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GST Rates Amendment Tree
of
S.No. 23 of Notification No.9/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Aug, 2019
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 13/2019, 31 Jul 2019   |   View Annexure
23
9966 or 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.

(b) to a goods transport agency, a means of transportation of goods.

(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.

🔒

🔒


HSN Classification by CTA:  
☍ 9966    ☍ 9973                           
Past Amendments ▼
25 Jan, 2018
23
9966 or 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods.

(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.

🔒

🔒


HSN Classification by CTA:
☍ 9966    ☍ 9973                           
1 Jul, 2017
23
9966 or 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods.

🔒

🔒


HSN Classification by CTA:
☍ 9966    ☍ 9973                           


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21
Jun
S
M
T
W
T
F
S
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).