Channel HSN Code

Explore Channel HSN Code and GST Implications

Understanding the Harmonized System of Nomenclature (HSN) code for “channel” can be a bit tricky as the term has different meanings across industries. Based on the provided data, we see classifications for both physical iron/steel channels and intangible radio/television channels. Let’s break down the HSN codes and GST implications for each.

Determine Applicable GST Rate on Iron or Steel Channels

The GST rate applicable to slotted angles and slotted channels of iron or non-alloy steel (HSN 72169930) is 18%. There is no CESS levied on this category. The effective date for this GST rate is July 1, 2017, and the provided data does not indicate any subsequent rate revisions.

Understand HSN Codes for Radio and Television Channels (Services)

The data also includes HSN codes for the services related to radio and television channel programs:

• 998463: This code likely pertains to Radio Channel Programmes.
• 998464: This code likely pertains to Television Channel Programmes.

Applicable GST Rate on Radio and Television Channel Programmes (Services)

The GST rate applicable to both Radio Channel Programmes (998463) and Television Channel Programmes (998464) is Nil. There is also no CESS on these services. The effective date for this nil GST rate is July 27, 2018. The provided condition regarding certification from the Director (Sports) for FIFA U-17 Women’s World Cup 2020 suggests a specific context for this nil rating, potentially indicating it might not apply universally to all radio and television channel programs. However, based solely on the provided data, the standard rate shown is nil.