9985 Support services
Heading 9985 of the SAC classification covers support services. The schedule writes 3 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes47
- Schedule entries3
Staffing and labour supply, investigation and security, cleaning, packaging, travel arrangement and tour operation, and a long tail of office and business support work. Security services and tour operators both carry their own special treatment.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9985
The rate schedule is written against the heading, so these entries govern every service code under 9985. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Services by a tour operator, where the consideration charged covers the whole tour package. Credit may be taken only of input services of another tour operator. The supplier may instead charge 18% with full credit. | 5% | 2.5% + 2.5% | Restricted credit |
| (ii) | Housekeeping services such as plumbing and carpentry, supplied through an electronic commerce operator by a person who is not liable to register for GST. The electronic commerce operator is liable to pay the tax on these supplies. | 5% | 2.5% + 2.5% | No input tax credit |
| (iii) Residual | Support services other than the above, including manpower supply, security, cleaning, packaging and office administrative services. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates 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.
Exempt supplies under 9985
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Notification 12/2017-CT(R), entry 54A
- Services by way of house-keeping, security, cleaning or catering supplied to an educational institution providing pre-school education or education up to higher secondary school. Notification 12/2017-CT(R), entry 66
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Reverse charge under 9985
On these supplies the recipient pays the GST. The supplier's invoice carries no tax, which is exactly why the mistake is so easy to make in both directions.
On these supplies the recipient pays the GST, not the supplier. The supplier issues an invoice without charging tax and notes that tax is payable under reverse charge; the recipient pays it in cash and claims credit separately if eligible.
Security services, meaning the supply of security personnel.
- Supplier
- Any person other than a body corporate
- Pays the tax
- A registered person located in the taxable territory, other than one paying tax under the composition scheme
Source: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended. Separately from the entries above, any service bought from a supplier outside India is taxable under reverse charge in the recipient's hands, whatever code it carries. Reverse charge entries are amended often, so confirm the current position before you raise or accept an invoice.
47 service codes under 9985
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9985 1Employment services including personnel search/referral service & labour supply service8
9985 2Investigation and security services9
9985 3Cleaning services9
9985 4Packaging services4
9985 5Travel arrangement, tour operator and related services8
9985 9Other support services9
Where SAC 9985 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- 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.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
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Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9985 questions
What does SAC heading 9985 cover?
Heading 9985 of the SAC classification covers support services. The schedule writes 3 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9985?
It depends on which entry of the schedule matches the supply. Heading 9985 carries 3 entries at rates from 5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9985 exempt from GST?
Yes. 2 exempt entries touch this heading, including services by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9985?
Yes, for one notified category. Where reverse charge applies the supplier issues an invoice without charging GST and the recipient pays the tax directly and claims credit separately if eligible. The exact categories are listed on this page.
How many digits of SAC 9985 do I report?
Report all 4 digits of 9985 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
