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GST Rates Amendment Tree
of
S.No. 3A of Notification No.02/2018 IGST(R) dated 25 Jan 2018


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Jan, 2022
Inserted by IGST (R) - 02/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 16/2021, 18 Nov 2021   |   View Annexure
3A
99

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.


HSN Classification by CTA:  
99                              
Past Amendments ▼
25 Jan, 2018
3A
99

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.


HSN Classification by CTA:
                             



29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)