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HSN / SAC
Chapter No.
Rate %
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S.
No.
HSN / SAC
Description
Rate %
Effective Date
Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 01/2024, 3 Jan 2024   |   View Annexure
165
27111200, 27111300, 27111910

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

HSN Classification:   :

HSN 2711

                                                                 

Inserted by IGST (R) - 07/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 01/2024, 3 Jan 2024   |   View Annexure
165A
27111200, 27111300, 27111910

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied

HSN Classification:   :

HSN 2711

                                                                 

Inserted by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure
92A
1703

Molasses

HSN Classification:   :

HSN 1703

                                                                 


Inserted by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure
96A
1901

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled

HSN Classification:   :

HSN 1901

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure
13
1901 [other than 1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]

HSN Classification:   :

HSN 1901

   :

HSN 0401

   :

HSN 0404

   :

HSN 1905

   :

HSN 0402

   :

HSN 0403

                                                  

Inserted by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure
25A
22071012

Spirits for industrial use

HSN Classification:   :

HSN 2207

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure
1
1703
[****] omitted;
HSN Classification:   :

HSN 1703

                                                                 

Inserted by IGST (R) - 21/2023, 19 Oct 2023   |   View Annexure
94A
1901

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled

HSN Classification:   :

HSN 1901

                                                                 


Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 15/2023, 19 Oct 2023   |   View Annexure
8
9964

(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.


Condition

Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken.

[Please refer to Explanation no. (iv)]

Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not be taken.

Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ integrated tax at the rate of 12% (Rs. 96). If ‘B’ charges ‘A’ integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.

 

HSN Classification:   :

HSN 9964

                                                                 



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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2024 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 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).