SAC CodeGST 18%

9985

Chapter

99

Services (SAC Codes)

Support services — security, cleaning, staffing

HSN Code

9985

GST Rate

18%

Type

SAC

Common Items / Examples

security serviceshousekeepingfacility managementstaffing

GST Rate Details

The applicable GST rate is 18%, split as:

  • CGST: 9% + SGST: 9% (for intra-state supply)
  • IGST: 18% (for inter-state supply)

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 9985?

HSN code 9985 is the Harmonised System of Nomenclature code for "Support services — security, cleaning, staffing" under Chapter 99 — Services (SAC Codes). This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 9985?

The GST rate on HSN code 9985 (Support services — security, cleaning, staffing) is 18%. CGST is 9% and SGST is 9% for intra-state, or IGST at 18% for inter-state transactions.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. This code 9985 is a SAC code for services.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.