Heading 9983 - Other Professional, Technical And Business Services, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage
9983

(i) Selling of space for advertisement in print media.

Condition:

-

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9983

(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both

Condition:

-

 CGST - 6%
SGST - 6%
IGST - 12%
9983

(ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9983

Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, -
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants

Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9983

Services by a veterinary clinic in relation to health care of animals or birds.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9983

Services provided by the Central Government, State Government, Union territory or local authority by way of-
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9983

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9983

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9983

Any services provided by, _
(a) the National Skill Development Corporation set up by the Government of India;
(b) a Sector Skill Council approved by the National Skill Development Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9983

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

 CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9983 - Other Professional, Technical And Business Services with 6 digit code