Labour Supply Services Under SAC Code 998519

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Labour Supply Services GST Rate for SAC Code 998519

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
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.

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