ServiceSAC 9988
Services by way of any — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | 9988 |
| Category | Manufacturing Services |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), services by way of any classified under SAC 9988 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.