GST on security services (security guards), 26 October 2026: 18%. In some cases the receiver pays the GST under reverse charge (see who pays). 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)
Reverse-charge entries in force on 26 October 2026 (Notification 13/2017-Central Tax (Rate) and its amendments): the receiver pays the GST instead of the supplier.
- If a non-company supplies security guards to a GST-registered business, the business pays the GST, not the supplier (conditions apply). (29/2018-CT(R), entry 14, from 1 January 2019)
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 99852
998521Investigation services998522Security consulting services998523Security systems services998524Armoured car services998525Guard services998526Training of guard dogs998527Polygraph services998528Fingerprinting services998529Other security 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) |
Reverse-charge history
| From | To | What it covers | Notification |
|---|---|---|---|
| 1 January 2019 | in force | If a non-company supplies security guards to a GST-registered business, the business pays the GST, not the supplier (conditions apply). | 29/2018-CT(R), entry 14 |
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)
- Manpower supply and labour charges
- 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.
