| HS Code | Goods/Service discription | SGST | CGST | IGST | CESS | Conditions |
|---|---|---|---|---|---|---|
| 9964 | (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. | 6 | 6 | 12 | None | - |
| 9964 | (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
| 9964 | (vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. | 9 | 9 | 18 | None | - |
| 9964 | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods used in supplying the service has not been taken |
| 9964 | (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service |
| 9964 | (ii) Transport of passengers, with or without accompanied belongings by- air conditioned contract carriage other than motorcab; air conditioned stage carriage; radio taxi. Explanation.- (a) _contract carriage_ has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) _stage carriage_ has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) _radio taxi_ means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods or services used in supplying the service has not been taken |
| 9964 | (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods used in supplying the service has not been taken |
| 9964 | Transport of passengers, with or without accompanied belongings, by _ (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. | Nil | Nil | Nil | None | Nil |
| 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. | Nil | Nil | Nil | None | Nil |
| 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). | Nil | Nil | Nil | None | Nil |
Here you can search HS Code of all products, we have curated list of available HS code with GST website. The procedure to find HS Code with tax rate is very simple. In above box you need to type discription of product/service or HS Code and a list of all products with codes and tax rates will be displayed.
You can use this very same form above to search HS Codes and tax rates for services also. For example, to find HS Code and tax rate for loading and unloading charges, type loading charges in above box and click on search button.
HS Code is internationally accepted format of coding to describe a product. All around the world same HS codes are used to discribe a product. You can use 4 digit HS code to generate your invoices.
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