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TaxReply India Pvt Ltd

GST Rates Ready Reckoner

(Upto 21.09.2025)    

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
73
9983 or 9985 or 9992

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

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HSN Classification:   :

HSN 9983

    :

HSN 9985

    :

HSN 9992

                                                            

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
79
9994

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets

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HSN Classification:   :

HSN 9994

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
81
9996

Services by an artist by way of a performance in folk or classical art forms of-

(a) music, or

(b) dance, or

(c) theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

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HSN Classification:   :

HSN 9996

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
82
9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

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HSN Classification:   :

HSN 9996