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GST Rates Amendment Tree
of
S.No. 4 of Notification No.09/2018 IGST(R) dated 25 Jan 2018


S.
No.
HSN / SAC
Description
Rate %
Effective Date
16 Jan, 2025
Inserted by IGST (R) - 09/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 04/2025, 16 Jan 2025   |   View Annexure
4
87

All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3


HSN Classification by CTA:  
87    8701    8702    8703    8704    8705    8706    8707    8708    8709   
Past Amendments ▼
25 Jan, 2018
4
87

All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3


HSN Classification by CTA:
                             



24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

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