GST on manpower supply and labour charges, 26 October 2026: 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — Other support services not covered by items (i) and (ii) above have GST at 18%. (1/2018-CT(R), entry 23(iii), from 25 January 2018)
No GST (exemptions in force)
No exemption entry specific to this service is in force today.
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 24 January 2018
- 18% — Other support services not covered by item (i) above have GST at 18%. (11/2017-CT(R), entry 23(ii), from 1 July 2017)
25 January 2018 – in force
- 18% — Other support services not covered by items (i) and (ii) above have GST at 18%. (1/2018-CT(R), entry 23(iii), from 25 January 2018)
SAC codes under 99851
998511Executive or retained personnel search services998512Permanent placement services, other than executive search services998513Contract staffing services998514Temporary staffing services998515Long-term staffing (pay rolling) services998516Temporary staffing-to-permanent placement services998517Co-employment staffing services998519Other employment and labour supply services nowhere else classified
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | 24 January 2018 | 18% | Other support services not covered by item (i) above have GST at 18%. | 11/2017-CT(R), entry 23(ii) |
| 25 January 2018 | in force | 18% | Other support services not covered by items (i) and (ii) above have GST at 18%. | 1/2018-CT(R), entry 23(iii) |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Event management, pandal and shamiana
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
