SAC 998552 is the services accounting code for reservation services for accommodation, cruises and package tours, 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 998552 at a glance
| SAC (6 digits) | 998552 |
|---|---|
| Group (5 digits) | 99855 |
| Heading (4 digits) | 9985: Support services |
| Section | 8: Business and production services |
| Description | Reservation services for accommodation, cruises and package tours |
| 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 998552
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 998552
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 998552 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 (998552) 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 998551: Reservation services for transportation (18%)
- SAC 998553: Reservation services for convention centres, congress centres and exhibition halls (18%)
- SAC 998554: Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services (18%)
- SAC 998555: Tour operator services (5%)
- SAC 998556: Tourist guide services (18%)
- SAC 998557: Tourism promotion and visitor information services (18%)
- SAC 998559: Other travel arrangement and related services nowhere else classified (18%)
- 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 998514: Temporary 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%)
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.