®
TaxReply India Private Limited
GST Library
Login | Register
Best GST Library
Subscription Plans
TaxGPT
GST News | Updates
GST Calendar
GST Diary
GST Notebook
GST Fees Manager
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Classification
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos
GST e-books
TaxReply
Whatsapp
GST Rates Ready Reckoner
2,160 Results
No.
Last amended by IGST (R) - 05/2024, 8 Oct 2024 | View Annexure
Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles
:
HSN 9401
(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.
Condition
Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 5 relating to Explanation].
:
HSN 9964
Last amended by IGST (R) - 07/2024, 8 Oct 2024 | View Annexure
(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (ivb), (v), (vi) and (via) above.
:
HSN 9964
Import of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration.
Explanation: Foreign company shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013).
Condition
Provided that GST at applicable rates is paid by the establishment of the foreign airline company in India on transport of goods and passengers as may be applicable.
Provided that Ministry of Civil Aviation certifies that the establishment of the foreign company in India is that of an airline company which has been designated by the foreign government under the applicable bilateral air services agreement with India.
Provided further that, Ministry of Civil Aviation certifies that on a reciprocal basis, designated Indian airlines are not subject to levy of similar taxes by whatever name called for the same services appearing under the entry, by the Government of the country designating the foreign airline company.”
:
HSN 99
Research and development services against consideration received in the form of grants supplied by –
(a) a Government Entity; or
(b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.
Condition
Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.
:
HSN 9981
Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity.
:
HSN 9992
Last amended by IGST (R) - 08/2024, 8 Oct 2024 | View Annexure
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Education and Training.
:
HSN 9992
Cartons, boxes and cases of, –
(a) corrugated paper or paper board; or
(b) non-corrugated paper or paper board”;
:
HSN 4819
Feb
20 Feb
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Feb
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Feb
☑ Monthly | GSTR-11
GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).