SAC 998514 is the services accounting code for temporary staffing services, under heading 9985 (support services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998514 at a glance
| SAC (6 digits) | 998514 |
|---|---|
| Group (5 digits) | 99851 |
| Heading (4 digits) | 9985: Support services |
| Section | 8: Business and production services |
| Description | Temporary staffing services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other support services: 18% under 11/2017-CT(R), S. No. 23, item (iii).
Rate entry for SAC 998514
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 23, item (iii) | Other support services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998514
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 998514 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9985) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998514) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9985
- SAC 998511: Executive or retained personnel search services (18%)
- SAC 998512: Permanent placement services, other than executive search services (18%)
- SAC 998513: Contract staffing services (18%)
- SAC 998515: Long-term staffing (pay rolling) services (18%)
- SAC 998516: Temporary staffing-to-permanent placement services (18%)
- SAC 998517: Co-employment staffing services (18%)
- SAC 998519: Other employment and labour supply services nowhere else classified (18%)
- SAC 998521: Investigation services (18%)
- SAC 998522: Security consulting services (18%)
- SAC 998523: Security systems services (18%)
- SAC 998524: Armoured car services (18%)
- SAC 998525: Guard services (18%)
- SAC 998526: Training of guard dogs (18%)
- SAC 998527: Polygraph services (18%)
- SAC 998528: Fingerprinting services (18%)
- SAC 998529: Other security services nowhere else classified (18%)
- SAC 998531: Disinfecting and exterminating services (18%)
- SAC 998532: Window cleaning services (18%)
- SAC 998533: General cleaning services (18%)
- SAC 998534: Specialised cleaning services for reservoirs and tanks (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.