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GST Rates Amendment Tree
of
S.No. 9 of Notification No.8/2017 IGST(R) dated 28 Jun 2017
No.
Last amended by IGST (R) - 11/2023, 26 Sep 2023 | View Annexure
(ii) Transport of goods in a vessel.
Condition
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
HSN Classification by CTA:
☍ 9965
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
Condition
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
HSN Classification by CTA:
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)