SAC code 9997 — Other services
SAC · sac5%Other services
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 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
miscellaneous servicesunclassified services
more specific 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
- 999791Services involving commercial use or exploitation of any event
- 999792Agreeing to do an act
- 999793Agreeing to refrain from doing an act
- 999794Agreeing to tolerate an act
- 999795Conduct of religious ceremonies or rituals by persons
- 999799Other services nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing