Tourism Promotion Services Under SAC Code 998557
Tourism promotion and visitor information services under SAC code 998557 cover the work of promoting destinations and helping visitors with reliable travel information. State tourism bodies, destination marketing organisations and private agencies use this code when they run campaigns, operate help desks or manage tourist information centres. Using SAC 998557 properly makes sure GST on promotion retainers, campaigns, brochures and visitor support services is handled in a consistent way.
Tourism Promotion Services GST Rate for SAC Code 998557
Services under SAC 998557 fall within the Travel arrangement, tour operator and related services group under heading 9985. From a GST angle, these are standard taxable services provided to government departments, tourism boards or private clients to increase visitor traffic and improve traveller experience. The common GST rate for such services has been 18%, with concessions or exemptions applying only in select government funded or notified schemes.
After the 22 September 2025 GST slab updates, tourism promotion and visitor information services continue to be taxed mainly at 18% for ordinary commercial contracts. Any reduced rate or exemption must be supported by a clear notification reference and contract terms that meet the exact conditions mentioned in the law.
The table below highlights the latest GST rate notified for SAC code 998557.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998557 | Tourism promotion and visitor information services | 18% with ITC | 18% with ITC | Tourism promotion and visitor information under 998557 are standard support services charged at 18%, with event based concessional entries available only where specifically certified and without ITC. |
While raising invoices, agencies should charge GST on the taxable value of tourism promotion campaigns and visitor information support services and disclose the tax separately. Consistent use of SAC 998557 and the correct rate in outward reporting helps both the service provider and the client reconcile their books and input tax credit .
Explore Other SAC Codes Under 9985
SAC 998557 is closely linked with other SAC Code under heading 9985 which cover tour operator services, reservation services and other travel arrangement activities. Together, these codes map the full cycle from destination marketing and information support through to actual booking and operation of tours.
These are the main related six-digit SAC codes under parent 9985.
In practical use, services that focus mainly on promotion and visitor information should be tagged under SAC 998557, while actual booking or operation related work should be classified under their respective reservation or tour operator codes. This separation keeps GST treatment aligned with the real nature of each service line.
Conclusion
SAC 998557 provides a clear GST category for tourism promotion and visitor information services. Applying this code correctly and using the prevailing 18% rate after the September 2025 changes helps tourism boards, agencies and marketing firms keep their GST positions transparent. Reviewing contracts against the latest notifications and taking expert advice for special schemes or government projects further strengthens compliance and reduces risk of future disputes.
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.