REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM

[jayesh thacker]

REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM

1) TOLL TAX

2) CAR PARKING

3) BOND PAPER

4) NOTARY

5) DONATION

6) BANK CHARGES

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

As per the GST concern, the services by way of access to a road or a bridge on payment of toll charges is exempt from GST vide N. No. 12/2017(rate) and 9/2017(rate) w. e.f. 01.07.2017 classified under 9967.

[KASTURI SETHI]

1. Car parking 996743

2 .Notary 998714

3.Bank Charges 997111

4. Donation Charitable Activity is in list of exempted service Notification No. 12/2017- Central Tax (Rate)

AI Summary

Toll tax exemption under GST clarified; parking, notary and bank services assigned SAC codes; donations exempt.
Access to roads or bridges on payment of toll charges is exempt from GST under the cited rate notifications effective 01.07.2017 and classified under service code 9967. Car parking is identified with code 996743, notary services with code 998714, bank charges with code 997111, and charitable donations are treated as exempt services under the stated notification; bond paper received no classification in the replies.