In GST law, contract staffing is treated as manpower supply and HR support. The taxable value usually includes service charges for each deployed employee, mark up on salaries, administrative fees and any reimbursable costs that form part of the consideration.
Even before the September 2025 changes, such manpower outsourcing services were largely taxed at the standard rate. After the revision to the GST slab structure, contract staffing services under this code continue to be covered by the 18% slab in most situations where they are taxable.
The table below shows the latest standard GST rate for this SAC code as applied in typical business contracts.