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HSN Codes and GST Rates of HSN 996413

Non-scheduled local bus and coach charter services

HSN Code Description of Service GST Rate

9964

Passenger transport services

99641

Local transport and sightseeing transportation services of passengers

996413

Non-scheduled local bus and coach charter services

This service code includes non-scheduled chauffeur-driven hired bus and motor coach services within urban and suburban areas, generally rendered on a time and distance basis and frequently involving transportation to more than one destination. Unlike renting of a bus, which gives the client full control, this service is typically provided on a pre-determined route and time-table.

This service code does not include:

- sight-seeing-bus services, cf. 996416

- renting of buses with driver, except chartering, cf. 996601


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May
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).