SAC code for manpower supply.
Manpower supply services are under SAC 9985. Contract staffing, where you supply staff who work under the client's direction, is 998513. Long-term pay-rolling of staff is 998515. Security guards are 998525. Other labour supply not covered elsewhere is 998519.
Which code applies
| if it is… | code | gst |
|---|---|---|
| Contract staffingContract staffing services | 998513 | 18% |
| Long-term staffing / pay-rollingLong-term staffing (pay rolling) services | 998515 | 18% |
| Security guardsGuard services | 998525 | 18% |
| Other labour supplyOther employment and labour supply services nowhere else classified | 998519 | 5% or 18% |
rates are the current ones for each code; open a code for the notification entry and conditions
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compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing