GST Rate for HSN 9982
Specific items under 9982
| HSN Code | Description | GST Rate |
|---|---|---|
| 998211 | Legal advisory and representation services concerning criminal law | 0% |
| 998212 | Legal advisory and representation services concerning other fields of law | 0% |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights | 0% |
| 998214 | Legal documentation and certification services concerning other documents | 0% |
| 998215 | Arbitration and conciliation services | 0% |
| 998216 | Other legal services n.e.c. | 0% |
| 998219 | Other legal services nowhere else classified | 0% |
| 998221 | Financial auditing services | 0% |
| 998222 | Accounting and bookkeeping services | 0% |
| 998223 | Payroll services | 0% |
| 998224 | Other similar services n.e.c | 0% |
| 998229 | Other similar services nowhere else classified | 0% |
| 998231 | Corporate tax consulting and preparation services | 0% |
| 998232 | Individual tax preparation and planning services | 0% |
| 998239 | Other tax consultancy and preparation services | 0% |
| 998240 | Insolvency and receivership services | 0% |
Tax calculator for HSN 9982
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 9982
What is the GST rate for HSN 9982?▾
GST rate for HSN 9982 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 9982 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 9982
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.