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HSN / SAC
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Rate %
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
157D
4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

HSN Classification:   :

HSN 4909

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
157E
4910

Calendars of any kind, printed, including calendar blocks.

HSN Classification:   :

HSN 4910

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
157F
4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.

HSN Classification:   :

HSN 4911

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398A
8601

Rail locomotives powered from an external source of electricity or by electric accumulators.

HSN Classification:   :

HSN 8601

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398B
8602

Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.

HSN Classification:   :

HSN 8602

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398C
8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.

HSN Classification:   :

HSN 8603

   :

HSN 8604

                                                              


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398D
8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

HSN Classification:   :

HSN 8604

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398E
8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).

HSN Classification:   :

HSN 8605

   :

HSN 8604

                                                              


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398F
8606

Railway or tramway goods vans and wagons, not self-propelled.

HSN Classification:   :

HSN 8606

                                                                 


Inserted by IGST (R) - 08/2021, 30 Sep 2021
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
398G
8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.

HSN Classification:   :

HSN 8607

                                                                 




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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).