
Rate %
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No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 15/2023, 19 Oct 2023   |   View Annexure
10
9966

(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.


Condition

Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken.,

[Please refer to Explanation no. (iv)]

Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not be taken.

Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ integrated tax at the rate of 12% (Rs. 96). If ‘B’ charges ‘A’ integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.

HSN Classification:   :

HSN 9966

                                                                 

Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 15/2023, 19 Oct 2023   |   View Annexure
34
9996

(iv) Services provided by a race club by way of licensing a bookmaker in such club.

HSN Classification:   :

HSN 9996

                                                                 

Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 15/2023, 19 Oct 2023   |   View Annexure
34
9996
[****] omitted;
HSN Classification:   :

HSN 9996

                                                                 

Inserted by IGST (R) - 16/2023, 19 Oct 2023   |   View Annexure
3B
99

Services provided to a Governmental Authority by way of -

(a) water supply;

(b) public health;

(c) sanitation conservancy;

(d) solid waste management; and

(e) slum improvement and upgradation.

HSN Classification:   :

HSN 99

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2023, 19 Oct 2023   |   View Annexure
6
99

Services by the Central Government, State Government, Union territory or local authority excluding the following services—

(a) services by the Department of Posts and the Ministry of Railways (Indian Railways);

(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(c) transport of goods or passengers; or

(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2023, 19 Oct 2023   |   View Annexure
7
99

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017).

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

(a) services,-

(i) by the Department of Posts and the Ministry of Railways (Indian Railways);

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers; and

(b) services by way of renting of immovable property.

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2023, 19 Oct 2023   |   View Annexure
8
99

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

(i) by the Department of Posts and the Ministry of Railways (Indian Railways);

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 16/2023, 19 Oct 2023   |   View Annexure
9
99

Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:

Provided that nothing contained in this entry shall apply to-

(i) services by the Department of Posts and the Ministry of Railways (Indian Railways);

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 14/2023, 29 Sep 2023   |   View Annexure
227A
Any Chapter

Specified actionable claim;

Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of—

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;

HSN Classification:                                                                    




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