GST Rate for HSN 9973
Specific items under 9973
| HSN Code | Description | GST Rate |
|---|---|---|
| 997311 | Leasing or rental services concerning transport equipment including containers, without operator | 0% |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment without operator | 0% |
| 997313 | Leasing or rental services concerning construction machinery and equipment without operator | 0% |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) without operator | 0% |
| 997315 | Leasing or rental services concerning computers without operators | 0% |
| 997316 | Leasing or rental services concerning telecommunications equipment without operator | 0% |
| 997317 | Leasing or rental services concerning other machinery and equipment without operator | 0% |
| 997318 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | 0% |
| 997319 | Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | 0% |
| 997321 | Leasing or rental services concerning home entertainment equipment, televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories | 0% |
| 997322 | Leasing or rental services concerning video tapes and disks | 0% |
| 997323 | Leasing or rental services concerning furniture and other household appliances | 0% |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment | 0% |
| 997325 | Leasing or rental services concerning textiles, clothing, footwear and household linen | 0% |
| 997326 | Leasing or rental services concerning do-it-yourself machinery and equipment | 0% |
| 997327 | Leasing or rental services concerning other goods | 0% |
| 997328 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | 0% |
| 997329 | Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | 0% |
| 997331 | Licensing services for the right to use computer software and databases | 0% |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like | 0% |
| 997333 | Licensing services for the right to reproduce original art works | 0% |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals | 0% |
| 997335 | Licensing services for the right to use research and development products | 0% |
| 997336 | Licensing services for the right to use trademarks and franchises | 0% |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | 0% |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum | 0% |
| 997339 | Licensing services for the right to use other intellectual property products and other resources nowhere else classified | 0% |
Tax calculator for HSN 9973
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 9973
What is the GST rate for HSN 9973?▾
GST rate for HSN 9973 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 9973 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 9973
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.