HSN Code | Description of Service | GST Rate |
---|---|---|
9985 |
Support services | |
99851 |
Employment services including personnel search/referral service and labour supply serviceThis group includes personnel search/referral service and labour supply service; provision of labour services to clients through a variety of types of contracts like Contract staffing services, Temporary staffing services, Long-term staffing (payrolling) services, Temporary staffing-to-permanent placement services, and Coemployment staffing services |
|
998511 |
Executive/retained search servicesThis service code includes i. provision of intermediation services between prospective employees and employers; ii. specialized search and recruitment service limited to filling highly paid executive, senior manager, and professional positions, according to client specifications, including conducting detailed interviews with the client organization's management team, developing job profiles, conducting original research and advertising to locate potential job candidates, screening possible candidates, preparing, presenting, and discussing a confidential list of highly qualified applicants with the client, making interview arrangements, negotiating compensation, and providing post-hire follow- up Note: The prospective employee/client makes the decision as to which candidate to hire. The fee for the services provided is charged whether or not the candidate is hired. This service is also known as retained search. |
|
998512 |
Permanent placement services, other than executive search servicesThis service code includes i. testing, interviewing, reference checking, evaluation and counselling of prospective employees; ii. recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis; iii. booking and casting services for motion picture, television and other theatrical casting services Note: The services may be procured by the potential employer or by the prospective employee. The candidate is selected and hired by the prospective employer. The placement firm is paid on a contingency basis, i.e., only for successful placement of a candidate. This service code includes permanent placement services for a complete range of occupations from low-level employees to management employees, including executives, except those recruited through executive/retained search, and for domestic or international job placements. |
|
998513 |
Contract staffing servicesThis service code includes finding individual contractors to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment Note: Under the terms of this agreement, the service provider has legal rights and duties with respect to the individual contractors. The individual contractors are normally responsible for their own payroll deductions and government filings. |
|
998514 |
Temporary staffing servicesThis service code includes supplying personnel for temporary work assignments Note: The temporary staffing firm hires its own employees and assigns/supplies them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits, etc. of the employee. |
|
998515 |
Long-term staffing (payrolling) servicesThis service code includes supplying personnel for extended work assignments Note: Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of their existing workforce to the staffing firm. Long-term employees are placed on the payroll of the staffing firm, which is legally responsible for their actions, but when working they are supervised by the client. This service includes labour leasing, staff leasing, employee leasing, extended employee staffing and payrolling. The services of Professional Employer Organizations (PEO's) are not included. This service code does not include payroll processing services, cf. 998223 |
|
998516 |
Temporary staffing-to-permanent placement servicesThis service code includes supplying of personnel for temporary employment with the expectation of permanent work at the end of a trial period with the client Note: The employee remains on the payroll of the temporary help staffing firm until the hiring decision is made at which time he or she becomes an employee of the client or, if not, returns to the temporary help staffing firm. This service may include training, counselling, assessment, and resume upgrading |
|
998517 |
Co-employment staffing servicesThis service code includes supplying of personnel through a staffing arrangement in which an organization, i.e. a Professional Employer Organization (PEO), co-employs a client's workforce. Note: The PEO and the client enter into a contractual agreement whereby the rights and responsibilities in respect of co-employees are shared or allocated, with the service provider assuming responsibility for certain activities as agreed with the client. These range from basic to full- service packages. |
|
998519 |
Other employment &labour supply services n.e.c |
|
99852 |
Investigation and security services |
|
998521 |
Investigation servicesThis service code includes investigation and detective services such as, investigating cases submitted by the client, relating to crimes, theft, fraud, shoplifting, dishonesty, missing persons, domestic relations and other unlawful or lawful practice;internal and undercover investigation; shoplifting protection services This service code does not include credit investigation services, cf. 998591 |
|
998522 |
Security consulting servicesThis service code includes determining clients' needs and providing advice and suggestions as to the type of security that is best suited for the client or as to improvements in existing systems This service code does not include computer security consulting, cf. 998313 |
|
998523 |
Security systems servicesThis service code includes monitoring and maintaining security systems devices, such as burglar and fire alarms, by receiving alarm signals, confirming or checking that all systems are properly functioning, and dispatching police officers, fire department or other designated parties |
|
998524 |
Armoured car servicesThis service code includes providing an armoured car to pick up and deliver money, receipts or other valuable items with hired personnel to directly protect property while in transit; bank currency collection and delivery services; securities transfers services |
|
998525 |
Guard servicesThis service code includes providing protective services through hired personnel to ensure the safety of people or private, industrial and commercial properties by guarding them against fire, theft, vandalism or illegal entry, such as security patrol services, security guard services, bodyguard services, watchdog services, parking control services, access control services |
|
998526 |
Training of guard dogsThis service code includes training of guard dogs |
|
998527 |
Polygraph servicesThis service code includes polygraph services |
|
998528 |
Fingerprinting servicesThis service code includes fingerprinting services |
|
998529 |
Other security services, n.e.c.This service code does not include computer security consulting services, cf. 998313 |
|
99853 |
Cleaning services |
|
998531 |
Disinfecting and exterminating servicesThis service code includes disinfecting dwellings and other buildings; disinfecting vehicles, e.g., buses, trains, boats, planes; exterminating insects, rodents and other pests; fumigation services and pest control services This service code does not include: - pest (including rabbit) control services in connection with agriculture, cf. 998611 - timber impregnation services, cf. 998831 - cleaning of agricultural premises (hen houses, piggeries, etc.) cf. 998612 |
|
998532 |
Window cleaning servicesThis service code includes cleaning of windows in dwellings and other buildings, including cleaning of exterior windows using swing stages |
|
998533 |
General cleaning servicesThis service code includes cleaning of computer rooms and the like; cleaning and maintaining dwellings or commercial, administrative and industrial buildings such as floor cleaning and waxing; interior wall cleaning; furniture polishing; other janitorial maintenance services This service code does not include window cleaning services, cf. 998532 |
|
998534 |
Specialized cleaning services for reservoirs and tanksThis service code includes specialized cleaning services for reservoirs and tanks, these being parts of either industrial sites or transport equipment |
|
998535 |
Sterilization of objects or premisesThis service code includes sterilization of objects or premises (operating rooms) |
|
998536 |
Furnace and chimney cleaning servicesThis service code includes furnace and chimney cleaning services; cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units |
|
998537 |
Exterior cleaning of buildings of all typesThis service code includes exterior cleaning of buildings of all types. |
|
998538 |
Cleaning of transportation equipmentThis service code includes cleaning of transportation equipment. |
|
998539 |
Other cleaning services, n.e.c.This group does not include: - maintenance services for central heating installations, cf. 995463 - building exterior cleaning services when associated with building completion, cf. 995479 - cleaning services for agricultural premises (hen houses, piggeries, etc.), cf. 998612 - cleaning of carpets, upholstery, fabric, wall hangings, etc., cf. 999713 |
|
99854 |
Packaging services |
|
998541 |
Packaging services of goods for othersThis service code includes packaging of goods for others, such as food products, pharmaceuticals, household cleaners, toilet preparations and hardware, using a variety of automated or manual packaging techniques, including blister forming and packaging, shrink or skin wrapping, form filling and sealing, pouch filling, bottling and aerosol packaging. This service may also include the labelling or imprinting of the package. |
|
998542 |
Parcel packing and gift wrappingThis service code includes parcel packing and gift wrapping |
|
998543 |
Coin and currency packing servicesThis service code includes coin and currency packing services |
|
998549 |
Other packaging services n.e.c.This group heading does not include: - packing and crating services incidental to transport, cf. 9964-9967 - package design services, cf. 998391 - solely printing information on packaging materials, cf. 998912 - packaging services that include processing of client-owned materials into a different product (e.g., mixing water and concentrate to produce soft drinks, cooking fish prior to canning, blending creams and colouring materials into cosmetics), cf. 9988, 9989 |
|
99855 |
Travel arrangement, tour operator and related services |
|
998551 |
Reservation services for transportationThis service code includes i. services related to sales of transportation and related services; ii. arranging reservations for airline tickets; iii. arranging reservations for rail seats; iv. reservation services for bus transportation; arranging reservations for rental cars; v. reservation services for ferry transportation; reservation services for airport shuttle transportation; all other transportation reservation services, n.e.c. Note: These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport. This service code does not include: - reservation services for cruises, cf. 998552 |
|
998552 |
Reservation services for accommodation, cruises and package toursThis service code includes arranging reservations for accommodation services for domestic accommodation, accommodation abroad, arranging for the direct exchange of residential property such as homes or apartments/flats; exchange and reservation services (often based on points) for owners of time-share units but does not include sale of time-shares on a fee or contract basis, cf. 997222; arranging reservations for cruise bookings both for cruises of one day or less and cruises of more than one day; arranging reservations for package tours for domestic package tours and international package tours |
|
998553 |
Reservation services for convention centres, congress centres and exhibition hallsThis service code includes arranging reservations for convention centres, congress centres and exhibition halls. |
|
998554 |
Reservation services for event tickets, entertainment and recreational services and other reservation servicesThis service code includes arranging reservations for theatre performances, concerts or sporting events. |
|
998555 |
Tour operator servicesThis service code includes arranging, assembling, and marketing package tours prepackaged tours, domestic and international; custom package tours for groups, domestic and international Note: Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals, travel agents or other tour operators. |
|
998556 |
Tourist guide servicesThis service code includes tourist guide services, i.e. providing direction and commentary on tourist attractions, typically of a cultural, historic, archaeological or natural type This service code does not include services of mountain guides, hunting guides or fishing guides, cf. 999662 |
|
998557 |
