Travel Reservation Services Under SAC Code 998551

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Travel Reservation Services GST Rate for SAC Code 998551

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
998551 Reservation services for transportation 18% with ITC 18% with ITC Reservation or booking services for transport are treated as support services to travel under 99855. Rate matrices show 5% / nil only for special certified contracts; for regular agent fees and service charges, 18% is applied.

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