SAC 998552 refers to GST services for reservation services for accommodation, cruises, and package tours. It applies to travel agents or operators booking hotels, cruises, or organizing tour packages. The GST rate is typically 5% without Input Tax Credit (ITC) or 18% with ITC, depending on conditions.
Tour Package Booking Services Under SAC Code 998552
Tour package entries under this code allow a concessional 5% on gross tour value without ITC, subject to conditions, while the same SAC is also used for booking commissions etc. that are taxed at 18% with ITC.
The HSN SAC code for Travel Arrangement & Tour Operator Services is 99855, covered under Chapter 99.
The HSN SAC code for Investigation & Security Services is 99852, covered under Chapter 99.
9987 SAC Code: Maintenance, repair & installation services.
SAC code in India stands for Services Accounting Code. It is a unique code used to classify different services for GST purposes, facilitating accurate tax calculation and reporting.
18% GST applies to CCTV units, DVRs, and surveillance systems.
HSN Code 998595: Specialized office support services such as duplicating services, mailing services, document preparation etc.
SAC codes consist of six digits and always begin with 99, which represents the services chapter. HSN codes have eight digits and vary based on the type of product. Both systems help determine applicable GST rates and ensure accurate tax reporting, but they apply to different transaction types.
Travel Management Services Under SAC Code 998559
This residual travel arrangement code covers other facilitation services and is shown at 18% in travel sector rate explanations; 5% / nil slabs are conditional and not applied to normal commercial supplies.
Yes, tour operators can claim ITC on GST on travel packages if they use them for business. ITC helps businesses offset the 18% GST paid on various expenses against their tax liability.
Security services provided by agencies are subject to the Goods and Services Tax (GST) in India. The applicable GST rate on these services is 18%. Security services include personnel such as guards, security officers, and other related services.
Tour Operator Services Under SAC Code 998555
There is a dedicated entry for tour operator services taxing the gross tour value at 5% where the provider fulfils the definition of a tour operator and does not claim ITC except on same line input services.
Hotels, Motels, and Serviced Apartments
These are subject to 10% GST. Operators must issue tax invoices and include GST in the advertised prices. Even if you provide package deals (e.g., room plus breakfast), the entire amount is typically subject to GST unless individual components are GST-free.
Is GST applicable if I book travel packages for international destinations? Yes, GST applies when booking international travel packages through an Indian tour operator. If the operator does not claim ITC, GST is 5% on the total package cost. If the operator claims ITC, GST is 18%.
HSN Code 998525: Guard services.
The 40% GST is now a single consolidated rate for sugar-added, flavoured, or carbonated drinks, including cola, lemonade, and fruit-based fizzy beverages. The previous 12% compensation cess has been removed. All aerated soft drinks, whether fruit-based or cola-based, now attract 40% GST under the sin goods category.
The HSN code for sanitizer is 3808 and the GST rate for sanitizer is 18%.
What is the service covered under HSN SAC code 99851? Employment & Labor Supply Services are covered under the HSN SAC Code of 99851.
HSN Code 998597: Landscape care and maintenance services.
The HSN code 998594 is the code that is used for Combined Office Administrative Services.
Installation & Labor Costs
Most CCTV installation companies in Kenya charge an installation fee based on system complexity: Basic installation (4 cameras) – KES 5,000 – KES 15,000. Standard installation (8 cameras) – KES 15,000 – KES 30,000. Advanced installation (including wiring, remote access setup) – KES 30,000+
The new GST rate on digital cameras, video cameras, CCTV cameras, and most photographic goods has been revised to 18% from the earlier 28%, effective September 22, 2025. This change aims to make imaging equipment more affordable for consumers and businesses in India.
GST Rates & Exemptions for HSN Code 9987
Installation services under HSN 9987 attract either 5% or 18% GST depending on the nature of services and specific government notifications. Generally, basic installation and maintenance services are taxed at 18% GST.