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HSN 99650% GSTITC BlockedRCM: VerifyLast reviewed: 22 Jan 2026

Goods Transport Services

GST rate for HSN 9965 is 0%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeServices (99)
Intra-state split0% CGST + 0% SGST
Inter-state0% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 9965

0%

Specific items under 9965

HSN CodeDescriptionGST Rate
996511Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle by a goods transport agency.0%
996512Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by other than Container Transport Operators (CTOs)0%
996513Transport services via pipeline of natural gas, petroleum, crude, motor spirit(commonly known as petrol), high speed diesel or aviation turbine fuel0%
996514Transport services via pipeline of other chemicals, coal slurry and of other goods0%
996515Moving services of household goods, office equipment and furniture0%
996516Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency0%
996517Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways0%
996518Transport of goods by ropeways0%
996519Other land transport services of goods nowhere else classified0%
996521Coastal water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like0%
996522Inland water transport services of goods by refrigerated vessels, tankers and other vessels0%
996523International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like0%
996531Domestic air and space transport services of letters and parcels and other goods0%
996532International air and space transport services of letters and parcels and other goods0%
996540Multimodal Transport of goods from a place in India to another place in India0%

Tax calculator for HSN 9965

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (0%)0.00
SGST (0%)0.00
Total invoice1000.00
Inter-state (IGST)
Taxable value₹1,000
IGST (0%)0.00
Total invoice1000.00
Chapter note
Services (SAC Codes). Construction, IT, Renting, Transport, Legal. NOT for Goods.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Blocked

ITC is BLOCKED on construction of immovable property (for own use), food/beverages, outdoor catering, beauty treatment, and health services.

RCM / special cases

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.

RCM note
RCM applies on GTA, Legal Services (Advocates), Sponsorship, Director services, and Security services (in some cases).
Classification checks
  • 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 9965

What is the GST rate for HSN 9965?

GST rate for HSN 9965 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 9965 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

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 9965