Business Support

SAC 998552

Reservation services for accommodation, cruises and package tours

5% GST

Rate note: tour operator services: 5% without ITC; air-travel-agent commission and residual travel arrangement services: 18%

What is SAC code 998552?

SAC (Service Accounting Code) 998552 classifies reservation services for accommodation, cruises and package tours under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Business Support service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 998552

Issuing tax invoices for reservation services for accommodation, cruises and package tours
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

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