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HSN Codes and GST Rates of HSN 99651

Land transport services of goods

HSN Code Description of Service GST Rate

9965

Goods transport services

99651

Land transport services of goods

996511

Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.

This service code include

 i. transportation by road of frozen or refrigerated goods in specially refrigerated trucks and cars; transportation by road of petroleum products (crude oil, natural gas and refined petroleum products) in special tank trucks;

ii. transportation by road of other bulk liquids or gases in special tank trucks;

iii. transportation by road of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;

iv. transportation by road of goods in man- or animal-drawn vehicles; household/office goods and furniture removal services;

v. ancillary services, such as packing and carrying and in-house moving;

vi. transportation of letters and parcels by any mode of land transport, other than railway, on behalf of postal and courier services;

vii. transportation by road of dry bulk goods such as cereals, flours, cement, sand, coal, etc; transportation by road of live animals;

viii. transportation by road of other freight in other specialized/non-specialized vehicles not elsewhere classified, such as transport of concrete, transport of cars

This service code does not include:

- messenger services of bicycle couriers, cf. 996812

- courier delivery services, cf. 996812

- local delivery services, cf. 996813

- armored car services, cf. 998524

996512

Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

This service code includes

i. transportation by railway of frozen or refrigerated goods, in specially refrigerated cars; transportation by railway of petroleum products (crude oil, natural gas and refined petroleum products) in special tank cars;

ii. transportation by railway of other bulk liquids or gases in special tank cars;

iii. transportation by railway of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;

iv. transportation of letters and parcels by railway on behalf of postal and courier services; transportation by railway of dry bulk goods such as cereals, flours, cement, sand, coal etc.;

v. transportation by railway of live animals; transportation by railway of cars, trucks and truck trailers;

vi. transportation by railway of other goods n.e.c

996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

This service code includes

i. transportation via pipeline of crude or refined petroleum and petroleum products; transportation via pipeline of natural gas;

ii. transportation via pipeline of other chemical products, of coal slurry and of other products, not elsewhere classified

This service code does not include:

- distribution services of natural gas through mains, cf. 996913

- liquefaction and regasification services of natural gas, cf. 996799

- distribution services of steam and of water through mains, cf. 996921, 996922


15
May
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M
T
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T
F
S
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)).