Services taxed at 18%
The standard rate, and the single largest band in the schedule. Almost every heading ends with a residual entry reading "services other than the above", and that entry is 18%. Any service the schedule does not specifically name is taxed here.
45 entries of the GST rate schedule for services are taxed at 18%, spread across 31 headings of Chapter 99. 469 service codes normally fall at this rate.
- Schedule entries45
- Headings31
- Service codes469
Not sure your service belongs at this rate?An IncorpX GST advisor will check it, freeWhat the schedule taxes at 18%
Every entry at this rate, grouped by the heading it is written under. The credit condition sits with each entry, because at a concessional rate it usually decides whether the rate is worth taking.
Construction of a commercial apartment in an REP that is not an RREP, and construction services not covered by the entries above.
Credit availableA composite supply of works contract supplied to a Government entity where earthwork makes up more than 75 per cent of the value of the works contract.
Credit available The concessional rate that applied to this entry was withdrawn with effect from 22 September 2025.A composite supply of works contract carried out for offshore works relating to exploration or production of petroleum crude or natural gas.
Credit available The concessional rate that applied to this entry was withdrawn with effect from 22 September 2025.Works contract supplied by a sub-contractor to a main contractor who supplies the service described in item (vii).
Credit availableConstruction services other than those covered above.
Credit availableServices in wholesale trade, including the services of commission agents, commodity brokers, auctioneers and wholesale trade agents.
Credit available The heading covers the service of arranging or facilitating a wholesale sale on a fee or commission basis. The sale of the goods themselves is a supply of goods, classified under an HSN code.Services in retail trade, other than the sale or purchase of the goods themselves.
Credit available The sale of goods through a retail outlet is a supply of goods and takes the HSN code and rate of those goods.Accommodation, food and beverage services other than the above, including hotel accommodation above Rs. 7,500 per unit per day and restaurant service supplied at specified premises.
Credit availableTransport of passengers by air in a class other than economy.
Credit availablePassenger transport services other than the above.
Credit availableServices supplied by a Goods Transport Agency that has opted to pay tax under the forward charge with full input tax credit.
Credit available The option is exercised for a financial year in the prescribed declaration and applies to all the GTA's supplies for that year.Multimodal transportation of goods where one leg of the journey is by air.
Credit availableGoods transport services other than the above.
Credit availableRental services of transport vehicles with operators, other than the above.
Credit availableSupporting services in transport, including cargo handling, customs clearing, storage and warehousing, and the operation of ports, airports, highways and parking facilities.
Credit available This heading does not cover the services of a Goods Transport Agency, whose rate is fixed under heading 9965 even though GTA services carry the codes 996791 and 996792.Postal and courier services, including local delivery services and delivery services supplied through an electronic commerce operator.
Credit available Local delivery services supplied by or through an electronic commerce operator lost their exemption with effect from 22 September 2025.Electricity, gas, water and other distribution services.
Credit availableFinancial and related services other than the above.
Credit availableReal estate services other than the above, including renting or leasing of commercial property and services on a fee or commission basis.
Credit availableTemporary or permanent transfer, or permitting the use or enjoyment, of intellectual property rights in respect of information technology software.
Credit availableLeasing or rental services without an operator, other than the above.
Credit availableLegal and accounting services.
Credit available Where legal services are supplied by an advocate or a firm of advocates to a business entity, the recipient pays the tax under reverse charge, so the advocate does not charge GST on the invoice.Other professional, technical and business services, including management consulting, information technology services, architecture, engineering, advertising other than print media, market research and photography.
Credit availableTelecommunications, broadcasting and information supply services other than the above.
Credit availableSupport services other than the above, including manpower supply, security, cleaning, packaging and office administrative services.
Credit availableSupport services to exploration, mining or drilling of petroleum crude or natural gas.
Credit availableSupport services to mining, and to electricity, gas and water distribution, other than the above.
Credit availableMaintenance, repair and installation services other than construction, and other than the above.
Credit availableJob work in relation to the manufacture of alcoholic liquor for human consumption.
Credit availableJob work services not covered by items (i) to (iii).
Credit availableAny treatment or process carried out on goods belonging to another person, other than items (v) and (vi).
Credit availableOther manufacturing services, publishing, printing and reproduction services, and materials recovery services.
Credit availablePublic administration and other services provided to the community as a whole, and compulsory social security services.
Credit availableEducation services.
Credit available Services supplied by an educational institution to its own students, faculty and staff are exempt, so this rate mainly reaches commercial coaching, training and other education services outside that exemption.Human health and social care services other than the above.
Credit availableSewage and waste collection, treatment and disposal and other environmental protection services, other than the above.
Credit availableServices of membership organisations.
Credit availableServices by way of admission to a circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.
Credit available Admission where the ticket price is up to Rs. 500 per person is exempt.Services by way of admission to the exhibition of cinematograph films where the price of admission is above one hundred rupees.
Credit availableServices by way of admission to theme parks, water parks, and any other place having joy rides, merry-go-rounds, go-carting or ballet.
Credit availableRecreational, cultural and sporting services other than the above.
Credit availableOther services, including washing, cleaning and dyeing services, funeral and cremation services and miscellaneous services not classified elsewhere.
Credit availableServices provided by extraterritorial organisations and bodies.
Credit availableRates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
469 SAC codes normally taxed at 18%
Codes whose usual treatment is this rate, showing the first 200. A supply under any of them can still fall under a different entry, so open the code to read the full set.
Search the full directory from the SAC codes hub to reach the rest.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Guides and resources
How the rate you land on plays out in your invoices and returns.
18% GST questions
Which services are taxed at 18% under GST?
45 entries of the GST rate schedule for services are taxed at 18%, spread across 31 headings of Chapter 99. 469 service codes normally fall at this rate. Professional services, IT and software, consulting, advertising outside print media, telecom, staffing, security, cleaning, commercial rent, banking fees and most business support work all sit at 18% with normal input tax credit.
Do I get input tax credit at 18%?
Yes, on the normal conditions of Section 16 of the CGST Act, unless a particular entry says otherwise. The credit condition attached to each entry is shown against it on this page.
How is 18% split between CGST and SGST?
For a supply within one state the rate splits equally: 9% CGST and 9% SGST or UTGST. For a supply between states the whole 18% is charged as IGST instead.
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025. For services it withdrew 12% and 28% in most places, created a 40% demerit rate, moved several concessional entries such as works contracts for government bodies up to 18%, and cut beauty and physical well-being services and effluent and bio-medical waste treatment down to 5%. Always verify the current position on the CBIC portal before invoicing.
Not sure this is the right rate for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
