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Business Support

SAC 998557

Tourism promotion and visitor information services

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

What is SAC code 998557?

SAC (Service Accounting Code) 998557 classifies tourism promotion and visitor information services under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Business Support service category.

GST rate
5%
Intra-state split
CGST 2.5% + SGST 2.5%

When to use SAC 998557

  • Issuing tax invoices for tourism promotion and visitor information services
  • 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.

Related SAC codes in Business Support