ServiceSAC 9983
Heading 9983 (Other professional, technical and business services) — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | 9983 |
| Category | Professional/Technical |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), heading 9983 (other professional, technical and business services) classified under SAC 9983 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.