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HSN Codes and GST Rates of HSN 997322

Leasing or rental services concerning video tapes and disks (Home entertainment equipment)

HSN Code Description of Service GST Rate

9973

Leasing or rental services without operator

99732

Leasing or rental services concerning other goods

997322

Leasing or rental services concerning video tapes and disks (Home entertainment equipment)

This service code includes:

- leasing, renting or hiring services concerning pre-recorded videotapes, CD's and DVDs for use in home entertainment equipment, predominantly for home entertainment

- leasing, renting or hiring services concerning video games


15
May
S
M
T
W
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)).