Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 9 of Notification No.8/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Oct, 2023
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 11/2023, 26 Sep 2023   |   View Annexure
9
9965

(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                              
Past Amendments ▼
1 Jul, 2017
9
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:
                             


  Hide
14
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).