Security Services Under SAC Code 998529
Other security services under SAC code 998529 act as a residual bucket for specialised security work that does not fit into specific codes like guard services, polygraph or fingerprinting. Typical examples include event security coordination, VIP escort planning and niche protective services designed around special risks, people or high value assets. Billing is generally based on scope, duration and risk profile, with GST applied on the final service value. These customised arrangements usually need clear contracts.
Security Services GST Rate for SAC Code 998529
Other security services under this SAC act as a catch all for specialised security assignments that are not covered under more specific codes like guard services or polygraph testing. GST law treats these as normal investigation and security services with a standard 18% rate and ITC allowed.
Even after the September 2025 rate reshuffle, these residual security services remain in the 18% bracket. That means most tailored protection, escort or risk management engagements will charge GST at 18% unless a very specific exemption or special notification applies.
Use the summary below to see the latest GST rate notified for SAC code 998529.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
For bespoke security jobs billed under this SAC, invoices should clearly describe the work done and apply GST at 18% on the service value. This makes it easier for clients to justify the expense and for officers to see that the correct rate has been applied for security services.
Explore Other SAC Codes Under 9985
This residual SAC is part of the broader investigation and security group 99852, which contains more detailed entries for investigation, security consulting, guard deployment and related work.
Below are the major related six-digit SAC codes under parent 99852.
If a mandate fits neatly into one of the specific codes, it is better to use that code instead of this residual entry. Reserve this SAC for specialised or mixed security engagements that do not match any other description closely.
Conclusion
Other security services give businesses flexibility to structure custom protection or risk control solutions. From a GST point of view these services remain in the 18% slab with standard credit treatment. Clear contracts, proper SAC selection and accurate invoices will keep these assignments easy to defend during any GST review.
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.