HSN Code | Description of Service | GST Rate |
---|---|---|
9967 |
Supporting transport services | |
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 |
☑ 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)).