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HSN Codes and GST Rates of HSN 99959

Services furnished by other membership organizations

HSN Code Description of Service GST Rate

9995

Services of membership organizations

99959

Services furnished by other membership organizations

999591

Religious services

This service code includes:

i. religious worship, training and study services

ii. specialized religious services such as marriage services, masses and prayers for the dead, baptisms, etc.

iii. retreat services provided by houses of religious orders

iv. missionary services

999592

Services furnished by political organizations

This service code includes:

i. information dissemination, public relations, fund-raising and similar services provided by political parties and similar organizations, engaged in placing their members or those sympathetic to the party in political

999593

Services furnished by human rights organizations

This service code includes:

ii. services provided by membership organizations for the purpose of furthering human rights, such as citizen initiative or protest movements, by means of information dissemination, political influence, fund-raising etc

999594

Cultural and recreational associations

This service code includes:

i. associations for the pursuit of a cultural or recreational activity or hobby (other than sports or games), e.g., poetry, literature and book clubs, historical clubs, gardening clubs, film and photo clubs, music and art clubs, craft and collectors' clubs, social clubs, carnival clubs etc.

This service code does not include:

- services of professional artistic organizations, cf. 999621

- services of sports clubs, cf. 999652

999595

Services furnished by environmental advocacy groups

This service code includes:

i. services provided by membership organizations for the purpose of furthering environmental protection, by means of information dissemination, political influence, fund-raising etc., such as by environmental, conservation or wildlife organizations

999596

Services provided by youth associations

This service code includes:

ii. services provided by associations of young people and children

iii. services provided by student associations, clubs and fraternities 

iv. services provided by associations, such as boy or girl scouts etc.

This service code does not include:

- accommodation services of student dormitories and student fraternities, cf. 996321, 996322

999597

Other civic and social organizations

This service code includes:

i. services provided by consumer associations

ii. services provided by automobile associations

iii. services provided by associations for the purpose of social acquaintanceship, such as rotary clubs, lodges etc.

999598

Home owners associations

This service code includes:

i. services provided by homeowners' associations and tenants' associations (other than advocacy)

999599

Services provided by other membership organizations n.e.c.

This service code includes:

i. services provided by homeowners' associations and tenants' associations (other than advocacy)

ii. services provided by membership organizations n.e.c.

iii. services provided by associations for the protection and betterment of special groups, such as disability, ethnic and minority groups by means of public education, political influence, the support of community and social activities and facilities, etc.

iv. other services provided by membership organizations for the purpose of furthering a public cause or issue by means of public education, political influence, etc.

v. services provided by patriotic associations, including war veterans' associations

vi. other services provided by organizations in support of community, social and educational activities and facilities


15
May
S
M
T
W
T
F
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)).