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.