9997 Other services
Heading 9997 of the SAC classification covers other services. The schedule writes 2 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes18
- Schedule entries2
Personal services that do not sit anywhere else: laundry, dry cleaning and dyeing, salons, spas and fitness centres, funerals and cremation, and the residual entries for agreeing to do, refrain from or tolerate an act.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9997
The rate schedule is written against the heading, so these entries govern every service code under 9997. 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) | Beauty and physical well-being services, including hairdressing, barbers, cosmetic treatment, manicuring, pedicuring, health clubs, fitness centres, salons, spas and yoga. Reduced from 18% to 5% without input tax credit with effect from 22 September 2025. | 5% | 2.5% + 2.5% | No input tax credit |
| (ii) Residual | Other services, including washing, cleaning and dyeing services, funeral and cremation services and miscellaneous services not classified elsewhere. | 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 9997
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 way of funeral, burial, crematorium or mortuary, including transportation of the deceased. Notification 12/2017-CT(R), entry 82
- Services by a person by way of conduct of any religious ceremony. Notification 12/2017-CT(R), entry 13
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.
18 service codes under 9997
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.
9997 1Washing, cleaning and dyeing services6
9997 2Beauty and physical well-being services4
9997 3Funeral, cremation and undertaking services2
9997 9Other miscellaneous services6
Where SAC 9997 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
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The invoicing and return rules that decide how this code is actually used.
SAC 9997 questions
What does SAC heading 9997 cover?
Heading 9997 of the SAC classification covers other services. The schedule writes 2 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 9997?
It depends on which entry of the schedule matches the supply. Heading 9997 carries 2 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 9997 exempt from GST?
Yes. 2 exempt entries touch this heading, including services by way of funeral, burial, crematorium or mortuary, including transportation of the deceased. 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 9997?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9997 do I report?
Report all 4 digits of 9997 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 
