Typical GST rate
Varies
Depends on sub-classification
Type
Service
SAC classification
Code level
6-digit
Sub-heading
Reading code 999732
SAC codes are always six digits and always begin with 99 — the services chapter. In 999732, the heading 9997 narrows the service group, and the final digits identify this specific service: undertaking services
All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.
Related codes in heading 9997
- 999711 — Coin-operated laundry services
- 999712 — Dry-cleaning services (including fur product cleaning services)
- 999713 — Other textile cleaning services
- 999714 — Pressing services
- 999715 — Dyeing and colouring services
- 999719 — Other washing, cleaning and dyeing services nowhere else classified
- 999721 — Hairdressing and barbers services · GST 18%
- 999722 — Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
- 999723 — Physical well-being services including health club and fitness centre
- 999729 — Other beauty treatment services nowhere else classified
Frequently asked questions
The GST rate under 999732 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.
Related tools & guides
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