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HSN Codes and GST Rates of HSN 99912

Public administrative services provided to the community as a whole

HSN Code Description of Service GST Rate

9991

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

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


15
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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)).