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HSN Codes and GST Rates of HSN 997313

Leasing or rental services concerning agricultural machinery and equipment without operator

HSN Code Description of Service GST Rate

9973

 		Leasing or rental services without operator

99731

Leasing or rental services concerning machinery and equipment without operator

997313

Leasing or rental services concerning agricultural machinery and equipment without operator

This service code includes:

- leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.

This service code does not include:

- financial leasing of agricultural machinery, cf. 997114

- leasing, rental or hiring services concerning lawnmowers, cf. 997327
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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)).