This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9985 – Employment, Labour Supply and Security Services
This SAC chapter applies to service providers engaged in recruitment, manpower supply, labour contracting, or security-related services, where personnel are supplied or deployed to clients for carrying out work or safeguarding premises. It covers services provided by recruitment agencies, manpower contractors, staffing firms, outsourcing agencies, and security service providers, whether personnel are supplied on a temporary or long-term basis.
| SAC | Service Classification Description | GST Rate |
|---|---|---|
| 998511 | Recruitment services including sourcing, screening, selection, and placement of personnel for employers. | 18% |
| 998512 | Temporary or permanent staffing services involving supply of manpower to clients for specified periods or projects. | 18% |
| 998513 | Labour supply or contract staffing services where workers are deployed under the control or supervision of the recipient. | 18% |
| 998514 | Security services including guarding, surveillance, monitoring, and protection of persons or property. | 18% |
| 998519 | Other employment-related or security services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- This chapter applies where personnel are supplied or deployed to a client, irrespective of who controls day-to-day work.
- Recruitment services (placement-based) are distinct from manpower supply services (deployment-based), though both fall under this chapter.
- Statutory labour compliances or wage payments do not affect SAC classification.
- This chapter does not cover professional consultancy services, which are classified separately under SAC 9984.
Note: Classification and GST rates for employment, labour supply, and security services are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State and Integrated Tax notifications, as amended from time to time.