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HSN Codes and GST Rates of HSN 9997

Other services

HSN Code Description of Service GST Rate

9997

Other services

99971

Washing, cleaning and dyeing services

999711

Coin-operated laundry services

This service code includes:

i. textile cleaning services by coin-operated self-service machines

999712

Dry-cleaning services (including fur product cleaning services)

This service code includes:

i. dry-cleaning services of apparel and other textile, fur and leather articles

999713

Other textile cleaning services

This service code includes:

i. washing, cleaning and ironing of textile clothes and apparel for collectives and enterprises

ii. washing, cleaning and ironing for laundry depots

iii. washing, cleaning and ironing for households

iv. cleaning of textiles, furniture and carpets on customers' premises

v. cleaning of carpets, upholstery fabric, wall hangings, etc.

vi. renting of work uniforms etc., including cleaning on a regular schedule

This service code does not include:

- rental services of wearing apparel, cf. 997326

- dry-cleaning services, cf. 999712

999714

Pressing services

This service code includes:

i. pressing of apparel and other textile articles

999715

Dyeing and colouring services

This service code includes:

i. dyeing and colouring of apparel and other textile articles not in connection with production of such items

999719

Other washing, cleaning and dyeing services n.e.c

99972

Beauty and physical well-being services

999721

Hairdressing and barbers services

This service code includes:

i. hair washing, trimming and cutting services

ii. shaving and beard trimming services

iii. hair colouring and tinting services

999722

Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

This service code includes:

i. face and beauty treatment, including cosmetic treatment/surgeries

ii. manicure and pedicure services

iii. counselling services on beauty, face care and make-up

999723

Physical well-being services including health club & fitness centre

This service code includes:

i. services provided by Turkish baths, sauna and steam baths, solaria, spas, reducing and slimming salons, fitness centres, massage parlours, etc.

999729

Other beauty treatment services n.e.c.

This service code includes:

i. personal hygiene, body care, depilation, treatment with ultraviolet rays and infrared rays and other hygiene services

ii. services provided by tattoo artists/parlours, body piercing studio’s and other similar cosmetic treatments.

99973

Funeral, cremation and undertaking services

999731

Cemeteries and cremation services

This service code includes:

i. management and maintenance services of cemeteries, care of graves and graveyards

ii. cremation services

999732

Undertaking services

This service code includes:

i. arrangement of funeral and cremation ceremonies

ii. interment and disinterment (exhumation) of human remains

iii. funeral parlour services, including embalming

iv. carriage of corpses

99979

Other miscellaneous services

999791

Services involving commercial use or exploitation of any event

999792

Agreeing to do an act

999793

Agreeing to refrain from doing an act

999794

Agreeing to tolerate an act

999795

Conduct of religious ceremonies/rituals by persons

999799

Other services n.e.c.


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)).