9985 SAC Code: Support services to business
SAC code 9985 is specifically designated for support services provided to businesses that do not fall under specific categorized codes. This code encompasses a wide range of essential services that play a crucial role in supporting various business operations.
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Scope of SAC Code 9985
Services covered under SAC code 9985 include:
- Document preparation: Professionals in this field assist businesses in preparing and organizing various types of documents, such as legal contracts, reports, presentations, and other important business correspondence.
- Translation services: This includes the translation of documents, websites, marketing materials, and other content from one language to another, facilitating communication and business activities across different linguistic regions.
- Data processing services: Professionals in this field specialize in handling and processing large volumes of data, including data entry, data cleansing, data analysis, and data management services, supporting businesses in managing their information effectively.
- Business support services: This category covers a wide range of support services tailored to meet the specific needs of businesses, such as administrative support, virtual assistance, appointment scheduling, customer support, and other operational support functions.
- Packaging services: Professionals in this field provide expertise in packaging products for distribution, ensuring proper protection and presentation of goods, and adhering to industry standards and regulations.
- Convention organization services: This includes the planning, coordination, and management of conventions, conferences, seminars, and other large-scale events, ensuring their smooth execution and success.
Categorisation of SAC Code 9985
SAC Code 9985 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9985 | Services by way of loading, unloading, packing, storage or warehousing of rice. | 0% without ITC | 0% without ITC | Exempt service specific to rice warehousing and handling. No change in the Sept 2025 restructuring. |
| 9985 | Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. | 0% without ITC | 0% without ITC | Outbound tour service to foreign tourist remains exempt, as earlier. No new rate prescribed. |
| 9985 | Services by way of fumigation in a warehouse of agricultural produce. | 0% without ITC | 0% without ITC | Treated as exempt agri-related fumigation service. Not impacted by slab rationalisation. |
| 9985 | Other support services | 18% with ITC | 18% with ITC | Generic support services stay at the standard 18% services slab. Not a 12% / 28% item earlier, so no change. |
| 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. | 0% without ITC | 0% without ITC | Exempt where the exhibition is outside India. Continues unchanged post Sept 2025. |
| 9985 | Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Krida Aur Khel Abhiyan Scheme. | 0% without ITC | 0% without ITC | Specific exemption for these sports sponsorships continues; not pulled into taxable slabs. |
| 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. | 0% without ITC | 0% without ITC | Skill development assessment under SDI remains exempt. No change in GST 2.0. |
| 9985 | Services by way of warehousing of minor forest produce. | 0% without ITC | 0% without ITC | Same treatment as earlier row you had for this description – exempt storage for minor forest produce. |
| 9985 | (ii) Services by way of housekeeping, 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. | 18% with ITC | 5% with ITC | Underlying housekeeping service is taxable at 18%. ECO rules affect who pays, not the rate; no slab change. |
| 998511 | Executive/retained personnel search services | 18% with ITC | 18% with ITC | Recruitment and HR SAC guides and updated 2025 labour-services summaries clearly show 18% GST for executive search. No separate concessional slab is notified for regular commercial supplies. |
| 998512 | Permanent placement services, other than executive search services | 18% with ITC | 18% with ITC | Non-executive permanent placement services are grouped under 99851 employment services and standardised at 18% GST, with ITC available to business recipients using them for taxable activities. |
| 998513 | Contract staffing services | 18% with ITC | 18% with ITC | Contract staffing is also listed at 18% for 998513 in updated labour-charge rate tables; the multi-slab (5/18) pattern appears only for specific sub-types like long-term payroll structures. |
| 998514 | Temporary staffing services | 18% with ITC | 18% with ITC | Temporary staffing services carry 18% GST in current employment-services summaries. This remains part of the standard 18% services bucket under the 5% / 18% / 40% regime. |
