| HS Code | Goods/Service discription | SGST | CGST | IGST | CESS | Conditions |
|---|---|---|---|---|---|---|
| 9965 | (v) Goods transport services other than (i), (ii), (iii) and (iv) above. | 9 | 9 | 18 | None | - |
| 9965 | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- _goods transport agency_ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 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 |
| 9967 | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- _goods transport agency_ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 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 |
| 9965 | Services by way of transportation of goods- (a) by road except the services of (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. | Nil | Nil | Nil | None | Nil |
| 9965 | (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken. Explanation: This condition will not apply where the supplier of service is located in non-taxable territory. |
| 9967 | Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. | Nil | Nil | Nil | None | Nil |
| 9965 | Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. | Nil | Nil | Nil | None | Nil |
| 9965 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | Nil | Nil | Nil | None | Nil |
| 9965 | (i) Transport of goods by rail (other than services specified at item no. (iv)). | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged in respect of goods 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 |
| 9971 | (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) _operator_ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) _scheduled air transport service_ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) _scheduled air cargo service_ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods used in supplying the service has not been taken. Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory. |
| 9973 | (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) _operator_ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) _scheduled air transport service_ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) _scheduled air cargo service_ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. | 2.5 | 2.5 | 5 | None | Provided that credit of input tax charged on goods used in supplying the service has not been taken. Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory. |
| 9985 | (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. | 2.5 | 2.5 | 5 | None | 1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. |
| 9965 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods _ (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. | Nil | Nil | Nil | None | Nil |
| 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 |
| 9966 | Services by way of giving on hire _ (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. | Nil | Nil | Nil | None | Nil |
| 9973 | Services by way of giving on hire _ (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. | Nil | Nil | Nil | None | Nil |
| 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 | (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 | (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 | (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 |
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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