Tourist Guide 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.

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998556 SAC Code GST Rate

Review old and new GST rates for Tourist Guide under 998556 SAC Code.

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.

SAC Code

998556

Description

Tourist guide services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Practical Classification Guidance

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 above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.