9997 SAC Code: Other Services

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.

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.

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.

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.

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.

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.

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.