ServiceSAC Not stated
Other professional, technical and business services other than (i) above and serial number 38 below — GST rate 18%
18%GST
Condition: Effective 22-09-2025; item (ii) description substituted; rate not restated in this amendment (unchanged from Ntfn 11/2017-CT(R)) [rate not stated in source amendment; defaulted to residual 18% — VERIFY]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | Not stated |
| Category | Professional |
| Source notification | 15/2025 |
As per Notification 15/2025, other professional, technical and business services other than (i) above and serial number 38 below classified under SAC Not stated 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; item (ii) description substituted; rate not restated in this amendment (unchanged from Ntfn 11/2017-CT(R)) [rate not stated in source amendment; defaulted to residual 18% — VERIFY].