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HSN / SAC
Chapter No.
Rate %
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
50
9983 or any other Heading of Chapter 99

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bioincubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

HSN Classification:   :

HSN 9983

   :

HSN 99

                                                              


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
51
9984

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

HSN Classification:   :

HSN 9984

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
52
9984

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

HSN Classification:   :

HSN 9984

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
54
9985

Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.

HSN Classification:   :

HSN 9985

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
55
9985

Services by an organiser to any person in respect of a business exhibition held outside India

HSN Classification:   :

HSN 9985

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
56
9985

Services by way of sponsorship of sporting events organised -

(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;

(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(c) by the Central Civil Services Cultural and Sports Board;

(d) as part of national games, by the Indian Olympic Association; or

(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

HSN Classification:   :

HSN 9985

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
58
9986

Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

HSN Classification:   :

HSN 9986

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
60
9988 or any other Heading of Section 8 and Section 9

Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.

HSN Classification:   :

HSN 9988

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
61
9998 or 9992

Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination

HSN Classification:   :

HSN 9998

   :

HSN 9992

                                                              


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
62
9999

Services by a foreign diplomatic mission located in India

HSN Classification:   :

HSN 9999

                                                                 




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12
Jun
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F
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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).