SAC code for security guard services.
Security guard services is classified under SAC code 9985 (Support services). The GST rate is 18% (condition-dependent — see the table below), effective 2018-01-25, per 11/2017-Central Tax (Rate) as amended by 1/2018-Central Tax (Rate).
gst rates for security guard services
| gst | cgst + sgst | condition |
|---|---|---|
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 52): Services by an organiser to any person in respect of a business exhibition held outside India. |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 52A): 52A Heading 9985 Tour operator service, which is Nil Nil |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 53): Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universi |
| 5% | 2.5% + 2.5% | S.No 23 item (i) — No input tax credit (other than tour operator services procured from another tour operator) |
| 5% | 2.5% + 2.5% | S.No 23 item (ii) — No input tax credit |
| 18% | 9% + 9% | S.No 23 item (iii) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
administrative support servicesback office supportcall center servicescustomer carecustomer support servicesbusiness process outsourcingfacility management support
more specific codes under 9985
- 998511Executive or retained personnel search services
- 998512Permanent placement services, other than executive search services
- 998513Contract staffing services
- 998514Temporary staffing services
- 998515Long-term staffing (pay rolling) services
- 998516Temporary staffing-to-permanent placement services
- 998517Co-employment staffing services
- 998519Other employment and labour supply services nowhere else classified
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Full detail — official text, every sub-code and rate history — on the SAC 9985 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing