The HSN (Harmonized System of Nomenclature) code for shipping charges, which are considered as "transportation services," falls under the category 9965. This category covers "Goods transport services."
Here’s a breakdown:
- 99: Services (rather than goods)
- 65: Goods transport services
Specifically, the sub-category:
- 9965: Goods transport services
For GST purposes in India, the GST rate for
goods transport services (including shipping charges) classified under HSN code
9965 is generally 18%. However, if the services are provided by a goods
transport agency (GTA), the applicable GST rate could be 5% or 12%, depending
on certain conditions and the type of service provided.
