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HSN Codes and GST Rates of HSN 99852

Investigation and security services

HSN Code Description of Service GST Rate

9985

Support services

99852

Investigation and security services

998521

Investigation services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 dogs

This service code includes training of guard dogs

998527

Polygraph services

This service code includes polygraph services

998528

Fingerprinting services

This service code includes fingerprinting services

998529

Other security services, n.e.c.

This service code does not include computer security consulting services, cf. 998313


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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)).