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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) - 22/2018, 26 Jul 2018   |   View Annexure
2
420222, 420229, 42023110, 42023190, 420232, 420239

Handbags including pouches and purses; jewellery box

HSN Classification:   :

HSN 4202

                                                                 


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
3
4416, 44219990

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

HSN Classification:   :

HSN 4416

   :

HSN 4421

                                                              


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
5
4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

HSN Classification:   :

HSN 4420

                                                                 


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
6
45039090, 450490

Art ware of cork [including articles of sholapith]

HSN Classification:   :

HSN 4503

   :

HSN 4504

                                                              


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
7
4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

HSN Classification:   :

HSN 4601

   :

HSN 4602

                                                              


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
8
4823

Articles made of paper mache

HSN Classification:   :

HSN 4823

                                                                 


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
9
5607, 5609

Coir articles

HSN Classification:   :

HSN 5607

   :

HSN 5609

                                                              


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
10
56090020, 56090090

Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps

HSN Classification:   :

HSN 5609

                                                                 


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
11
57

Handmade carpets and other handmade textile floor coverings (including namda/gabba)

HSN Classification:   :

HSN 57

   :

HSN 5701

   :

HSN 5702

   :

HSN 5703

   :

HSN 5704

   :

HSN 5705

                                                  


Inserted by IGST (R) - 22/2018, 26 Jul 2018   |   View Annexure
12
58043000

Handmade lace

HSN Classification:   :

HSN 5804

                                                                 




2
May
S
M
T
W
T
F
S
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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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