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HSN 99850% GSTITC BlockedRCM: VerifyLast reviewed: 22 Jan 2026

Support services

GST rate for HSN 9985 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 9985

0%

Specific items under 9985

HSN CodeDescriptionGST Rate
998511Executive or retained personnel search services0%
998512Permanent placement services, other than executive search services0%
998513Contract staffing services0%
998514Temporary staffing services0%
998515Long-term staffing (pay rolling) services0%
998516Temporary staffing-to-permanent placement services0%
998517Co-employment staffing services0%
998519Other employment and labour supply services nowhere else classified0%
998521Investigation services0%
998522Security consulting services0%
998523Security systems services0%
998524Armoured car services0%
998525Guard services0%
998526Training of guard dogs0%
998527Polygraph services0%
998528Fingerprinting services0%
998529Other investigation & security services nowhere else classified0%
998531Disinfecting and exterminating services0%
998532Window cleaning services0%
998533General cleaning services0%
998534Specialised cleaning services for reservoirs and tanks0%
998535Sterilisation of objects or premises (operating rooms)0%
998536Furnace and chimney cleaning services0%
998537Exterior cleaning of buildings of all types0%
998538Cleaning of transportation equipment0%
998539Other cleaning services nowhere else classified0%
998540Packaging services of goods for others0%
998541Packaging services of goods for others0%
998542Parcel packing and gift wrapping0%
998543Coin and currency packing services0%
998549Other packaging services nowhere else classified0%
998551Reservation services for transportation0%
998552Reservation services for accommodation, cruises and package tours0%
998553Reservation services for convention centres, congress centres and exhibition halls0%
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services0%
998555Tour operator services0%
998556Tourist guide services0%
998557Tourism promotion and visitor information services0%
998559Other travel arrangement and related services nowhere else classified0%
998591Credit reporting and rating services0%
998592Collection agency services0%
998593Telephone-based support services0%
998594Combined office administrative services0%
998595Specialised office support services such as duplicating services, mailing services, document preparation and the like0%
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services0%
998597Landscape care and maintenance services0%
998598Other information services n.e.c.0%
998599Other support services nowhere else classified0%

Tax calculator for HSN 9985

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 9985

What is the GST rate for HSN 9985?

GST rate for HSN 9985 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 9985 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 9985