Tourism promotion and visitor information servicesThis service code includes promotion of tourism for countries, regions or communities; provision of information to visitors or potential visitors regarding destinations, preparing brochures, etc. |
|
998559 |
Other travel arrangement and related services n.e.c. |
|
99859 |
Other support services |
|
998591 |
Credit reporting servicesThis service code includes services consisting of the reporting of credit ratings of persons and businesses; evaluation of the financial status and credit experience of prospective customers, of loan applicants, etc; credit investigation services |
|
998592 |
Collection agency servicesThis service code includes services consisting of the collecting of accounts, cheques, contracts or notes and of the remittance of the money to the client; collection of regular accounts (e.g., utility bills) and the recovery of delinquent accounts; outright purchase of delinquent accounts and debts and subsequent recovery |
|
998593 |
Telephone-based support servicesThis service code includes taking orders for clients by telephone; soliciting contribution or providing information for clients by telephone; telemarketing; telephone answering services; telephone wake-up services |
|
998594 |
Combined office administrative servicesThis service code includes provision of a combination of day to day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis |
|
998595 |
Specialized office support services such as duplication services, mailing services and document preparation servicesThis service code includes blueprinting, photocopying and other duplication services other than printing; services consisting of compiling lists of names and addresses from telephone directories and other sources but does not include compilation services of facts and information, cf. 998399; services consisting of sending materials (e.g., advertising material, information material or any other material) by envelope addressing, stuffing, sealing, metering and mailing but does not include courier services, cf. 996812; document preparation; document editing or proofreading; typing, word processing, or desktop publishing; secretarial support services; transcription of documents, and other secretarial services; letter or resume writing; provision of mailbox rental This service code does not include: - specialized stenotype services such as court reporting and public stenography services, cf. 998599 |
|
998596 |
Events, Exhibitions, Conventions and trade show organisation and assistance servicesThis service code includes i. organization and management of conventions and congresses and provision of convention assistance and support services, with or without own staff, including components such as advice and consultancy services with respect to all aspects of the organization of conventions including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters; ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the convention or congress, speaker liaison; iii. organization or provision of secretariat and office facilities and staff for conference registration, conference administration, conference documentation and abstract handling, translation of documents etc.; iv. organization or supply of simultaneous interpretation and other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event; v. organization or provision of accommodation booking services that include negotiating group discounts, delegate transfers and on-site transportation services, food and beverage arrangements, and tour programmes; This service code also includes i. organization and management of trade shows and trade fairs and provision of assistance and support services, including components such as advice and consultancy services with respect to all aspects of the organization of trade shows and trade fairs including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters; ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the trade show or trade fair; organization or provision of secretariat and office facilities and staff for trade show or trade fair registration, administration, documentation handling, translation of documents etc.; iii. organization or supply of other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event; organization or provision of accommodation booking services that include negotiating group discounts, on-site transportation services, food and beverage arrangements Note: Payment for these services can be through fees assessed to organizers and exhibitors, as well as entry fees for visitors. |
|
998597 |
Landscape care and maintenance servicesThis service code includes planting, care and maintenance services of parks and gardens for private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, façade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling |
|
998598 |
Other information servicesThis service code includes telephone-based information services, information search services, news clipping services, press clipping services etc. This service code does not include telephone call centre services, cf. 998593 |
|
998599 |
Other support services n.e.cThis service code includes business brokerage and appraisal services other than for real estate; business services of intermediaries and brokers; specialist advice other than for real estate, insurance and engineering (specialist services in art, specialist services for courts of law, etc.); services by agencies and agents on behalf of individuals seeking engagements in motion pictures, theatrical productions, modelling or other entertainment or sports attractions; placement of books, plays, artwork, photographs, etc., with publishers, producers, etc.; issue of reduced-price coupons and gift stamps; management services for copyrights and their revenues (except from films); management services for rights to industrial property (patents, licences, trademarks, franchises, etc.); auctioning services other than in connection with legal procedures; reading of electric, gas and water meters; data preparation services; specialized stenotype services such as court reporting; public stenography services; other business support services not elsewhere classified This service code does not include: - maintenance of electricity, gas and water meters, cf. 996911, 996912, 996921 - services related to advertising and sales promotion, cf. 99836 - management services for motion picture rights, cf. 999614 - art facilities operation services, cf. 999623 - management services for artistic rights, cf. 999629 - sports events organization services, cf. 999651 |
☑ 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)).