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 |
|---|---|---|
| 9985 |
(i) Supply of tour operators services. 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 tour operator) has not been taken |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9985 |
(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. Condition:Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9985 |
(iii) Support services other than (i) and (ii) above. Condition:- |
CGST - 9% SGST - 9% IGST - 18% |
| 9985 |
Services by way of loading, unloading, packing, storage or warehousing of rice. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by way of warehousing of minor forest produce. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by the folowing persons in respective capacities – |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by an organiser to any person in respect of a business exhibition held outside India. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by way of sponsorship of sporting events organised - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
Services by way of fumigation in a warehouse of agricultural produce. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 |
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% |