SAC Codes for Support & Administrative Services
Support & administrative services — SAC codes with applicable GST rates for 2026.
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GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
SAC group 9985 covers support services — employment and manpower supply, security and investigation, cleaning and housekeeping, travel arrangement, and other administrative and business-support services. Manpower agencies, security firms and facility-management companies bill using these codes.
Most support services attract the standard 18% GST rate. Certain services, such as security or manpower supply to specified recipients, may fall under reverse charge, so confirm both the SAC code and the charge mechanism in the table.
Look up your support or administrative service below to apply the correct SAC code and GST rate.
SAC Codes & GST Rates
Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
| SAC Code | Description | GST Rate |
|---|---|---|
| 9985 | SUPPORT SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998511 | EXECUTIVE/RETAINED PERSONNEL SEARCH SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998512 | PERMANENT PLACEMENT SERVICES, OTHER THAN EXECUTIVE SEARCH SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of... | 18% |
| 998513 | CONTRACT STAFFING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998514 | TEMPORARY STAFFING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998515 | LONG-TERM STAFFING (PAY ROLLING) SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998516 | TEMPORARY STAFFING-TO-PERMANENT PLACEMENT SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour... | 18% |
| 998517 | CO-EMPLOYMENT STAFFING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998519 | OTHER EMPLOYMENT & LABOUR SUPPLY SERVICES N.E.C | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour... | 18% |
| 998521 | INVESTIGATION SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998522 | SECURITY CONSULTING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998523 | SECURITY SYSTEMS SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998524 | ARMOURED CAR SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998525 | GUARD SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another... | 18% |
| 998526 | TRAINING OF GUARD DOGS | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998527 | POLYGRAPH SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998528 | FINGERPRINTING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998529 | OTHER SECURITY SERVICES N.E.C. | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998531 | DISINFECTING AND EXTERMINATING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998532 | WINDOW CLEANING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998533 | GENERAL CLEANING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998534 | SPECIALIZED CLEANING SERVICES FOR RESERVOIRS AND TANKS | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e.... | 18% |
| 998535 | STERILIZATION OF OBJECTS OR PREMISES (OPERATING ROOMS) | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e.... | 18% |
| 998536 | FURNACE AND CHIMNEY CLEANING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998537 | EXTERIOR CLEANING OF BUILDINGS OF ALL TYPES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998538 | CLEANING OF TRANSPORTATION EQUIPMENT | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998539 | OTHER CLEANING SERVICES N.E.C. | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998540 | PACKAGING SERVICES OF GOODS FOR OTHERS | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998541 | PARCEL PACKING AND GIFT WRAPPING | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998542 | COIN AND CURRENCY PACKING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998549 | OTHER PACKAGING SERVICES N.E.C | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998551 | RESERVATION SERVICES FOR TRANSPORTATION | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998552 | RESERVATION SERVICES FOR ACCOMMODATION, CRUISES AND PACKAGE TOURS | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of... | 18% |
| 998553 | RESERVATION SERVICES FOR CONVENTION CENTRES, CONGRESS CENTRES AND EXHIBITION HALLS | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the... | 18% |
| 998554 | RESERVATION SERVICES FOR EVENT TICKETS, CINEMA HALLS, ENTERTAINMENT AND RECREATIONAL SERVICES AND OTHER RESERVATION SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the... | 18% |
| 998555 | TOUR OPERATOR SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998556 | TOURIST GUIDE SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from... | 18% |
| 998557 | TOURISM PROMOTION AND VISITOR INFORMATION SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour... | 18% |
| 998559 | OTHER TRAVEL ARRANGEMENT AND RELATED SERVICES N.E.C | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour... | 18% |
| 998591 | CREDIT REPORTING & RATING SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998592 | COLLECTION AGENCY SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured... | 18% |
| 998593 | TELEPHONE-BASED SUPPORT SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998594 | COMBINED OFFICE ADMINISTRATIVE SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998595 | SPECIALIZED OFFICE SUPPORT SERVICES SUCH AS DUPLICATING SERVICES, MAILING SERVICES, DOCUMENT PREPARATION ETC | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit... | 18% |
| 998596 | EVENTS, EXHIBITIONS, CONVENTIONS AND TRADE SHOWS ORGANISATION AND ASSISTANCE SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the... | 18% |
| 998597 | LANDSCAPE CARE AND MAINTENANCE SERVICES | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator... | 18% |
| 998598 | OTHER INFORMATION SERVICES N.E.C. | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
| 998599 | OTHER SUPPORT SERVICES N.E.C. | Nil 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service... | 18% |
Showing 48 SAC codes for this category.
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Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the SAC code for manpower supply services?
Employment and manpower-supply services fall under heading 9985. The exact 6-digit SAC depends on the specific service, such as manpower supply, security or cleaning — see the table.
Is GST on security services under reverse charge?
Security services supplied by a non-body-corporate to a registered recipient commonly fall under reverse charge. Verify the applicability based on who is supplying and receiving the service.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.