Manpower supply, contract staffing, placement and other employment services.
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Manpower Supply falls under SAC 9985.
Manpower and staffing services are SAC group 9985, support services, and taxed at 18%. GST is charged on the whole invoice, wages included, so separating a service fee does not reduce the tax unless the strict pure agent conditions are met. Supply of manpower to some government bodies has narrow exemptions.
| Code | Description |
|---|---|
| 998512 | Permanent placement services |
| 998513 | Contract staffing services |
| 998514 | Temporary staffing services |
| 998519 | Other employment and labour supply services |
The GST rate on manpower supply is 18%. 18% on the full value charged, including the wages of the staff supplied, unless the agency acts as a pure agent for the salary part.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9985 |
| Above Rs 5 crore | 6 on every invoice | 998512, 998513, 998514 |
Here is how a line for manpower supply looks on a tax invoice within one state: 1 × month at Rs 2,20,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Manpower Supply | 9985 | 1 × month | 2,20,000.00 | 2,20,000.00 | 19,800.00 | 19,800.00 | 2,59,600.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 39,600.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with manpower supply:
Manpower Supply falls under SAC 9985: manpower supply, contract staffing, placement and other employment services. Common 6 digit codes are 998512 for permanent placement services and 998513 for contract staffing services.
18% on the full value charged, including the wages of the staff supplied, unless the agency acts as a pure agent for the salary part.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9985 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 998512, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.