Tourist Guide Services Under SAC Code 998556
Tourist guide services under SAC code 998556 cover personalised guiding support given to travellers while visiting tourist places, monuments, cities or nature spots. Individual guides, guide agencies and tour operators use this code when they charge for explaining local history, culture, routes and attractions to tourists. Correct use of SAC 998556 helps keep GST on guide fees, day charges and bundled sightseeing services clear and compliant.
Tourist Guide Services GST Rate for SAC Code 998556
Tourist guide services form part of the Travel arrangement, tour operator and related services group under heading 9985. Under GST, they are generally treated as regular taxable services supplied either directly to tourists or through tour operators. The usual GST rate applicable to these services has been 18%, with certain exemptions or concessional treatments only where very specific conditions and thresholds are met.
Following the GST rate revision from 22 September 2025, tourist guide services remain within the standard 18% bracket in most commercial situations. Any claim for a lower effective rate should be tested carefully against the exact wording of the relevant notification and conditions like nature of recipient, place of supply and type of tour being conducted.
The table below highlights the latest GST rate notified for SAC code 998556.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998556 | Tourist guide services | 18% with ITC | 18% with ITC | Guiding services by individuals or firms under this SAC are commonly treated as taxable at 18%. Concessional 5% or nil entries are confined to the narrow event based conditions and do not change the default rate. |
When issuing invoices, guides and agencies should charge GST on the taxable value of professional tourist guiding and sightseeing support and reflect the tax separately. Keeping SAC 998556 mentioned on all bills and outward supply records helps tour operators and corporate clients match the service correctly in their books and claim eligible input tax credit where applicable.
Explore Other SAC Codes Under 9985
SAC 998556 sits among other travel related SAC Codes under heading 9985 that deal with tour operations, reservations and tourism promotion. Each code targets a particular function in the travel value chain, from marketing and information support to booking and on ground execution.
Below is a list of related six-digit SAC codes under 9985.
In day to day work, tourist guide services should be classified specifically under SAC 998556 and not clubbed with generic consultancy or manpower supply codes. Using distinct SAC codes for guiding, operating tours and arranging reservations makes GST records cleaner and gives better clarity on income segments.
Conclusion
SAC 998556 helps clearly identify tourist guide services in the GST framework. Correct classification under this code and use of the standard 18% rate after the September 2025 changes keeps invoices and GST returns aligned with law. Guides and operators who follow this practice find it easier to respond to departmental queries and to support input tax credit claims for their clients.
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.