GST Rate for HSN 9992
Specific items under 9992
| HSN Code | Description | GST Rate |
|---|---|---|
| 999210 | Pre-primary education services | 0% |
| 999220 | Primary education services | 0% |
| 999231 | Secondary education services, general | 0% |
| 999232 | Secondary education services, technical and vocational | 0% |
| 999241 | Higher education services, general | 0% |
| 999242 | Higher education services, technical | 0% |
| 999243 | Higher education services, vocational | 0% |
| 999249 | Other higher education services | 0% |
| 999250 | Specialised education services | 0% |
| 999259 | Specialised education services | 0% |
| 999291 | Cultural education services | 0% |
| 999292 | Sports and recreation education services | 0% |
| 999293 | Commercial training and coaching services | 0% |
| 999294 | Other education and training services nowhere else classified | 0% |
| 999295 | services involving conduct of examination for admission to educational institutions | 0% |
| 999299 | Other Educational support services | 0% |
Tax calculator for HSN 9992
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 9992
What is the GST rate for HSN 9992?▾
GST rate for HSN 9992 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 9992 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 9992
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.