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TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 3 of Notification No.47/2017 IGST(R) dated 14 Nov 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
18 Jul, 2022
Inserted by IGST (R) - 47/2017, 14 Nov 2017   |   View Annexure
Last amended by IGST (R) - 11/2022, 13 Jul 2022   |   View Annexure
3
-

[****]

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HSN Classification by CTA:  
                             
Past Amendments ▼
15 Nov, 2017
3
-

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, parts, consumables and live animals (experimental purpose);

(c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches;

(d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.


Condition

Name of the Institution to which goods are supplied -

Departments and laboratories of the Central Government and State Governments, other than a hospital

+

(i) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;

(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.

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HSN Classification by CTA:
                             


15
May
S
M
T
W
T
F
S
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)).