HSN Code | Description of Service | GST Rate |
---|---|---|
9964 |
Passenger transport services | |
99642 |
Long-distance transport services of passengers |
|
996421 |
Long-distance transport services of passengers through Rail network by Railways, Metro etcThis service code includes passenger transportation services provided through rail network by railways, Metro etc between non-contiguous cities/towns, regardless of the distance covered and the class used, with service being available to all users; transport of accompanying vehicles, luggage, animals and other items |
|
996422 |
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etcThis service code includes i. passenger transportation services between non-contiguous cities/towns over predetermined routes on a predetermined schedule by motor bus, tramway, trolley bus and similar transport vehicles, with service being available to all users or specific segment of users; ii. scheduled/non-scheduled interurban shuttle services, e.g., airport shuttles; iii. transportation services of passengers between urban and suburban areas or over long distances by chauffeur-driven hired bus and motor coaches, generally rendered on a time and distance basis and frequently involving transportation to more than one destination; iv. transport of accompanying luggage, animals and other items that may be carried along with passengers. This service code does not include: - renting of buses and coaches with operator, except chartering, cf. 996601 |
|
996423 |
Taxi services including radio taxi & other similar servicesThis service code includes passenger transportation services by motorized taxi between non-contiguous cities/towns or over long distances. |
|
996424 |
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etcThis service code includes i. coastal and transoceanic passenger transportation by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis; ii. transport of accompanying luggage, animals and other items that may be carried; iii. services provided by sea cruises that include transportation, accommodation, food services, recreational and other entertainment services in an all-inclusive fare; coastal and transoceanic water transportation of passengers on scheduled or non-scheduled basis, by other water transport vehicles, regardless of the class of service; iv. transportation of passengers from port to port, including on freight ships; |
|
996425 |
Domestic/International Scheduled Air transport services of passengersThis service code includes passenger transportation services by air on predetermined domestic/international routes and on pre-determined schedules, in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried. |
|
996426 |
Domestic/international non-scheduled air transport services of PassengersThis service code includes passenger transportation services by air on domestic/international routes, on a non-scheduled basis, supplied in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried. This service code does not include: - sightseeing passenger air transport services, cf. 996416 - rental services of passenger aircraft with crew, cf. 996603 |
|
996427 |
Space transport services of passengersThis service code includes transportation of passengers to, from and in outer space by any means. |
|
996427 |
Other long-distance transportation services of passengers n.e.c |
☑ 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.]
☑ 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 -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).