Accounting, payroll and business support services under these SAC codes are treated as professional services under GST. The taxable value usually includes service fees, monthly retainers and processing charges, excluding any government fees or statutory payments that are collected from clients and paid to authorities at actuals.
After the September 2025 rationalisation, most taxable accounting and business support services that are not specifically exempt are generally placed in the 18% slab with input tax credit for registered business clients. Any special schemes or reverse charge situations notified for particular recipients should be reviewed carefully before finalising how GST will be charged.
The table below summarises the prevailing GST treatment for SAC code 998224, showing the standard 18% slab for taxable accounting and business support services and any notified special cases.