HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 87 |
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF | ||
8701 |
Tractors (other than tractors of heading 8709) | ||
87011000 |
- | Single axle tractors | |
- | Road tractors for semi-trailers: | ||
87012100 |
-- | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | |
87012200 |
-- | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | |
87012300 |
-- | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | |
87012400 |
-- | With only electric motor for propulsion | |
87012900 |
-- | Other | |
870130 |
- | Track-laying tractors: | |
--- | Garden tractors: | ||
87013011 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013019 |
---- | Other | |
--- | Other: | ||
87013091 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013099 |
---- | Other | |
- | Other, of an engine power: | ||
87019100 |
-- | Not exceeding 18 kW | |
87019200 |
-- | Exceeding 18 kW but not exceeding 37 kW | |
87019300 |
-- | Exceeding 37 kW but not exceeding 75 kW | |
87019400 |
-- | Exceeding 75 kW but not exceeding 130 kW | |
87019500 |
-- | Exceeding 130 kW |
☑ Monthly | GSTR-5
GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
☑ 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).