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.