← HSN and SAC codes for common items · Search any code on the HSN code finder.
Manpower supply (Labour supply) is classified under SAC heading 9985. Main codes: 998511, 998512, 998513, 998514, 998515, 998516. GST on Manpower supply (Labour supply) as on 26 October 2026: 18%. All entries under the heading: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Manpower supply (Labour supply)?
GST on Manpower supply (Labour supply) as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9985 | If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. | 1/2018-CT(R), entry 23(ii) |
| 5% | 5% | 9985 | If a tour operator's bill shows one total price including accommodation and transport, and they take no input tax credit (except on other tour operators' services), GST is 5%. | 1/2018-CT(R), entry 23(i) |
| 18% | 18% | 9985 | Other support services not covered by items (i) and (ii) above have GST at 18%. | 1/2018-CT(R), entry 23(iii) |
| Nil | Nil | 9985 | No GST on an organiser's services to anyone for a business exhibition held outside India. | 12/2017-CT(R), entry 52 |
| Nil | Nil | 9985 | No GST on warehousing of minor forest produce. | 14/2018-CT(R), entry 24A |
| Nil | Nil | 9985 | Business correspondents or facilitators serving a bank's rural branch accounts or an insurance company in rural areas, and their intermediaries, pay no GST on that service. | 12/2017-CT(R), entry 39 |
| Nil | Nil | 9985 | No GST on loading, unloading, packing, storing or warehousing rice. | 12/2017-CT(R), entry 24 |
| Nil | Nil | 9985 | No GST on storing or warehousing cereals, pulses, fruits and vegetables. | 4/2022-CT(R), entry 24B |
| Nil | Nil | 9985 | No GST on the part of a tour sold to a foreign tourist that takes place outside India, worked out by days abroad, capped at 50% of the tour price. | 4/2022-CT(R), entry 52A |
| Nil | Nil | 9985 | Assessments under the Skill Development Initiative Scheme by assessing bodies empanelled by the Directorate General of Training have no GST. | 12/2017-CT(R), entry 70 |
| Nil | Nil | 9985 | There is no GST on sponsoring sports events run by national sports federations, where teams represent a district, state, zone or country. The same applies to events by university, school, deaf, Paralympic or Special Olympics bodies, national games and the Panchayat Yuva Kreeda scheme. | 12/2017-CT(R), entry 53 |
The GST rate on Manpower supply (Labour supply) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Manpower supply (Labour supply) — today's rate, who pays (reverse charge) and every change since July 2017.
9985 Support services
| Code | Description (as in the tariff) |
|---|---|
998511 | Executive or retained personnel search services |
998512 | Permanent placement services, other than executive search services |
998513 | Contract staffing services |
998514 | Temporary staffing services |
998515 | Long-term staffing (pay rolling) services |
998516 | Temporary staffing-to-permanent placement services |
998517 | Co-employment staffing services |
998519 | Other employment and labour supply services nowhere else classified |
See all 48 codes on the SAC 9985 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Security services
9985 - Cleaning services
9985 - Event management
9985 - Cab and taxi services
9964 - Advertising and digital marketing
9983 - Engineering services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
