Services Under SAC Code 997164

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Services GST Rate for SAC Code 997164

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
997164 Pension fund management services 18% with ITC 18% with ITC Management of pension funds is specifically listed at 18% in SAC rate documents. This is distinct from exemption for certain pension payouts themselves. No change has been notified in the 56th Council decisions.

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