| Sl.No. | HSN Code | Description of Service | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 9964 | (i) Supply of Air transport of passengers in other than economy class | 12% with ITC | 18% with ITC |
| (ii) Supply of Passenger transport by any motor vehicle where fuel cost is included | 5% without ITC (ITC allowed only in the same line of business) | 5% without ITC (ITC allowed only in the same line of business) | ||
| 12% with ITC | 18% with ITC | |||
| 2 | 9965 | (i) Supply of Transport of goods by GTA | 5% without ITC (RCM/FCM) | 5% without ITC (RCM/FCM) |
| 12% with ITC | 18% with ITC | |||
| (ii) Supply of transport of goods in containers by rail by any person other than Indian Railways | 12% with ITC | 5% without ITC | ||
| 18% with ITC | ||||
| (iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline | 5% without ITC | 5% without ITC | ||
| 12% with ITC | 18% with ITC | |||
| (iv) Supply of Multimodal transport of goods within India | 12% with ITC | 5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). | ||
| 18% with ITC if one of the modes of transport include air | ||||
| 3 | 9966 | (i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel is included in consideration | 5% without ITC (ITC allowed only in the same line of business) | 5% without ITC (ITC allowed only in the same line of business) |
| 12% with ITC | 18% with ITC | |||
| (ii) Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration | 12% with ITC | 5% without ITC (ITC allowed only in the same line of business) | ||
| 18% with ITC | ||||
| 4 | 9968 | (i) Local delivery services | 18% with ITC | 18% with ITC (no change) |
| (ii) Supply of local delivery services through Electronic Commerce Operator (ECO) where supplier is not liable to register under GST | Not notified under section 9(5) of the CGST Act | * Local delivery services through ECO is notified under section 9(5) of the CGST Act - The ECO is liable to pay tax (as if he is the supplier) if the original supplier has provided services through them and is not liable to be registered under GST * The applicable rate on such services to be 18%. * Local delivery services provided by and through ECO is excluded from the scope of GTA services. |
||
| 5 | 9971 | Supply of Service of third-party insurance of “goods carriage” | 12% with ITC | 5% with ITC |
| 6 | 9973 | Leasing or rental services, without operator, of goods which will attract 28% / 40% | Same rate as applicable to goods (i.e., 28% with ITC) | Same rate as applicable to goods (i.e., 40% with ITC) |
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