SAC code 999793 — Agreeing to refrain from doing an act
SAC · sac5%Agreeing to refrain from doing an act
This SAC code covers services where one party agrees or undertakes to refrain from performing a specific act or activity. This includes covenant agreements, non-compete undertakings, restraint agreements, and similar contractual commitments not to do something.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 35: 35 Heading (i) Beauty and physical well-being services falling 2.5 Provided that 9997 under Group 99972. credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to [alternative rate option — see conditions in notification] |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 9997 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
forbearance agreementabstention agreementcommitment not to performcovenant not to actnegative covenant servicenon-compete agreementnon-solicitation undertakingundertaking to refrain
sibling codes
- 999711Coin-operated laundry services
- 999712Dry-cleaning services (including fur product cleaning services)
- 999713Other textile cleaning services
- 999714Pressing services
- 999715Dyeing and colouring services
- 999719Other washing, cleaning and dyeing services nowhere else classified
- 999721Hairdressing and barbers services
- 999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
- 999723Physical well-being services including health club and fitness centre
- 999729Other beauty treatment services nowhere else classified
- 999731Cemeteries and cremation services
- 999732Undertaking services
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compiled from official sources · not tax advice · verify with your tax advisor before filing