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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) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 12/2023, 26 Sep 2023   |   View Annexure
10
99

Services received from a provider of service located in a non- taxable territory by –

(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;

(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or

(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of-

(i) pre-school education and education up to higher secondary school or equivalent; or

(ii) education as a part of an approved vocational education course;

(c) a person located in a non-taxable territory:

Provided that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).

HSN Classification:   :

HSN 99

                                                                 

Inserted by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
99B
1905

Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion

HSN Classification:   :

HSN 1905

                                                                 


Inserted by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
108A
2309

Fish soluble paste

HSN Classification:   :

HSN 2309

                                                                 


Inserted by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
156B
2619

Linz-Donawitz (LD) Slag

HSN Classification:   :

HSN 2619

                                                                 


Inserted by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
218AA
56050020

Imitation zari thread or yarn known by any name in trade parlance

HSN Classification:   :

HSN 5605

                                                                 


Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
137
5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance

HSN Classification:   :

HSN 5605

   :

HSN 5404

   :

HSN 5405

                                                           

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
16
1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion

HSN Classification:   :

HSN 1905

                                                                 

Inserted by IGST (R) - 1/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 09/2023, 26 Jul 2023   |   View Annexure
28
2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag

HSN Classification:   :

HSN 2619

                                                                 

Inserted by IGST (R) - 3/2019, 29 Mar 2019   |   View Annexure
Last amended by IGST (R) - 06/2023, 26 Jul 2023   |   View Annexure
3
9954

(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service)

Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022-Integrated Tax (Rate) dated 13th July, 2022.


Condition

Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay integrated tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;

Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;

Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.”;

HSN Classification:   :

HSN 9954

                                                                 



7
Nov
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10 Nov

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Nov

☑ Monthly | GSTR-1

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

13 Nov

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o Oct 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Nov

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Nov

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Oct 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 Nov

☑ Monthly | GSTR-11

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