GST Rate for HSN 9967
Specific items under 9967
| HSN Code | Description | GST Rate |
|---|---|---|
| 996711 | Container handling services | 0% |
| 996712 | Customs House Agent services | 0% |
| 996713 | Clearing and forwarding services | 0% |
| 996719 | Other cargo and baggage handling services | 0% |
| 996721 | Refrigerated storage services | 0% |
| 996722 | Bulk liquid or gas storage services | 0% |
| 996729 | Other storage and warehousing services | 0% |
| 996731 | Railway pushing or towing services | 0% |
| 996739 | Other supporting services for railway transport nowhere else classified | 0% |
| 996741 | Bus station services | 0% |
| 996742 | Operation services of national highways, state highways, expressways, roads and streets, bridges and tunnel operation services | 0% |
| 996743 | Parking lot services | 0% |
| 996744 | Towing services for commercial and private vehicles | 0% |
| 996749 | Other supporting services for road transport nowhere else classified | 0% |
| 996751 | Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like | 0% |
| 996752 | Pilotage and berthing services | 0% |
| 996753 | Vessel salvage and refloating services | 0% |
| 996754 | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts | 0% |
| 996759 | Other supporting services for water transport nowhere else classified | 0% |
| 996761 | Airport operation services (excluding cargo handling) | 0% |
| 996762 | Air traffic control services | 0% |
| 996763 | Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts | 0% |
| 996764 | Supporting services for space transport | 0% |
| 996768 | Other supporting services for air transport | 0% |
| 996769 | Supporting services for space transport | 0% |
| 996791 | Goods transport agency services for road transport | 0% |
| 996792 | Goods transport agency services for other modes of transport | 0% |
| 996793 | Other goods transport services | 0% |
| 996799 | Other supporting transport services nowhere else classified | 0% |
Tax calculator for HSN 9967
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 9967
What is the GST rate for HSN 9967?▾
GST rate for HSN 9967 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 9967 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 9967
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.