ServiceSAC Heading 9983 or Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of - (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. — GST rate 0%
0%GST
Condition: Nil
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | Heading 9983 or Heading 9991 |
| Category | Government |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), services provided by the central government, state government, union territory or local authority by way of - (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. classified under SAC Heading 9983 or Heading 9991 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.