SAC Code 998597 -- – Landscape care and maintenance services (GST Rate 18%)

SAC Code 998597

Landscape care and maintenance services

SAC998597

Landscape care and maintenance services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9985
Subheading: 998597
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 Landscape care and maintenance 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

998591
Credit reporting & rating services
18%
998592
Collection agency services
18%
998593
Telephone-based support services
18%
998594
Combined office administrative services
18%
998595
Specialized office support services such as duplicating services, mail
18%

Frequently asked questions

What is SAC Code 998597?
SAC Code 998597 is the official Service Accounting code for Landscape care and maintenance services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998597?
SAC Code 998597 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 998597 belong to?
SAC Code 998597 falls under Chapter 99 -- Services of the GST tariff.
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