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SAC group 9997 covers Other services: 18 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
999711 | Coin-operated laundry services | 18% |
999712 | Dry-cleaning services (including fur product cleaning services) | 18% |
999713 | Other textile cleaning services | 18% |
999714 | Pressing services | 18% |
999715 | Dyeing and colouring services | 18% |
999719 | Other washing, cleaning and dyeing services nowhere else classified | 18% |
999721 | Hairdressing and barbers services | 5% |
999722 | Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services | 5% |
999723 | Physical well-being services including health club and fitness centre | 5% |
999729 | Other beauty treatment services nowhere else classified | 5% |
999731 | Cemeteries and cremation services | 18% |
999732 | Undertaking services | 18% |
999791 | Services involving commercial use or exploitation of any event | 18% |
999792 | Agreeing to do an act | 18% |
999793 | Agreeing to refrain from doing an act | 18% |
999794 | Agreeing to tolerate an act | 18% |
999795 | Conduct of religious ceremonies or rituals by persons | 18% |
999799 | Other services nowhere else classified | 18% |
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.

