GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

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 Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 120

GST Rates Ready Reckoner


HSN / SAC
Chapter No.
Rate %
Text Search

Text Search option  
Sort By
Show changes of

   2,143 Results

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

🔒

🔒

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.

🔒

🔒

CTA Classification:   ☍ 2711                                                                  
Inserted by IGST (R) - 07/2018, 25 Jan 2018   |   View Annexure
Last amended by IGST (R) - 01/2024, 3 Jan 2024   |   View Annexure

🔒

🔒

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

🔒

🔒

CTA Classification:   ☍ 2711                                                                  
Inserted by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure

🔒

🔒

Molasses

🔒

🔒

CTA Classification:                                                                    

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

🔒

🔒

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

🔒

🔒

CTA Classification:                                                                    

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure

🔒

🔒

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]

🔒

🔒

CTA Classification:   ☍ 1901    ☍ 0401    ☍ 0404    ☍ 1905    ☍ 0402    ☍ 0403                                                   
Inserted by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure

🔒

🔒

Spirits for industrial use

🔒

🔒

CTA Classification:                                                                    

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 20/2023, 19 Oct 2023   |   View Annexure

🔒

🔒

[****] omitted;

🔒

🔒

CTA Classification:   ☍ 1703                                                                  
Inserted by IGST (R) - 21/2023, 19 Oct 2023   |   View Annexure

🔒

🔒

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

🔒

🔒

CTA Classification:                                                                    

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

🔒

🔒

(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.

 

🔒

🔒

CTA Classification:   ☍ 9964                                                                  


16
Apr
S
M
T
W
T
F
S
10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (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 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)