Security Services HSN Code (SAC 9985) and GST Rate
Guard services, security consulting and security system monitoring.
Cette page n'est pas encore traduite, elle s'affiche donc en anglais.
- SAC code
- 9985
- GST rate
- 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for security services?
Security Services falls under SAC 9985.
Security guard services are SAC 998525 in group 9985 and taxed at 18%. Since 1 January 2019, a registered business that hires guards from an individual or firm pays the GST itself under reverse charge; a security company that is a body corporate charges GST normally.
| Code | Description |
|---|---|
| 998522 | Security consulting services |
| 998523 | Security systems services (monitoring, alarm response) |
| 998525 | Guard services |
| 998529 | Other security services |
GST rate on security services
The GST rate on security services is 18%. 18%. When the supplier is not a company (for example an individual or partnership firm) and the client is a registered business, the client pays under reverse charge. Supplies to composition dealers are excluded from that rule.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which SAC digits to write on your invoice
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 | 998522, 998523, 998525 |
Sample GST invoice line for security services
Here is how a line for security services looks on a tax invoice within one state: 1 × month at Rs 95,000.00 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) |
|---|---|---|---|---|---|---|---|
| Security Services | 9985 | 1 × month | 95,000.00 | 95,000.00 | 8,550.00 | 8,550.00 | 1,12,100.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 17,100.00 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 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- ConsultancySAC 9983 · 18%
- SoftwareSAC 9983 · 18%
Related HSN codes
Products often bought, sold or invoiced together with security services:
Questions fréquentes
What is the HSN or SAC code for security services?
Security Services falls under SAC 9985: guard services, security consulting and security system monitoring. Common 6 digit codes are 998522 for security consulting services and 998523 for security systems services (monitoring, alarm response).
What is the GST rate on security services?
18%. When the supplier is not a company (for example an individual or partnership firm) and the client is a registered business, the client pays under reverse charge. Supplies to composition dealers are excluded from that rule.
How many digits of the security services SAC code go on a GST invoice?
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 998522, 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.