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HSN / SAC
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
185
33074100

Agarbatti, lobhan, dhoop batti, dhoop, sambhrani

HSN Classification:   :

HSN 3307

                                                                 

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
200
4823

Kites, Paper mache articles

HSN Classification:   :

HSN 4823

                                                                 

Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
257A
9404

Cotton quilts of sale value not exceeding Rs. 1000 per piece

HSN Classification:   :

HSN 9404

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
260
9603 [other than 9603 10 00]

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]

HSN Classification:   :

HSN 9603

                                                                 

Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
263A
Any Chapter

Rosaries, prayer beads or Hawan samagri

HSN Classification:                                                                    


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
73
33074100

Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

HSN Classification:   :

HSN 3307

                                                                 

Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
85A
4016

Rubber bands

HSN Classification:   :

HSN 4016

                                                                 


Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
92A
44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

HSN Classification:   :

HSN 44

   :

HSN 68

   :

HSN 83

                                                           


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
176
68

Sand lime bricks or Stone inlay work


Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
176A
6802

Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone

HSN Classification:   :

HSN 6802

                                                                 




17
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)).