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HSN Codes and GST Rates of HSN 9991

Public administration and other services provided to the community as a whole; compulsory social security services

HSN Code Description of Service GST Rate

9991

Public administration and other services provided to the community as a whole; compulsory social security services

99911

Administrative services of the government

999111

Overall Government public services

This service code includes:

i. executive and legislative administration services of central, regional and local bodies

ii. wide range of public services related to financial and fiscal affairs

iii. administrative and supervisory services related to financial and fiscal affairs

iv. operational services related to taxation schemes

v. duty and tax collection on goods

vi. tax violation investigation services

vii. management of public funds and public debt

viii. administrative and operational services related to overall economic and social planning

ix. services provided by planning and statistical offices undertaken at the different levels of government

x. services by other government offices, bureau or program units which formulate, co-ordinate and frequently monitor the implementation of overall economic and social plans and program

xi. administrative services provided by government offices, bureau, program units, etc., involved in the funding or conduct of research and development in the natural sciences, the social sciences and humanities and multidisciplinary research and development

xii. administrative, operational and support services related to government (public) affairs that cannot be assigned to one of the four previous categories

xiii. services provided by program units dealing with non-self-governing and trust territory affairs

xiv. services provided by program units administering elections

999112

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

This service code includes:

i. public administrative services related to different educational institutions

ii. public administrative services related to the management, operation, inspection and support of all types of schools and other educational institutions

iii. public information services concerning the educational system in general, provided by government departments or special programme units

iv. public administrative services related to all kinds of health and social services

v. public administrative services related to the management, operation, inspection and support of general and specialized medical or dental hospitals and clinics, as well as nursing and convalescent homes

vi. public administrative services related to the administration, management, operation and support involving public health matters, such as blood bank operation, disease detection and prevention, management of drug quality programmes, birth control services, etc. These services are frequently provided by special teams or individual health professionals not connected with a hospital, clinic or practitioner.

vii. public administrative services related to housing and overall community development, water supply, sanitation and street lighting

viii. public administrative services related to the development, monitoring and evaluation of housing and housing standards (other than construction standards)

ix. public administrative services related to rent control and eligibility standards for state-subsidized housing

x. public administrative services related to housing for the general public or for people with special needs

xi. dissemination of public information about housing

xii. services provided by government offices, bureaux, departments and programme units involved in developing and administering regulations concerning water supply

xiii. public administrative services related to refuse collection and disposal, sewage system operation and street cleaning

xiv. public administrative services related to pollution standards, including the dissemination of information regarding pollution

xv. public administrative services related to cultural facility support and individual artists and organizations engaged in promoting cultural activities

xvi. public administrative services related to national, regional or local festivities and the maintenance and running of religious institutions

999113

Public administrative services related to the more efficient operation of business.

This service code includes:

i. public administrative services related to agricultural land management, agrarian reform and land settlement, stabilization of agrarian markets, veterinary affairs, pest control, forestry, fishing and hunting affairs, agricultural research and experimental development

ii. administrative services provided by government offices, bureaux and programme units concerning conservation of farmland, land reclamation, land improvement and expansion, supply of veterinary services to farms, eradication or control of pests, vermin, plant diseases or other destructive agents, crop inspection and grading 

iii. public administrative services related to regulations governing forest operations, issuing of tree-felling licences, rationalization of forest resources, exploitation, reforestation work, operation and support of game preserves and fish hatcheries, development and monitoring of regulations, including the licensing of fishing and hunting

iv. support and information services for all the above-mentioned affairs

v. administrative services provided by government offices, bureaux and programme units concerning solid fuel, including regulations concerning their exploitation or conservation; petroleum and natural gas; mineral fuel; nuclear and non-commercial fuel, including such fuels as alcohol, wood and wood waste, etc.

