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No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
32
9971

Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).

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HSN Classification:   :

HSN 9971

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
35
9971

Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.

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HSN Classification:   :

HSN 9971

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
38
9971 or 9991

Services by way of collection of contribution under the Atal Pension Yojana.

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HSN Classification:   :

HSN 9971

    :

HSN 9991

                                                               

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
39
9971 or 9991

Services by way of collection of contribution under any pension scheme of the State Governments

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HSN Classification:   :

HSN 9971

    :

HSN 9991

                                                               

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
40
9971 or 9985

Services by the following persons in respective capacities –

(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or

(c) business facilitator or a business correspondent to an insurance company in a rural area.

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HSN Classification:   :

HSN 9971

    :

HSN 9985

                                                               

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
41
9971 or 9991

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

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HSN Classification:   :

HSN 9971

    :

HSN 9991

                                                               

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
44
9973 or 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

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HSN Classification:   :

HSN 9973

    :

HSN 9991

                                                               

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
46
9981

Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate.

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HSN Classification:   :

HSN 9981

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
48
9983

Services by a veterinary clinic in relation to health care of animals or birds.

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HSN Classification:   :

HSN 9983

                                                                  

Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
49
9983 or 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of-

(a) registration required under any law for the time being in force;

(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force

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HSN Classification:   :

HSN 9983

    :

HSN 9991

                                                               



  Hide
13
Jun
S
M
T
W
T
F
S
13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).