SAC Code 998514 -- – Temporary staffing services (GST Rate 18%)

SAC Code 998514

Temporary staffing services

SAC998514

Temporary staffing services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9985
Subheading: 998514
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Temporary staffing services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998511
Executive/retained personnel search services
18%
998512
Permanent placement services, other than executive search services
18%
998513
Contract staffing services
18%
998515
Long-term staffing (pay rolling) services
18%
998516
Temporary staffing-to-permanent placement services
18%

Frequently asked questions

What is SAC Code 998514?
SAC Code 998514 is the official Service Accounting code for Temporary staffing services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998514?
SAC Code 998514 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998514 belong to?
SAC Code 998514 falls under Chapter 99 -- Services of the GST tariff.
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