Rate at a Glance
SAC heading 9985
GST rate guide
Support services, including manpower supply, security and cleaning, are generally taxed at 18%. Security services to businesses are taxed under reverse charge in many cases.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 47 SAC codes under 9985
| SAC code | Description |
|---|---|
| 998511 | Executive/retained personnel search services |
| 998512 | Permanent placement services, other than executive search services |
| 998513 | Contract staffing services |
| 998514 | Temporary staffing services |
| 998515 | Long-term staffing (pay rolling) services |
| 998516 | Temporary staffing-to-permanent placement services |
| 998517 | Co-employment staffing services |
| 998519 | Other employment & labour supply services n.e.c |
| 998521 | Investigation services |
| 998522 | Security consulting services |
| 998523 | Security systems services |
| 998524 | Armoured car services |
| 998525 | Guard services |
| 998526 | Training of guard dogs |
| 998527 | Polygraph services |
| 998528 | Fingerprinting services |
| 998529 | Other security services n.e.c. |
| 998531 | Disinfecting and exterminating services |
| 998532 | Window cleaning services |
| 998533 | General cleaning services |
| 998534 | Specialized cleaning services for reservoirs and tanks |
| 998535 | Sterilization of objects or premises (operating rooms) |
| 998536 | Furnace and chimney cleaning services |
| 998537 | Exterior cleaning of buildings of all types |
| 998538 | Cleaning of transportation equipment |
| 998539 | Other cleaning services n.e.c. |
| 998540 | Packaging services of goods for others |
| 998541 | Parcel packing and gift wrapping |
| 998542 | Coin and currency packing services |
| 998549 | Other packaging services n.e.c |
| 998551 | Reservation services for transportation |
| 998552 | Reservation services for accommodation, cruises and package tours |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services |
| 998555 | Tour operator services |
| 998556 | Tourist guide services |
| 998557 | Tourism promotion and visitor information services |
| 998559 | Other travel arrangement and related services n.e.c |
| 998591 | Credit reporting & rating services |
| 998592 | Collection agency services |
| 998593 | Telephone-based support services |
| 998594 | Combined office administrative services |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc |
| 998596 | Events, Exhibitions, Conventions and trade shows organisation and assistance services |
| 998597 | Landscape care and maintenance services |
| 998598 | Other information services n.e.c. |
| 998599 | Other support services n.e.c. |
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