SAC Code
999126
Description
Police and fire protection services
New Rate
Old Rate
Notes
Exempt when police or fire services are provided by Government to the public, and fire services by a municipality are outside GST altogether. Deployment of police or fire staff for a business, for example at a private event, is taxed at 18% paid by the business under reverse charge unless the small-business or Rs 5,000 limits apply. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 8; Notification 14/2017-Central Tax (Rate).