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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) - 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

                                                                 

Inserted by IGST (R) - 20/2017, 22 Aug 2017   |   View Annexure
Last amended by IGST (R) - 06/2023, 26 Jul 2023   |   View Annexure
9
9965

(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-

(b) GTA exercises the option to itself pay GST on services supplied by it.


Condition

(1) In respect of supplies on which GTA pays tax at the rate of 5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)]

(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year:

Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022:

Provided further that invoice for supply of the service charging Integrated tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.

Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:

Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.

Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than31st March of the preceding Financial Year.

HSN Classification:   :

HSN 9965

                                                                 

Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 06/2023, 26 Jul 2023   |   View Annexure
24
9986

(i) Support services to agriculture, forestry, fishing, animal husbandry.

Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean -

(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

(b) supply of farm labour;

 (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(e) loading, unloading, packing, storage or warehousing of agricultural produce;

(f) agricultural extension services;

(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.

(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

HSN Classification:   :

HSN 9986

                                                                 

Inserted by IGST (R) - 5/2020, 16 Oct 2020   |   View Annexure
Last amended by IGST (R) - 07/2023, 26 Jul 2023   |   View Annexure
20C
9965

Satellite launch services

HSN Classification:   :

HSN 9965

                                                                 

Inserted by IGST (R) - 06/2022, 13 Jul 2022   |   View Annexure
Last amended by IGST (R) - 03/2023, 28 Feb 2023   |   View Annexure
91A
1701 or 1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled

HSN Classification:   :

HSN 1701

   :

HSN 1702

                                                              

Inserted by IGST (R) - 03/2023, 28 Feb 2023   |   View Annexure
186A
8214

Pencil sharpeners

HSN Classification:   :

HSN 8214

                                                                 


Inserted by IGST (R) - 43/2017, 14 Nov 2017   |   View Annexure
Last amended by IGST (R) - 03/2023, 28 Feb 2023   |   View Annexure
302A
8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than pencil sharpeners]

HSN Classification:   :

HSN 8214

                                                                 

Inserted by IGST (R) - 2/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 04/2023, 28 Feb 2023   |   View Annexure
94
1701 or 1702

(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled

HSN Classification:   :

HSN 1701

   :

HSN 1702

                                                              

Inserted by IGST (R) - 19/2018, 26 Jul 2018   |   View Annexure
Last amended by IGST (R) - 12/2022, 30 Dec 2022   |   View Annexure
102A
2207

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

HSN Classification:   :

HSN 2207

                                                                 



12
Feb
S
M
T
W
T
F
S
13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

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