GST Rate for HSN 9987
Specific items under 9987
| HSN Code | Description | GST Rate |
|---|---|---|
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment | 18% |
| 998712 | Maintenance and repair services of office and accounting machinery, computers and peripheral equipment | 18% |
| 998713 | Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts | 18% |
| 998714 | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts of ships and other vessels | 18% |
| 998715 | Maintenance and repair services of transport machinery and equipment other than those covered by 998713 & 998714 | 18% |
| 998716 | Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A... | 18% |
| 998717 | Maintenance and repair services of telecommunication equipment and apparatus | 18% |
| 998718 | Maintenance and repair services of elevators and escalators, commercial and industrial machinery | 18% |
| 998719 | Maintenance and repair services of other machinery and equipment | 18% |
| 998721 | Repair services of footwear and leather goods | 18% |
| 998722 | Repair services of watches, clocks and jewellery | 18% |
| 998723 | Repair services of garments and household textiles | 18% |
| 998724 | Repair services of furniture | 18% |
| 998725 | Repair services of bicycles | 18% |
| 998726 | Maintenance and repair services of musical instruments | 18% |
| 998727 | Repair services for photographic equipment and cameras | 18% |
| 998729 | Maintenance and repair services of other goods nowhere else classified | 18% |
| 998731 | Installation services of fabricated metal products, except machinery and equipment | 18% |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment | 18% |
| 998733 | Installation services of office and accounting machinery and computers | 18% |
| 998734 | Installation services of radio, television and communications equipment and apparatus | 18% |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments | 18% |
| 998736 | Installation services of electrical machinery and apparatus nowhere else classified | 18% |
| 998739 | Installation services of other goods nowhere else classified | 18% |
Tax calculator for HSN 9987
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 9987
What is the GST rate for HSN 9987?▾
GST rate for HSN 9987 is 18%. 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 9987 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% 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 9987
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.