HSN Code | Description of Service | GST Rate |
---|---|---|
9984 |
Telecommunications, broadcasting and information supply services | |
99846 |
Broadcasting, programming and programme distribution services |
|
998466 |
Home programme distribution servicesThis service code includes i. providing audio and/or video programming on a subscription basis in analogue or digital mode by using a cable, satellite or wireless terrestrial network; ii. providing subscriber access to a basic range of programming services generally for a monthly fee; iii. providing subscriber programming services in addition to those included in the basic package for a fee separate from, and in addition to, the basic monthly fee; iv. providing subscribers the ability to view a specific programme (movie or event) from his home for a fee separate from, and in addition to, the monthly fee for basic or discretionary programming packages Note: The programming is provided in packages that consist of a set of predefined channels or one time viewing packages or contains the minimum number of channels available to subscribers or in bundles, as defined by each cable, satellite or MDS operator, and must be purchased to obtain any higher-level programming package. Charges for initial connection to the network, or for reconnection to the network, are included here. |
☑ 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)).