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2,160 Results
No.
:
HSN 4904
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
Condition
Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to clause (iv) of paragraph 5 relating to Explanation]
:
HSN 9964
Last amended by IGST (R) - 31/2018, 31 Dec 2018
(vi) Multimodal transportation of goods.
Explanation 1.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India”.
:
HSN 9965
Last amended by IGST (R) - 28/2018, 31 Dec 2018 | View Annexure
:
HSN 9971
Last amended by IGST (R) - 28/2018, 31 Dec 2018 | View Annexure
:
HSN 9973
Last amended by IGST (R) - 28/2018, 31 Dec 2018 | View Annexure
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
:
HSN 9996
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
:
HSN 9996
Last amended by IGST (R) - 28/2018, 31 Dec 2018 | View Annexure
(vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above
:
HSN 9996
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
May
10 May
☑ Monthly | GSTR-7
GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).
☑ Monthly | GSTR-8
GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].
11 May
☑ Monthly | GSTR-1
GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.
13 May
☑ Monthly | GSTR-5
GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
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 -
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).