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HSN / SAC
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 07/2018, 25 Jan 2018
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
46B
2201

Drinking water packed in 20 litres bottles

HSN Classification:   :

HSN 2201

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
56
28, 38

Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

HSN Classification:   :

HSN 28

   :

HSN 38

   :

HSN 1985

                                                           

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
59
29 or 380893

Gibberellic acid

HSN Classification:   :

HSN 29

   :

HSN 380893

                                                              

Inserted by IGST (R) - 07/2018, 25 Jan 2018
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
78A
3808

The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan

HSN Classification:   :

HSN 3808

                                                                 


Inserted by IGST (R) - 27/2017, 22 Sep 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
99A
4418

Bamboo wood building joinery

HSN Classification:   :

HSN 4418

                                                                 

Inserted by IGST (R) - 07/2018, 25 Jan 2018
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
99B
4419

Tableware and Kitchenware of wood

HSN Classification:   :

HSN 4419

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
103
4601
[****] omitted;
HSN Classification:   :

HSN 4601

                                                                 

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
104
4602
[****] omitted;
HSN Classification:   :

HSN 4602

                                                                 

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 07/2018, 25 Jan 2018
133
5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods]

HSN Classification:   :

HSN 5601

                                                                 

Inserted by IGST (R) - 07/2018, 25 Jan 2018
Master Notification - IGST (R) - 1/2017, 28 Jun 2017
195B
8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

HSN Classification:   :

HSN 8424

                                                                 




3
May
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M
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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)).