GST Rate for HSN 9991
Specific items under 9991
| HSN Code | Description | GST Rate |
|---|---|---|
| 999111 | Overall Government public services | 0% |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service | 0% |
| 999113 | Public administrative services related to the more efficient operation of business | 0% |
| 999119 | Other administrative services of the government nowhere else classified | 0% |
| 999121 | Public administrative services related to External Affairs, Diplomatic and Consular services abroad | 0% |
| 999122 | Services related to foreign economic aid | 0% |
| 999123 | Services related to foreign military aid | 0% |
| 999124 | Military defence services | 0% |
| 999125 | Civil defence services | 0% |
| 999126 | Police and fire protection services | 0% |
| 999127 | Public administrative services related to law courts | 0% |
| 999128 | Administrative services related to the detention or rehabilitation of criminals | 0% |
| 999129 | Other Public administrative services provided to the community as a whole. | 0% |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes | 0% |
| 999132 | Administrative services related to government employee pension schemes, old-age disability or survivors benefit schemes, other than for government employees | 0% |
| 999133 | Administrative services related to unemployment compensation benefit schemes | 0% |
| 999134 | Administrative services related to family and child allowance programmes | 0% |
| 999139 | Other administrative services related to compulsory social security schemes | 0% |
Tax calculator for HSN 9991
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 9991
What is the GST rate for HSN 9991?▾
GST rate for HSN 9991 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 9991 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 9991
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.