9997 SAC Code: Other Services
Categorisation of SAC Code 9997
SAC Code 9997 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| No specific services found for this SAC code. | ||||
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.
Frequently Asked Questions
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What services fall under SAC Code 9997?
SAC 9997 is a residual heading for other services not covered elsewhere. It includes washing and dry cleaning, beauty and wellness services, certain funeral services, and miscellaneous services like agreeing to do or not to do an act, and other services not specifically classified.
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What is the GST rate for SAC Code 9997?
Most services under 9997 are taxed at 18 %. Some beauty and wellness services can be taxed at a lower effective rate when the provider does not claim ITC, as per specific notifications. The exact rate depends on the detailed entry and conditions.
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What is the description of SAC Code 9997 under GST?
The general description is “Other services”. Within this heading, different groups cover washing and cleaning services, beauty and physical well being services, cemetery and cremation services and other miscellaneous services including services nowhere else classified.
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What is the 6 digit or 8 digit breakdown for SAC Code 9997?
Six digit codes under 9997 divide services into groups like laundry and dry cleaning, hairdressing, cosmetic treatments, health club services, funeral services and other miscellaneous services. Some systems also show 8 digit codes for even finer sub divisions, but 4 and 6 digits are most used.
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Is SAC Code 9997 used when a service does not match any other SAC category?
Yes. 9997 is often used as a last option when your service clearly falls within GST but does not fit any specific heading. However, you should carefully check all other headings first to ensure a closer match does not exist before using 9997.
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Do businesses need to mention SAC Code 9997 on invoices?
Yes. If your service is classified under 9997, you should mention that code on invoices, together with a clear description and the correct GST rate. This helps customers understand the nature of the service and supports proper reporting in GST returns.
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Is TDS applicable for services billed under SAC Code 9997?
TDS can apply depending on the type of service and the Income Tax section. For example, beauty and wellness services may fall under section 194J or 194C. The SAC code 9997 itself does not decide TDS. You must look at the contract and Income Tax rules.