GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India

Plant-based milk drinks, ready for direct consumption as beverages

Soya milk drinks, whether or not sweetened or flavoured

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

Beverages containing milk

Other non-alcoholic beverages [other than those specified in Schedule I of this notification]

Caffeinated Beverages

Hydraulic and its parts thereof for tractors

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

Carbonated beverages of fruit drink or carbonated beverages with fruit juice

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

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.

Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.

Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

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.

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. 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.

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.

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).

Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.

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 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.

Services provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services.

Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).

Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration, and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Heading 9983 (Other professional, technical and business services)

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

Beauty and physical well-being services falling under Group 99972

Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal Bima Yojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; (r) Bangla Shasya Bima.

Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA (or 12AB) of the Income-tax Act, 1961.

Tender coconut water, pre-packaged and labelled

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Tender coconut water other than pre - packaged and labelled

Restaurant service (standalone, other than in specified premises)

Restaurant service in specified premises (hotel with room tariff above Rs 7,500/day)

Outdoor catering (other than in specified premises)

Outdoor catering in specified premises

Hotel accommodation, room tariff up to Rs 1,000 per day

Hotel accommodation, room tariff up to Rs 7,500 per unit per day

Hotel accommodation, room tariff above Rs 7,500 per unit per day

Goods Transport Agency (GTA) service, forward charge without ITC

Goods Transport Agency (GTA) service, with ITC

Transport of goods by rail (other than in containers)

Passenger transport by rail (AC / first class)

Passenger transport by air, economy class

Passenger transport by air, other than economy

Cab / radio taxi / e-rickshaw passenger transport

Renting of residential dwelling to a registered person

Renting of commercial / immovable property

Leasing or rental of goods (same rate as supply of like goods)

Legal services by a firm/advocate to business entity

Accounting, auditing and book-keeping services

Management, consulting and IT / software services

Architectural, engineering and technical consultancy

Advertising services

Beauty and physical well-being services (salon, spa, gym)

Works contract services (general)

Private coaching / commercial training and coaching

Cosmetic / plastic surgery (not for medical reason)

Telecommunication, broadcasting and internet services

Banking and financial services (fees, charges, commission)

General (non-life) insurance service

Job work in relation to manufacture (general)

Local delivery service via e-commerce operator by unregistered supplier

Tour operator services

Security / manpower supply services

Construction of a complex, building, civil structure or a part thereof, including a complex or building intended

va) Composite supply of works contract

Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

Construction services

Services in retail trade. Explanation.—This service does not include sale or purchase of goods

Accommodation in hotels, inns,

Supply, by way of or as part of any

Accommodation in hotels, inns,

Accommodation in hotels including

Accommodation, food and

Transport of passengers