5%GST
ServiceSAC 9985
Tour operator services
Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9985 page →CBIC · Notification 9/2025 & 10/2025-CT(R)
GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India
Search any product or service, HSN or SAC code and see its current GST rate under the reformed GST 2.0 slabs effective 22 September 2025. Every matching entry is shown, because the same item can carry a different rate depending on packaging, value, condition or end use.
Popular:
11 matching entries
18%GST
ServiceSAC 9985RCM — reverse charge
Security / manpower supply services
Condition: Reverse charge for some
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9985 page →18%GST
ServiceSAC 9985
Support services other
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9985 page →0%GST
ServiceSAC Heading 9967 or Heading 9985
Services by way of loading, unloading, packing, storage or warehousing of rice.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9967 or Heading 9985 page →0%GST
ServiceSAC Heading 9967 or Heading 9985
Services by way of warehousing of minor forest produce.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9967 or Heading 9985 page →0%GST
ServiceSAC Heading 9967 or Heading 9985
Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9967 or Heading 9985 page →0%GST
ServiceSAC Heading 9971 or Heading 9985
Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9971 or Heading 9985 page →0%GST
ServiceSAC Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9985 page →0%GST
ServiceSAC Heading 9985
Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India. Explanation.- "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Condition: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less; in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9985 page →0%GST
ServiceSAC Heading 9985
Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9985 page →0%GST
ServiceSAC Heading 9983 or Heading 9985 or Heading 9992
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9983 or Heading 9985 or Heading 9992 page →GST Calculator
Add GST to a base price, or extract GST from a GST-inclusive price.
Total (incl. GST)
₹1,180
| Base price (excl. GST) | ₹1,000 |
| GST @ 18% | ₹180 |
| CGST @ 9% | ₹90 |
| SGST @ 9% | ₹90 |
Browse GST rates by HSN chapter
HSN codes are grouped into 98 chapters. Tap a group to search that range instantly.
GST slabs in India (2026)
0%
Nil rated — fresh produce, unbranded staples, most life-saving drugs, education and health essentials.
0.25%
Rough diamonds and certain precious stones.
1.5%
Cut and polished diamonds.
3%
Gold, silver, platinum and articles of jewellery.
5%
Merit rate — packaged food, footwear, textiles, medicines, most household goods.
18%
Standard rate — electronics, machinery, most manufactured goods and appliances.
28%
Legacy rate retained on a small set of notified goods.
40%
Demerit rate — tobacco, pan masala, aerated drinks and luxury vehicles.