GST Rate for HSN 9988
Specific items under 9988
| HSN Code | Description | GST Rate |
|---|---|---|
| 998811 | Services by way of job work in relation to meat and meat products | 0% |
| 998812 | Services by way of job work in relation to fish and fish products | 0% |
| 998813 | Services by way of job work in relation to fruits and vegetables and their products | 0% |
| 998814 | Services by way of job work in relation to dairy products | 0% |
| 998815 | Services by way of job work in relation to all other food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act,1975 | 0% |
| 998816 | Services by way of jobwork in relation to all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter | 0% |
| 998817 | Services by way of jobwork in relation to manufacture of beverages other than alcoholic liquor for human consumption | 0% |
| 998818 | Services by way of jobwork in relation to manufacture of tobacco and tobacco products | 0% |
| 998819 | Food, beverage and tobacco manufacturing services other than services by way of job work specified above | 0% |
| 998821 | Services by way of jobwork in relation to textile/textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act,1975 | 0% |
| 998822 | Tailoring services other than by way of jobwork | 0% |
| 998823 | Services by way of jobwork in relation to leather and leather products | 0% |
| 998829 | Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. | 0% |
| 998831 | Services by way of job work in relation to wood and wood products | 0% |
| 998832 | Services by way of job work in relation to paper and paper products | 0% |
| 998839 | Wood and paper manufacturing services other than services by way of job work specified above | 0% |
| 998841 | Services by way of jobwork in relation to coke and refined petroleum products | 0% |
| 998842 | Services by way of jobwork in relation to chemical products | 0% |
| 998843 | Services by way of jobwork in relation to pharmaceutical products | 0% |
| 998849 | Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above | 0% |
| 998851 | Services by way of job work in relation to Rubber and rubber products | 0% |
| 998852 | Services by way of job work in relation to Plastic and plastic products | 0% |
| 998853 | Services by way of job work in relation to other non-metallic mineral and their products | 0% |
| 998859 | Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. | 0% |
| 998860 | Basic metal manufacturing services | 0% |
| 998861 | Services by way of job work in relation to basic metals | 0% |
| 998869 | Basic metal manufacturing services, other than services by way of job work specified above | 0% |
| 998871 | Services by way of job work in relation to structural metal product, tank, reservoir and steam generator | 0% |
| 998872 | Services by way of job work in relation to weapon and ammunition | 0% |
| 998873 | Services by way of job work in relation to other fabricated metal products and metal treatment services | 0% |
| 998874 | Services by way of job work in relation to computer, electronic and optical products | 0% |
| 998875 | Services by way of job work in relation to electrical equipments | 0% |
| 998876 | Services by way of job work in relation to General-purpose machinery nowhere else classified | 0% |
| 998877 | Services by way of job work in relation to Special-purpose machinery | 0% |
| 998879 | Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above | 0% |
| 998881 | Services by way of job work in relation to Motor vehicle and trailer manufacturing other than services by way of job work in relation to bus body building | 0% |
| 998882 | Services by way of job work in relation to other transport equipment manufacturing other than services by way of job work in relation to bus body building | 0% |
| 998883 | Services by way of job work in relation to bus body building | 0% |
| 998889 | Transport equipment manufacturing services, other than job work services specified above | 0% |
| 998891 | Services by way of any treatment or process on goods belonging to another person, including by way of job work, in relation to (a) printing of newspapers, (b) printing of books, journals and periodicals and (c) printing of all goods falling under Chapter... | 0% |
| 998892 | Services by way of any treatment or process on goods belonging to another person, including by way of job work, in relation to printing of all goods falling under Chapter 48 or 49 which attract CGST at 6% | 0% |
| 998893 | Services by way of job work in relation to diamonds falling under Chapter 71 | 0% |
| 998894 | Services by way of job work in relation to all products other than diamonds falling under Chapter 71 | 0% |
| 998895 | Services by way of job work in relation to manufacture of umbrella. | 0% |
| 998896 | Services by way of job work in relation to manufacture of handicrafts. | 0% |
| 998897 | Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 0% |
| 998898 | Other Job work services nowhere else classified | 0% |
| 998899 | Other manufacturing services nowhere else classified | 0% |
Tax calculator for HSN 9988
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 9988
What is the GST rate for HSN 9988?▾
GST rate for HSN 9988 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 9988 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 9988
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.