ServiceSAC Heading 9997
Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified) — GST rate 18%
18%GST
Condition: Effective 22-09-2025; Sl. No. 35 fully substituted. Explanation: supplies covered by item (i) shall attract the central tax prescribed against it (a mandatory rate) and shall not be levied at the rate specified under this item (ii)
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | Heading 9997 |
| Category | Personal Care Services |
| Source notification | 15/2025 |
As per Notification 15/2025, other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified) classified under SAC Heading 9997 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 35 fully substituted. Explanation: supplies covered by item (i) shall attract the central tax prescribed against it (a mandatory rate) and shall not be levied at the rate specified under this item (ii).