Chapter 99GST Classification
Services (All Services)
Covers all Services (SAC Codes).
Based on Customs Tariff ActUpdated: December 2025
Total Codes679
Dominant RateStandard 18%.
Includes: Construction, IT Services, Transport...
How to find the correct HSN Code in Chapter 99?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 99
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What does Chapter 99 Cover?
Covers all Services (SAC Codes).
Included
- Construction
- Distributive Trade
- Transport
- IT Services
Excluded
- GoodsGo to Ch 01-98
Common Confusions
- • Service (Ch 99) vs Goods (Ch 01-98): Intangible is 99.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 99
Is Service Tax 18%?
Yes, GST on most services is 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.