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HSN / SAC
Chapter No.
Rate %
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   2,160 Results

S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
64
9991

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

HSN Classification:   :

HSN 9991

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
65
9991 or 9997

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

HSN Classification:   :

HSN 9991

   :

HSN 9997

                                                              


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
66
9991

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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

HSN Classification:   :

HSN 9991

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
67
9991 or 9973

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:

Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.

HSN Classification:   :

HSN 9991

   :

HSN 9973

                                                              


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
68
9991

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

HSN Classification:   :

HSN 9991

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
71
9992 or 9996

Services provided to a recognised sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;

(b) another recognised sports body.

HSN Classification:   :

HSN 9992

   :

HSN 9996

                                                              


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
73
9983 or 9985 or 9992

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

HSN Classification:   :

HSN 9983

   :

HSN 9985

   :

HSN 9992

                                                           


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
79
9994

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets

HSN Classification:   :

HSN 9994

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
81
9996

Services by an artist by way of a performance in folk or classical art forms of-

(a) music, or

(b) dance, or

(c) theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

HSN Classification:   :

HSN 9996

                                                                 


Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
82
9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

HSN Classification:   :

HSN 9996

                                                                 




24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)