Polygraph Test Services Under SAC Code 998527
Polygraph services under SAC code 998527 relate to lie detector tests used in sensitive hiring, internal investigations and high risk security checks. A trained examiner conducts the test, records responses and prepares a clear report for the client. Businesses, government bodies and law firms use these services when they need an additional tool to judge honesty in sensitive situations. These assignments are normally booked case by case and invoiced with GST as per the applicable security services rate.
Polygraph Test Services GST Rate for SAC Code 998527
Polygraph testing services are part of investigation and security services and are used mainly in high sensitivity matters. Under GST they follow the standard 18% rate, with input tax credit generally available to registered business clients.
The September 2025 GST restructuring kept such professional security services in the 18% slab. There was no movement to the lower 5% or higher 40% buckets, so most polygraph engagements continue to be billed with 18% GST on the agreed fee.
The table below shows the latest standard GST rate applicable to SAC code 998527.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
While billing for lie detector examinations, the examiner or agency should use this SAC, show the service value separately and apply 18% GST. Clients who use the report in the course of taxable business may be able to claim full input tax credit, subject to general rules.
Explore Other SAC Codes Under 9985
Polygraph services form one slice of the 99852 investigation and security group, which brings together many different security support activities under one heading.
Below is a list of related six-digit SAC codes under 99852.
If the main work is field investigation, guard deployment, armoured transportation or security consulting, one of the other SAC codes from this group will be more accurate. Matching the service description closely with the SAC label reduces confusion when officers review invoices and returns.
Conclusion
Polygraph testing is a niche service used only in sensitive cases but its GST treatment is simple. It is taxed at 18% with normal credit, the same as most investigation and security support services. Service providers and users should keep clear engagement letters, invoices and reports so that the tax trail for each assignment stays easy to follow.
Important Disclaimer
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.