GST Rate for HSN 9996
Specific items under 9996
| HSN Code | Description | GST Rate |
|---|---|---|
| 999611 | Sound recording services | 0% |
| 999612 | Motion picture, videotape, television and radio programme production services | 0% |
| 999613 | Audiovisual post-production services | 0% |
| 999614 | Motion picture, videotape and television programme distribution services | 0% |
| 999615 | Motion picture projection services | 0% |
| 999616 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less | 0% |
| 999617 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 0% |
| 999621 | Performing arts event promotion and organisation services | 0% |
| 999622 | Performing arts event production and presentation services | 0% |
| 999623 | Performing arts facility operation services | 0% |
| 999624 | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. | 0% |
| 999629 | Other performing arts and live entertainment services nowhere else classified | 0% |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like | 0% |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | 0% |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | 0% |
| 999641 | Museum and preservation services of historical sites and buildings | 0% |
| 999642 | Botanical, zoological and nature reserve services | 0% |
| 999651 | Sports and recreational sports event promotion and organisation services | 0% |
| 999652 | Sports and recreational sports facility operation services | 0% |
| 999653 | Services by way of admission to sporting events like Indian Premier League. | 0% |
| 999659 | Other sports and recreational sports services nowhere else classified | 0% |
| 999661 | Services of athletes | 0% |
| 999662 | Support services related to sports and recreation | 0% |
| 999691 | Amusement park and similar attraction services | 0% |
| 999692 | Coin-operated amusement machine services | 0% |
| 999693 | Services by way of admission to theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, etc. | 0% |
| 999694 | Services by way of admission to casinos or race clubs or any place having casinos or race clubs | 0% |
| 999699 | Other recreation and amusement services nowhere else classified | 0% |
Tax calculator for HSN 9996
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 9996
What is the GST rate for HSN 9996?▾
GST rate for HSN 9996 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 9996 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 9996
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.