HSN Code | Description of Service | GST Rate |
---|---|---|
9996 |
Recreational, cultural and sporting services | |
99969 |
Other amusement and recreational services |
|
999691 |
Amusement park and similar attraction servicesThis service code includes services involving organization, operation, admission to and other related services of i. amusement parks ii. attractions and fun fair iii. operation of preserved railways iv. other similar attractions |
|
999692 |
Gambling and betting services including similar online servicesThis service code includes: i. on-line gambling services ii. on-line games involving betting/gambling. iii. off-track betting, iv. casino and gambling house services v. gambling slotmachine services vi. other similar services |
|
999693 |
Coin-operated amusement machine servicesThis service code includes: i. providing services of coin/card-operated amusement machines: a. table soccer games b. air hockey games c. pinball games d. video games ii. providing services of coin/card-operated recreational games and rides: a. coin/card-operated children's rides |
|
999694 |
Lottery servicesThis service code includes organization, distribution and selling services of lotteries, lottos and other similar items. |
|
999699 |
Other recreation and amusement services n.e.c.This service code includes: i. operation of, and access services to ballrooms, dance halls and other recreational facilities ii. operation of ski hills iii. recreation park and beach services |
☑ 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)).