GST Rate for HSN 9984
Specific items under 9984
| HSN Code | Description | GST Rate |
|---|---|---|
| 998411 | Carrier services | 0% |
| 998412 | Fixed telephony services | 0% |
| 998413 | Mobile telecommunications services | 0% |
| 998414 | Private network services | 0% |
| 998415 | Data transmission services | 0% |
| 998419 | Other telecommunications services including fax services, telex services nowhere else classified | 0% |
| 998421 | Internet backbone services | 0% |
| 998422 | Internet access services in wired and wireless mode | 0% |
| 998423 | Fax, telephony over the Internet | 0% |
| 998424 | Audio conferencing and video conferencing over the Internet | 0% |
| 998429 | Other internet telecommunications services nowhere else classified | 0% |
| 998431 | On-line text based information such as newspapers, periodicals, directories, online books other than e-books and the like | 0% |
| 998432 | On-line audio content | 0% |
| 998433 | On-line video content | 0% |
| 998434 | Software downloads | 0% |
| 998435 | Supply consisting only of e-book. | 0% |
| 998439 | Other on-line contents nowhere else classified | 0% |
| 998441 | News agency services to newspapers and periodicals | 0% |
| 998442 | Services of independent journalists and press photographers | 0% |
| 998443 | News agency services to audiovisual media | 0% |
| 998451 | Library services | 0% |
| 998452 | Operation services of public archives including digital archives | 0% |
| 998453 | Operation services of historical archives including digital archives | 0% |
| 998461 | Radio broadcast originals | 0% |
| 998462 | Television broadcast originals | 0% |
| 998463 | Radio channel programmes | 0% |
| 998464 | Television channel programmes | 0% |
| 998465 | Broadcasting services | 0% |
| 998466 | Home programme distribution services | 0% |
| 998469 | Other broadcasting, programming and programme distribution services | 0% |
Tax calculator for HSN 9984
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 9984
What is the GST rate for HSN 9984?▾
GST rate for HSN 9984 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 9984 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 9984
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.