| 998515 | Long-term staffing (pay rolling) services | 5% without ITC / 18% with ITC | 5% without ITC / 18% with ITC | Updated labour-services matrices show an option: a concessional 5% rate where conditions are met (typically no ITC on inputs, narrow payroll-service structures), and a regular 18% with ITC for full-credit models. GST 2.0 did not change this dual-rate pattern; in practice many B2B arrangements still use 18% with ITC. |
| 998516 | Temporary staffing-to-permanent placement services | 18% with ITC | 18% with ITC | Conversion of temp staff to permanent placement is specifically listed at 18% GST in recent staffing rate summaries. Concessional sports-event entries do not apply here. |
| 998517 | Co-employment staffing services | 18% with ITC | 18% with ITC | Co-employment / PEO services are covered under 99851 employment services; updated GST guides note 18% as the applicable rate, with ITC allowed to eligible recipients. No 5% general-use slab is notified for this code. |
| 998519 | Other employment & labour supply services n.e.c. | 18% with ITC | 18% with ITC | Residual employment services under 998519 follow the same 18% standard rate; event-linked 5% or nil concessional entries in older notifications are not treated as the default for normal recruitment or labour-supply contracts. |
| 998521 | Investigation services | 18% with ITC | 18% with ITC | Investigation services are consistently shown at 18% GST in both SAC-wise lookups and security-services GST explanations, with separate notes only about reverse charge in some recipient combinations. |
| 998522 | Security consulting services | 18% with ITC | 18% with ITC | Security consultancy under 998522 is listed as a security service with 18% GST; the 5% / nil lines in some tables are conditional FIFA-event concessions without ITC, not general rates. |
| 998523 | Security systems services | 18% with ITC | 18% with ITC | Installation / monitoring of security systems is another 18% service under 99852. The same sports-event concession note appears in rate tables but does not affect normal commercial supplies. |
| 998524 | Armoured car services | 18% with ITC | 18% with ITC | Armoured transport services (cash vans, high-value cargo etc.) are taxed at 18% as per security-services overviews; again, concessional slabs are limited to specially certified sports-event work. |
| 998525 | Guard services | 18% with ITC | 18% with ITC | Guarding services are highlighted in security-services GST guidance as 18% rate services (often under RCM where the recipient is a registered business). No change in slab under the Sept 2025 rationalisation. |
| 998526 | Training of guard dogs | 18% with ITC | 18% with ITC | Training of guard dogs is grouped with other 99852 security services at 18%; where tables show 5% or nil, it is only for FIFA-certified work without ITC. |
| 998527 | Polygraph services | 18% with ITC | 18% with ITC | Polygraph / lie-detector services are listed at 18% GST under support-services headings; event-specific concessional entries do not change the normal business rate. |
| 998528 | Fingerprinting services | 18% with ITC | 18% with ITC | Fingerprinting and similar forensic identity services follow the same 18% rate for 99852 security codes, with ITC allowed when used for taxable business. |
| 998529 | Other security services n.e.c. | 18% with ITC | 18% with ITC | Residual security services are also taxed at 18%. Tables showing 5% / nil specifically tie those lower rates to specified sporting events and ITC restrictions, so they are not used as the typical rate. |
| 998531 | Disinfecting and exterminating services | 18% with ITC | 18% with ITC | Cleaning-services GST explainers and SAC-specific pages clearly show 18% for disinfecting and pest-control services. Some schedules also list 5% / nil for FIFA-linked work, but commercial contracts normally charge 18% with ITC. |
| 998532 | Window cleaning services | 18% with ITC | 18% with ITC | Window cleaning is part of 99853 cleaning services, for which general GST guidance states a flat 18% rate across all sub-codes, except for narrow sports-event concessions. |
| 998533 | General cleaning services | 18% with ITC | 18% with ITC | General cleaning services (offices, buildings, premises) are repeatedly described as attracting 18% GST under the cleaning-services SAC group. The 5% / nil sports-event clauses are not treated as standard rates. |
| 998534 | Specialized cleaning services for reservoirs and tanks | 18% with ITC | 18% with ITC | Specialised tank / reservoir cleaning appears alongside other 99853 codes in classification annexures and rate tools, all at 18% GST in normal cases. |
| 998535 | Sterilization of objects or premises (operating rooms) | 18% with ITC | 18% with ITC | Sterilisation services for objects or medical premises are treated as cleaning / support services under 99853 and are generally taxed at 18% GST, with ITC allowed for eligible health-care businesses using them for taxable activities. |
