®
TaxReply India Private Limited
Best GST Library
Subscription Plans
TaxGPT
GST News | Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Codes New
GST Forms
GST Diary
GST Notebook
GST Fees Manager
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
Full Site Search
E-way Bill
Finance Bill
GST e-books
®
WhatsappGroup
@taxreply
TaxReplyCommunity
GST Rates Ready Reckoner
2,160 Results
No.
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.
Condition
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, -
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
(ii) that the services imported are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his or her family.
(iii) that in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
:
HSN 99
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
:
HSN 9954
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
Last amended by IGST (R) - 15/2018, 26 Jul 2018 | View Annexure
Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 or 41.
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
:
HSN 9986
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
Condition
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.
:
HSN 9991
Master Notification - IGST (R) - 9/2017, 28 Jun 2017
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmer; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.
:
HSN 9995
:
HSN 3406
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)).