HSN Code for freight charges
Nupur Karnani (8 Points)
10 July 2019Nupur Karnani (8 Points)
10 July 2019Heading 9965 (Goods transport services)
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.
-Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
GST Rate- 5%
Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. ITC has been taken
GST Rate- 12%
HSN : Heading 9965 (Goods transport services) (VI) Multimodal Transportation of Goods
EXPLANATION.- (A) Multimodal Transportation of Goods means carriage of goods by at least two different modes of transport from the place of purchase of goods to the place of actual delivery by a multimodal transporter
A multimodal transporter is a person who:
(A) A person who enters into the contract of such transportation of goods; AND
(B) Acts as a Principal of either of the consignor or consignee or of the carrier participating in multimodal transportation and who assumes the responsibility of the performance of such contract against fright
GST Rate : 12%
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shahyar husain
(1240 Points)
Replied 05 December 2020
Ritik Chopra
(student)
(8128 Points)
Replied 12 February 2021
SAC codes are applicable in case of services. SAC for "freight" is 9965..
HSN code for Table ( non bamboo furniture) is 9403
HSN code for Table ( bamboo furniture) is 9401
Ayush
(Executive )
(6985 Points)
Replied 04 May 2023
Freight charges are considered a service and fall under the category of "Transportation of goods" which is classified under the SAC (Services Accounting Code) system.
The SAC code is 996511.
996511 - Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)