HSN Code | Description of Service | GST Rate |
---|---|---|
9967 |
Supporting transport services | |
99671 |
Cargo handling services |
|
996711 |
Container handling servicesThis service code includes cargo handling services for containerized freight; services of container freight terminal facilities for all modes of transport, including stevedoring services (i.e. loading, unloading and discharging of vessels' containerized freight, at ports) |
|
996712 |
Customs House Agent servicesThis service code includes services provided by a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962, related to import or export of goods. |
|
996713 |
Clearing and forwarding servicesThis service code includes services provided by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner and includes services provided by a consignment agent. |
|
996719 |
Other cargo and baggage handling servicesThis service code includes cargo handling services for non-containerized freight; services of freight terminal facilities, for all modes of transport, including stevedoring services (i.e. loading, unloading and discharging of vessels' non-containerized freight, at ports); cargo handling services incidental to freight transport not elsewhere classified; baggage handling services at airports and at bus, rail or highway vehicle terminals |
|
99672 |
Storage and warehousing services |
|
996721 |
Refrigerated storage servicesThis service code includes storage and warehousing services for frozen or refrigerated goods, including perishable food products; blast freezing services, associated with storage and warehousing |
|
996722 |
Bulk liquid or gas storage servicesThis service code includes bulk storage and warehousing services for liquids and gases, including oil and oil products, wine and the like. |
|
996729 |
Other storage and warehousing servicesThis service code includes storage services of grains, other storage or warehousing services. |
|
99673 |
Supporting services for railway transport |
|
996731 |
Railway pushing or towing servicesThis service code includes railway pushing or towing services, i.e. the movement of railway cars or wagons between terminal yards, industrial sidings and the like |
|
996739 |
Other supporting services for railway transportThis service code includes railway passenger terminal services (sale of tickets, reservations, luggage office, left-luggage office); other supporting services of railway transport, not elsewhere classified |
|
99674 |
Supporting services for road transport |
|
996741 |
Bus station servicesThis service code includes passenger terminal services in connection with urban, suburban and interurban bus passenger transport (sale of tickets, reservations, luggage office, left-luggage office) This service code does not include: - baggage and freight handling services, cf. 996719 |
|
996742 |
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.This service code includes operation services of highways, roads, streets and causeways; operation services of bridges and tunnel. |
|
996743 |
Parking lot servicesThis service code includes provision of parking spaces for motor vehicles, motorcycles and bicycles provided in roofed or unroofed car parks, parking lots and parking garages, whether or not roofed; collection of fees for parking on streets, roads and public places. This service code does not include: - rental of vehicle parking spaces in lock-up garages or garage premises, by the month or year, cf.997212 |
|
996744 |
Towing services for commercial and private vehiclesThis service code includes towing services for distressed commercial and private vehicles; towing services for other vehicles, e.g., for parking violations |
|
996749 |
Other supporting services for road transport n.e.cThis service code does not include: - cleaning services for buses and other land transport vehicles, cf. 85340 |
|
99675 |
Supporting services for water transport (Coastal, transoceanic and inland waterways) |
|
996751 |
Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etcThis service code includes i. operation services of ports, such as wharves, docks, piers or quays and other services connected with coastal, inland and transoceanic marine terminal facilities, including passenger terminals; ii. services to coastal, inland and transoceanic shipping, provided by locks, boat lifts, weirs, sluices; iii. services to coastal, inland and transoceanic shipping, provided by lighthouses, lightships and light vessels, buoys, channel markers and similar aids to navigation; iv. operating and maintenance services of boat, barge and ship canals, of canalized rivers and of other artificial or non-artificial inland waterways; towing of inland water vessels on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path |
|
996752 |
Pilotage and berthing servicesThis service code includes i. pilotage services, including the services of pilot vessels, on coastal, inland and transoceanic waters, whether supplied to conduct a vessel in or out of harbours or around navigational dangers; ii. tugboat services in connection with the docking and undocking of vessels of all types, on inland, coastal and transoceanic waters; |
|
996753 |
Vessel salvage and refloating servicesThis service code includes i. vessel salvage services, provided on inland, coastal and transoceanic waters, i.e. services consisting of recovering distressed and sunken vessels and their cargoes, including the raising of sunken vessels, the righting of capsized vessels and the refloating of stranded vessels; ii. towing services for distressed vessels on coastal and transoceanic waters |
|
996759 |
Other supporting services for water transport n.e.c.This service code includes water transport supporting services directly connected with vessel operations not elsewhere classified, and also include services not directly connected with vessel operations such as ice breaking, vessel registration, vessel laying-up and storage services, etc |
|
99676 |
Supporting services for air or space transport |
|
996761 |
Airport operation services (excl. cargo handling)This service code includes passenger air terminal services and ground services on air fields, including runway operating services. This service code does not include: - air terminal cargo-handling services, cf. 996711 & 996719 - runway cleaning and snow removal services, cf. 999451 |
|
996762 |
Air traffic control servicesThis service code includes flight control tower operation services, including approach, landing and take-off control services; services provided by airport-located radar stations |
|
996763 |
Other supporting services for air transportThis service code includes other supporting services for air transport, such as aircraft firefighting and fire prevention services, aircraft maintenance and upkeep services (excluding repairs), hangar services, aircraft towing etc This service code does not include: - disinfecting and exterminating services for aircraft, cf. 998531 - cleaning services for aircraft, cf. 998534 - air-sea rescue services, cf. 999126 - general flying school services, cf. 999293 - runway cleaning and snow removal services, cf. 999451 |
|
996764 |
Supporting services for space transportThis service code includes specialized support services for space transportation |
|
99679 |
Other supporting transport services |
|
996791 |
Goods transport agency services for road transportThis service code includes freight brokerage services; freight forwarding services (primarily transport organization or arrangement services on behalf of the consignor or consignee); freight consolidation and break-bulk services. |
|
996792 |
Goods transport agency services for other modes of transportThis service code includes ship broker services; aircraft space brokerage services; freight brokerage services; freight forwarding services (primarily transport organization or arrangement services on behalf of the shipper or consignee); freight consolidation and break-bulk services |
|
996793 |
Other goods transport services n.e.c |
|
996799 |
Other supporting transport services n.e.c.This service code includes type rating services (aircraft-specific permits for flying a particular type of plane); liquefaction and regasification of natural gas for transportation; radio navigational aid locating services, such as GPS (global positioning system) provision |
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GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
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GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).