This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9989 – Other Miscellaneous Services Not Elsewhere Classified
This SAC chapter applies to residual or uncommon services that do not clearly fall under any other specific SAC chapter, even after applying the nature-of-service test. It acts as a last-resort classification, used only when a service cannot be appropriately classified under construction, transport, professional, financial, licensing, business support, or any other defined SAC category.
| SAC | Service Classification Description | GST Rate |
|---|---|---|
| 998911 | Services of arranging, facilitating, or supporting transactions or activities not covered under specific business or professional service categories. | 18% |
| 998912 | Miscellaneous personal, social, or support services not elsewhere classified, excluding services specifically covered under other SAC chapters. | 18% |
| 998913 | Residual service activities of a specialised or unique nature that do not fit into any defined SAC heading. | 18% |
| 998919 | Other miscellaneous services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- This chapter should be used only after eliminating all other applicable SAC chapters.
- Classification under this chapter does not override a more specific SAC, even if the description appears broad.
- Use of this SAC may attract higher scrutiny, so proper justification should be maintained.
- Services commonly misclassified here include those that actually fall under 9981, 9983, 9984, or 9987.
Note: Classification and GST rates for miscellaneous services are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State/Integrated Tax notifications, as amended from time to time.