GST Rate for HSN 9963
Specific items under 9963
| HSN Code | Description | GST Rate |
|---|---|---|
| 996311 | Supply of ‘hotel accommodation’ service other than those covered by SAC 996321 | 0% |
| 996312 | Camp site services | 0% |
| 996313 | Recreational and vacation camp services | 0% |
| 996321 | Room or unit accommodation services provided by student residences, Hostels, Paying Guest and the like | 0% |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | 0% |
| 996329 | Other room or unit accommodation services n.e.c. | 0% |
| 996331 | ‘Restaurant service’ supplied by restaurants, cafes, Hotels, Inn, Guest House, Club, canteen and similar eating facilities including takeaway services, room services and door delivery of food other than at ‘specified premises’. | 0% |
| 996332 | Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. | 0% |
| 996333 | Catering services in trains, flights and the like It includes:(i) supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whe... | 0% |
| 996334 | Composite supply of “outdoor catering” together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than “specified premises” pro... | 0% |
| 996335 | Catering services in trains, flights etc. | 0% |
| 996336 | Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators | 0% |
| 996337 | Other contract food services | 0% |
| 996339 | Other food, edible preparations, alcoholic and non-alcoholic beverages serving services. | 0% |
Tax calculator for HSN 9963
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED on construction of immovable property (for own use), food/beverages, outdoor catering, beauty treatment, and health services.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 99 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 9963
What is the GST rate for HSN 9963?▾
GST rate for HSN 9963 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 9963 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 9963
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 99.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.