| 998536 | Furnace and chimney cleaning services | 18% with ITC | 18% with ITC | Industrial chimney and furnace cleaning is explicitly listed in the 99853 cleaning group, and rate references confirm an 18% slab for such services in ordinary commercial scenarios. |
| 998537 | Exterior cleaning of buildings of all types | 18% with ITC | 18% with ITC | Exterior facade / building-washing services are also under 99853 and uniformly described as 18% GST services. Any concessional 5% or nil line again applies only when the work is directly tied to the specified FIFA event without ITC. |
| 998538 | Cleaning of transportation equipment | 18% with ITC | 18% with ITC | Cleaning of vehicles, rolling stock and other transport equipment under the 99853 cleaning group is typically taxed at 18%. Concessional 5% or nil rates exist only for narrowly defined sporting event contracts without ITC, not for regular commercial cleaning. |
| 998539 | Other cleaning services n.e.c. | 18% with ITC | 18% with ITC | Residual cleaning services under 998539 also sit in the same support services group. Notifications offer 5% or nil where the work is directly linked to specified sports events and ITC is blocked, but the standard business rate remains 18%. |
| 998540 | Packaging services of goods for others | 18% with ITC | 18% with ITC | Packaging for third parties has a dual entry in rate tables: 5% without ITC or nil for certain certified event contracts, and 18% for usual supplies. For SAC wise pages, the practical typical rate is 18% with ITC. |
| 998541 | Parcel packing and gift wrapping | 18% with ITC | 18% with ITC | Gift wrapping and parcel packing services are in the same 99854 group with a similar 5% / nil concessional entry tied to sports events and blocked ITC. Normal commercial activity continues at 18%. |
| 998542 | Coin and currency packing services | 18% with ITC | 18% with ITC | Currency and coin packing services are also listed with 5% / 18% / nil in rate tables, but the lower and nil slabs apply only under narrow conditions. The operative rate for day to day services is 18% with ITC. |
| 998549 | Other packaging services n.e.c. | 18% with ITC | 18% with ITC | Other packaging services follow the same pattern: concessional options where specifically certified, but a standard 18% rate for typical work under heading 9985. |
| 998551 | Reservation services for transportation | 18% with ITC | 18% with ITC | Reservation or booking services for transport are treated as support services to travel under 99855. Rate matrices show 5% / nil only for special certified contracts; for regular agent fees and service charges, 18% is applied. |
| 998552 | Reservation services for accommodation, cruises and package tours | 5% without ITC or 18% with ITC | 5% without ITC or 18% with ITC | Tour package entries under this code allow a concessional 5% on gross tour value without ITC, subject to conditions, while the same SAC is also used for booking commissions etc. that are taxed at 18% with ITC. Both options continue under the new slab structure, so sheet should reflect both rates. |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls | 18% with ITC | 18% with ITC | Booking services for convention centres and exhibition halls appear with 5% / nil only in very restricted sporting event entries. Standard reservation and facilitation work is charged at 18% GST. |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | 18% with ITC | 18% with ITC | Reservation of event and cinema tickets is generally taxed at 18% as a support service; concessional rates remain tied to specific listed events with no ITC and are not the norm. |
| 998555 | Tour operator services | 5% without ITC | 5% without ITC | There is a dedicated entry for tour operator services taxing the gross tour value at 5% where the provider fulfils the definition of a tour operator and does not claim ITC except on same line input services. Separate standalone service charges that do not qualify can be taxed at 18% under other lines, but typical full tour operation uses 5% without ITC. |
| 998556 | Tourist guide services | 18% with ITC | 18% with ITC | Guiding services by individuals or firms under this SAC are commonly treated as taxable at 18%. Concessional 5% or nil entries are confined to the narrow event based conditions and do not change the default rate. |
| 998557 | Tourism promotion and visitor information services | 18% with ITC | 18% with ITC | Tourism promotion and visitor information under 998557 are standard support services charged at 18%, with event based concessional entries available only where specifically certified and without ITC. |
| 998559 | Other travel arrangement and related services n.e.c | 18% with ITC | 18% with ITC | This residual travel arrangement code covers other facilitation services and is shown at 18% in travel sector rate explanations; 5% / nil slabs are conditional and not applied to normal commercial supplies. |
