Yes, GST applies to Services Accounting Code (SAC) 9985, which covers support services. The standard GST rate is 18% for most, including labour, staffing, and security services. A reduced rate of 5% (without Input Tax Credit) applies to specific tour operator and e-commerce housekeeping services.
GST Tax Rate: 18%
Historically goods transport services under this code could be taxed at 5% without ITC or 12% with ITC (and 18% for certain cases).
9988. Other Manufacturing services on physical inputs (goods) owned by others, 18% with ITC. 18% with ITC. Generic manufacturing or processing services on goods owned by others that are not covered by any concessional job work entry continue to be taxed at the standard service rate.
Taxability of security services under GST
The SAC code (Service Accounting Code) for security services is 998529. This classification helps in identifying the service category for taxation purposes.
Example: Healthcare services, educational services, and public utility services (e.g., water supply) are exempt from GST. This exemption is unconditional, meaning the supply is fully exempt from GST without any terms or conditions attached.
SAC codes range from 0% to 28% in terms of tax rates. If a service doesn't have a specific SAC code list, it is generally subject to an 18% GST levy by default.
GST Portal – Steps to Search HSN/SAC Tax Rates
what is GST RATE AND SAC CODE. Reply—If your client is rendering only labour service, it can be classified under SAC code 998873 'Other fabricated metal product manufacturing and metal treatment services' which attracts 12% GST rate.
GST Rates & Exemptions for HSN Code 9983
The GST rate for all services under HSN 9983 is 18% as of the latest September 2025 update.
Yes, GST is applied to freight charges in India. The rate of GST varies depending on the mode of transportation used. For example, road and rail transport typically attract a 5% GST, while air and sea freight are taxed at 18%.
▶ Telecommunication Services are listed under SAC 9984 and applicable GST rate is 18%. ▶ The scope of Tax to be charged on various Telecom Services depends on the Place of Supply.
To qualify as services of GTA, the GTA should be necessarilyissuing a consignment note. Only services provided by a GTA are taxable under GST. Services of transportation of goods by a person other than GTA are exempt.
Event Management Services GST Rate for SAC Code 998596
Organisation and assistance for events and exhibitions is confirmed at 18% GST in classification plus interpretative material and recent case law.
2022, Works contract services provided to Central and State Government, or Local Authorities, which were earlier eligible for concessional rate of 12% GST,would attract GST at the rate of 18% in view of amendment carried out in notification No. 11/2017- Central Tax (Rate) vide notification No.
There is no specific SAC code for discounts on sales. Discounts are not separately classified under SAC codes. If discounts like Trade discount, quantity discount etc. are given before or at the time of the supply, GST will not be applicable on such trade/Quantity discount.
GST Tax Rate: 18%
Fresh fruits, fresh milk, curd, bread, etc. Exports and supplies made to SEZ units or SEZ developers, of both goods and services. Grains, salt, jaggery, etc. Alcohol used for human consumption, natural gas, petrol and its products, etc.
Get your access code in your CRA account
As of October 20, 2025, business owners can view their GST/HST access code through their secure CRA account (My Business Account only).
This is the default GST rate for most job work services under HSN Code 9988, including: Bus Body Manufacturing: When a firm fabricates or assembles the body of a bus using chassis or materials owned by others, the service attracts 18% GST.
Scope of SAC Code 9985
Data processing services: Professionals in this field specialize in handling and processing large volumes of data, including data entry, data cleansing, data analysis, and data management services, supporting businesses in managing their information effectively.
GST Tax Rate: 18%
GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. To work out the cost of an item including GST, multiply the amount exclusive of GST by 1.1. To work out the GST component, divide the GST inclusive cost by 11.