HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 22 |
BEVERAGES, SPIRITS AND VINEGAR | ||
2204 |
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | ||
22041000 |
- | Sparkling wine | |
- | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | ||
220421 |
-- | In containers holding 2 l or less: | |
22042110 |
--- | Port and other red wines | |
22042120 |
--- | Sherry and other white wines | |
22042190 |
--- | Other | |
220422 |
-- | In containers holding more than 2 l but not more than 10 l: | |
22042210 |
--- | Port and other red wines | |
22042220 |
--- | Sherry and other white wines | |
22042290 |
--- | Other | |
220429 |
-- | Other: | |
22042910 |
--- | Port and other red wines | |
22042920 |
--- | Sherry and other white wines | |
22042990 |
--- | Other | |
22043000 |
- | Other grape must |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).