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GST Rates Amendment Tree
of
S.No. 234A of Notification No.35/2017 IGST(R) dated 13 Oct 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
18 Jul, 2022
Inserted by IGST (R) - 35/2017, 13 Oct 2017   |   View Annexure
Last amended by IGST (R) - 06/2022, 13 Jul 2022   |   View Annexure
234A
84 or 85

[****]

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HSN Classification by CTA:  
☍ 84    ☍ 85                           
Past Amendments ▼
15 Nov, 2017
234A
84 or 85

E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer

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HSN Classification by CTA:
                             
13 Oct, 2017
234A
84 or 85

E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational

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HSN Classification by CTA:
☍ 84    ☍ 85                           


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16
Jun
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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).