SAC Code
998526
Description
Training of guard dogs
New Rate
Old Rate
Notes
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.
Training of guard dogs services under SAC code 998526 cover specialised training of dogs used for security, patrolling and protection duties. Trainers work with guard dogs to build obedience, tracking skills, attack control and quick response to commands. These services are often used by security agencies, housing societies, factories and large campuses that depend on well trained dogs as an extra layer of safety. Such projects are usually billed on a course basis, with GST charged at the notified rate.
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Review old and new GST rates for Dog Training under 998526 SAC Code.
Training of guard dogs falls under the wider investigation and security services group. These services are normally taxed at the standard 18% rate with input tax credit allowed, because they support security operations for businesses and institutions.
In the September 2025 GST rate revision, guard dog training continued in the 18% slab. There was no special concessional rate announced for this activity, so most commercial contracts for training security dogs will charge GST at 18% on the taxable value.
The table below summarises the latest GST rate that applies to SAC code 998526.
Training of guard dogs
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.
SAC Code
998526
Description
Training of guard dogs
New Rate
Old Rate
Notes
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.
When raising bills for training of guard dogs, service providers should clearly mention this SAC on the invoice and apply the 18% rate on the service value. Businesses using these services for taxable outward supplies can normally claim input tax credit on the GST charged.
BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.
Use a different SAC from this group whenever the main service is investigation work, security system installation, manned guarding or another clearly defined activity. Choosing the closest matching security SAC helps avoid disputes over GST rate and keeps documentation consistent for both client and vendor.
Training of guard dogs is a specialised support activity that strengthens overall security arrangements for businesses and institutions. Under the current GST structure it is treated as an 18% taxable service with normal input tax credit. By using the right SAC, charging the correct rate and keeping clear records, both trainers and clients can handle compliance smoothly during billing and return filing.