GST Rate for HSN 9964
Specific items under 9964
| HSN Code | Description | GST Rate |
|---|---|---|
| 996411 | Local land transport service of passengers by Railways | 0% |
| 996412 | Local land transport service of passengers by metro rail/monorail/tramway | 0% |
| 996413 | Non-scheduled local bus and coach charter services | 0% |
| 996414 | scheduled local bus and coach charter services | 0% |
| 996415 | Taxi-services including radio taxi and other similar services | 0% |
| 996416 | Local land transport service of passengers by any other motor vehicle including auto-rickshaws, three-wheelers, scooters etc. | 0% |
| 996417 | Transport services of passengers by ropeways | 0% |
| 996418 | Sightseeing transportation services by rail or road | 0% |
| 996419 | Other land transportation service of passengers nowhere else classified | 0% |
| 996421 | Local water transport service of passengers by ferries and the like | 0% |
| 996422 | Local water transport service of passengers by cruises and the like | 0% |
| 996423 | Sightseeing transportation services by water | 0% |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | 0% |
| 996425 | Domestic/International Scheduled Air transport services of passengers | 0% |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | 0% |
| 996427 | Space transport services of passengers | 0% |
| 996429 | Other local and sightseeing transportation service of passengers nowhere else classified | 0% |
| 996431 | Long-distance transport service of passengers through rail network by railways | 0% |
| 996432 | Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | 0% |
| 996433 | Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | 0% |
| 996434 | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi | 0% |
| 996439 | Other long distance transport service of passengers by land nowhere else specified | 0% |
| 996441 | Coastal water transport service of passengers by ferries and the like | 0% |
| 996442 | Coastal water transport service of passengers by cruise ships and the like | 0% |
| 996443 | Inland water transport service of passengers by ferries and the like | 0% |
| 996444 | Inland water transport service of passengers by cruise ships and the like | 0% |
| 996445 | International water transport services of passengers by ferries, cruise ships and the like | 0% |
| 996449 | Other long distance transport service of passengers by water nowhere else specified | 0% |
| 996451 | Domestic scheduled air transport service of passengers in economy class | 0% |
| 996452 | Domestic scheduled air transport service of passengers in other than economy class | 0% |
| 996453 | Domestic non-scheduled air transport service of passengers | 0% |
| 996454 | International scheduled air transport service of passengers in economy class | 0% |
| 996455 | International scheduled air transport service of passengers in other than economy class | 0% |
| 996456 | International non-scheduled air transport service of passengers | 0% |
| 996459 | Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers | 0% |
Tax calculator for HSN 9964
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 9964
What is the GST rate for HSN 9964?▾
GST rate for HSN 9964 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 9964 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 9964
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.