vi. support and information services for the above-mentioned affairs

vii. administrative services provided by government offices, bureaux and programme units concerning discovery, exploitation, conservation, marketing and other aspects of mineral production, including the development and monitoring of regulations concerning prospecting; mining and safety standards; activities designed to develop, expand and improve the position of manufacturing establishments; development and administration of regulations concerning building standards and issuing of occupation certificates; development and monitoring of regulations concerning safety on construction sites

viii. support and information services for the above-mentioned affairs

ix. public administrative services related to road and water transport, railway and air transport and communications

x. administrative services provided by government offices, bureaux and programme units concerning planning, design, construction, maintenance and improvement of roads, highways and associated structures, roadbeds and associated structures, water transport facilities; railways; airport runways, terminals, hangars, air navigation aids;

xi. other fixed structures and equipment associated with air transport, pipelines and other facilities

xii. supervision and regulation of such work and development and administration of operational regulations for all the above-mentioned means of transport and related equipment

xiii. public administrative services related to communications, i.e. postal, telephone, telegraph, cable and wireless communications systems and communications satellites

xiv. public administrative services related to planning, development, functioning and improvement of communications systems

xv. public administrative services related to the development and administration of regulations for these systems

xvi. support and information services for the above-mentioned affairs

xvii. public administrative services related to the distributive trades, storage and warehousing and hotels and restaurants

xviii. administrative services provided by government offices, bureaux and programme units concerning development and monitoring of regulations concerning wholesale and retail trade, consumer protection, price control and rationing schemes operating through retailers or wholesalers, storage and warehousing, hotel and restaurant operation

xix. public administrative services concerning the design and construction of restaurants, hotels and other accommodation 

xx. support and information services for the above-mentioned affairs

xxi. public administrative services related to tourism and tourism promotion

xxii. administrative services provided by government offices, bureaux and programme units concerning advertising campaigns, dissemination of tourism information, other tourist support services

xxiii. administrative services provided by government offices, bureaux and programme units concerning the planning, design, construction, improvement and operation of multipurpose projects. Such projects typically consist of integrated facilities for power generation, flood control, irrigation, navigation and recreation.

xxiv. support and information services for the above-mentioned affairs

xxv. administrative services provided by government offices, bureaux and programme units involving formulation of general economic policies, regulation or support of general economic activities, such as export and import trade as a whole, commodity and equity markets, overall income controls, general trade promotion activities, general regulation of monopolies and other restraints on trade and market entry, regulation, licensing and inspection of miscellaneous commercial services

xxvi. public administrative services related to the operation of patent, trademark and copyright offices, weather forecasting institutions, standardization institutions and similar institutions xxvii. public administrative services related to the formulation and implementation of general labour policies and regulations, such as labour conditions; the operation of labour exchanges; the implementation of national and regional development policy measures to reduce unemployment and to stimulate labour mobility

This service code does not include:

- public administrative services related to mineral fuel, cf. 999113

- police traffic-control services on roads and waterways, cf. 999126

- tourism promotion services, cf. 998557

- visitor information services, cf. 998557

999119

Other administrative services of the government n.e.c.

This service code includes:

i. public administrative and operational services for general personnel affairs, whether or not connected with a specific function

ii. public administrative services related to the development and implementation of general personnel policies and procedures, concerning selection and promotion, rating methods, job descriptions, evaluation and classification, administration of civil service regulations and similar matters

iii. other administrative services of the government, other than those specified elsewhere.

99912

Public administrative services provided to the community as a whole

999121

Public administrative services related to external affairs, diplomatic and consular services abroad.