| 998591 | Credit reporting & rating services | 18% with ITC | 18% with ITC | Credit bureau and rating services are grouped under 99859 support services with a standard 18% rate. Rate tables mention 5% / nil only for specialized sports event contracts, so those are not treated as typical for this code. |
| 998592 | Collection agency services | 18% with ITC | 18% with ITC | Debt collection and recovery agency services are classified here and attract 18% GST in practice, with only the narrow sports event line offering concessional treatment without ITC. |
| 998593 | Telephone-based support services | 18% with ITC | 18% with ITC | Call centre and similar telephone support services are 18% services under 99859. Multi slab tables show 5% / nil only where tied to specific events, not for ordinary BPO or support contracts. |
| 998594 | Combined office administrative services | 18% with ITC | 18% with ITC | Combined office admin services such as general back office outsourcing are in 99859 and charged at 18% with ITC for business recipients. No structural rate change under GST 2.0. |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc | 18% with ITC | 18% with ITC | Specialized office support like document preparation, mailing and duplicating is also listed at 18% GST; concessional rates are limited to very specific contractual conditions, not the default. |
| 998596 | Events, Exhibitions, Conventions and trade shows organisation and assistance services | 18% with ITC | 18% with ITC | Organisation and assistance for events and exhibitions is confirmed at 18% GST in classification plus interpretative material and recent case law. The 5% / nil lines in tables are tied to special sporting events only. |
| 998597 | Landscape care and maintenance services | 18% with ITC | 18% with ITC | Landscape maintenance is treated as a support service under heading 9985, and SAC wise tools consistently show an 18% rate for regular contracts. Concessional entries for certain events do not override this general position. |
| 998598 | Other information services n.e.c. | 18% with ITC | 18% with ITC | This residual information services code is shown at 18% in multiple rate tools. The 5% / nil options in detailed tables are event linked with no ITC and are not used for normal information services. |
| 998599 | Other support services n.e.c. | 18% with ITC | 18% with ITC | Other uncategorised business support services in this group follow the default 18% rate. Any lower slab references remain tied to specified events and conditions and are not the general position. |
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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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Frequently Asked Questions
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Which services are covered under SAC 9985 for manpower supply?
SAC 9985 covers support services like manpower supply, housekeeping staff, office assistants, loaders, drivers on hire, and similar human resource supply where staff remain on the agency’s rolls but work under the client’s supervision.
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Does SAC 9985 also include security guard and investigation services?
Yes. Security guards, bouncers, private security agencies, detective services and investigation agencies are normally classified under SAC 9985 and are usually taxed at 18% GST, unless a specific exemption applies for a government or special project.
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What is the GST rate for event management and exhibition services under SAC 9985?
Event management, exhibition organising and similar promotional support services are generally covered under 9985 and taxed at 18% GST on the total service value, including planning, coordination, space management and other event-related services.
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Can businesses claim ITC on manpower or housekeeping services under SAC 9985?
Yes, ITC is allowed when these services are used for business purposes and the output is taxable. ITC may be blocked if used for personal consumption or for making exempt supplies. Keep proper invoices and pay your supplier through banking channels.
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Are cleaning or disinfection services under SAC 9985 exempt from GST?
Routine cleaning, housekeeping and disinfection services are generally taxable at 18%. Some cleaning for government, local authorities or specific public facilities may get exemptions, but only where the notification clearly provides it.
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Is packaging under SAC 9985 treated as a service or manufacturing?
Pure packaging, labelling or re-packing someone else’s goods without changing their nature is a service, usually under SAC 9985 and taxed at 18%. If you pack and supply your own goods as a finished product, it is treated as a supply of goods.