GST Rate for HSN 9993
Specific items under 9993
| HSN Code | Description | GST Rate |
|---|---|---|
| 999311 | Inpatient services | 0% |
| 999312 | Services provided by a clinical establishment by way of providing room other than Intensive Care Unit(ICU)/ Critical Care Unit (CCU)/ Intensive Cardiac Care Unit (ICCU)/ Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs 5000/- per da... | 0% |
| 999313 | Medical and dental services | 0% |
| 999314 | Childbirth and related services | 0% |
| 999315 | Nursing and physiotherapeutic services | 0% |
| 999316 | Ambulance services | 0% |
| 999317 | Medical laboratory and diagnostic-imaging services | 0% |
| 999318 | Blood, sperm and organ bank services | 0% |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like | 0% |
| 999321 | Residential health-care services other than by hospitals | 0% |
| 999322 | Residential care services for the elderly and persons with disabilities | 0% |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | 0% |
| 999332 | Other social services with accommodation for children | 0% |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | 0% |
| 999334 | Other social services with accommodation for adults | 0% |
| 999341 | Vocational rehabilitation services | 0% |
| 999349 | Other social services without accommodation for the elderly and disabled nowhere else classified | 0% |
| 999351 | Child day-care services | 0% |
| 999352 | Guidance and counseling services nowhere else classified related to children | 0% |
| 999353 | Welfare services without accommodation | 0% |
| 999359 | Other social services without accommodation | 0% |
Tax calculator for HSN 9993
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 9993
What is the GST rate for HSN 9993?▾
GST rate for HSN 9993 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 9993 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 9993
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.