This service code includes:

i. public administrative and operational services related to ministries of foreign affairs and diplomatic and consular missions stationed abroad or to offices of international organizations

ii. public administrative, operational and support services related to information and cultural services intended for distribution beyond national boundaries, including libraries, reading rooms and reference services located abroad

999122

Services related to foreign economic aid

This service code includes:

i. public administrative services related to economic aid to developing countries, whether or not routed through international organizations

ii. administrative services provided by government offices, bureaux and programme units for non- military aid programmes to developing countries

iii. provision of or support for technical assistance and training

iv. international assistance such as refugee or hunger relief programme

v. economic aid missions accredited to foreign governments

999123

Services related to foreign military aid

This service code includes:

i. administrative services by government offices, bureaux and programme units concerning military aid missions accredited to foreign governments or attached to international military organizations or alliances

ii. public administrative services related to grants and loans for military aid

iii. public administrative services related to contributions to international peacekeeping forces, including the assignment of manpower

999124

Military defence services

This service code includes

i. administrative, operational and supervisory services related to military defence and forces: land, sea, air and space defence forces;

ii. military engineering, transport, communications;

iii. military intelligence; material, personnel, and other non-combat forces and commands;

iv. reserve and auxiliary forces attached to the department of defence;

v. services related to the provision of equipment, structures, supplies, etc., plus health services for military personnel in the field administrative and support services related to defence-related applied research and experimental development

999125

Civil defence services

This service code includes:

i. administrative, operational and support services related to civil defence forces

ii. support services related to the drawing up of contingency plans for dealing with national emergencies

iii. carrying out emergency preparedness exercises involving civilian institutions and populations

This service code does not include:

- police and fire protection services, cf. 999126

999126

Police and fire protection services

This service code includes

i. services provided byauxiliary police forces, including harbour police, border police, coast guards and other special police forces, police services related to traffic regulation, registration of aliens and maintenance of police records

ii. administrative and operational services related to firefighting and fire prevention by regular and auxiliary fire brigades

iii. marine fireboat services

iv. combatting of floods and other natural disasters

v. beach surveillance and rescue operations on open water and in mountains

vi. civil protection services provided by army or police forces

This service code does not include:

- aircraft firefighting and fire prevention services, cf. 996763

- forest fire fighting services, cf. 998614

- fire extinguishing services for oil and gas wells, cf. 998621

- civil defence services, cf. 999125

999127

Public administrative services related to law courts

This service code includes:

i. public administrative services related to civil and criminal law courts, military tribunals and the judicial system

ii. legal representation and advisory services on behalf of the government or on behalf of others when provided by the government

iii. public administrative services related to sentencing and the interpretation of the law, including arbitration of civil suits

This service code does not include:

- services related to advice and representation in civil, criminal and other cases, cf. 998211, 998212

999128

Administrative services related to the detention or rehabilitation of criminals.

This service code includes:

i. public correctional services

ii. public administrative services related to corrections

iii. services related to the operation of prisons and other places for the incarceration and rehabilitation of criminals, such as prison farms, workhouses, reformatories and asylums

999129

Public administrative services related to other public order and safety affairs n.e.c.

This service code includes:

i. public administrative services related to the overall administration, regulation and support of activities for the promotion of public order and safety and the development of related overall policy

ii. public administrative services related to the provision of supplies for domestic emergency use in the event of peacetime disasters and information dissemination services for the above-mentioned affairs

99913

Administrative services related to compulsory social security schemes.

This Group includes administrative and operational services related to social security, involving provision of benefits for loss of income due to sickness, childbirth or temporary disablement

This service code does not include:

- public administrative services related to healthcare, cf. 999112

999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

This service code includes:

i. public administrative services related to government employee pension schemes and for old-age, disability or survivors' benefits other than for government employees

ii. administrative and operational services related to retirement, pension and disability schemes for government employees and their survivors, including government social assistance schemes to compensate for permanent loss of income due to partial or full disablement

999133

Administrative services related to unemployment compensation benefit schemes

This service code includes:

i. public administrative, operational and support services related to unemployment compensation schemes. Included are payments under social insurance or other government schemes to compensate individuals for loss of income due to unemployment

999134

Administrative services related to family and child allowance programmes

This service code includes:

i. public administrative, operational and support services related to income assistance for households and families with dependent children

ii. administrative services related to payments to families with dependent children whether or not an income recipient is part of the household 

iii. administrative services related to payment to households on a per-child basis, regardless of needs


15
May
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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)).