HSN Code 999692 — Gambling — GST 28%

Group 9996 — Gambling & Lottery · Service (SAC)

SAC code

999692

GST rate

28%

Type

services

Full description

Gambling, betting and lottery services (incl. state lottery, authorised lottery distributors)

Conditional note: 28% on full face value (online gaming/casino — Oct 2023 amendment). Lottery (state-run + authorised distributor) sits at 28% under SAC 999692. GST 2.0 (22-Sep-2025) reform may have moved sin/luxury — including lottery — to the new 40% slab; verify the post-reform CBIC schedule before invoicing.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST

14%

SGST / UTGST

14%

IGST

28%

Copy as invoice line

HSN: 999692 | Rate: 28% (CGST 14 + SGST 14)

Create an invoice with this HSN→Free GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 999692 and 28% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 999692 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

lotterylottery ticketslottery distributorstate lotteryauthorised lotterygamblingbettingcasinoonline gaming real moneyfantasy sports paid

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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HSN reporting requirement by turnover

Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 9996)
Turnover ≥ ₹5 Cr → First 6 digits (e.g. 999692)
e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 999692 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.