HSN Code 998525 — Security services (guards — GST 18%
Group 9985 — Security · Service (SAC)
Reverse charge applies — recipient pays GST
Security services (personnel supply) from a non-body-corporate supplier to a registered recipient → RCM under Notification 29/2018-CT(R) entry 14 (added 1/1/2019).
On the invoice, mention “Tax to be paid on reverse charge by the recipient” and set GST to ₹0 if you fall under the RCM trigger above.
Full description
Security services (guards, armoured car)
GST rate breakdown
For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.
Copy as invoice line
HSN: 998525 | Rate: 18% (CGST 9 + SGST 9) | UQC: UNT
Common keywords & aliases
If your invoice description contains any of these terms, HSN 998525 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.
Related HSN codes
Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.
Looking up a different item?
Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.
Search HSN codes →HSN reporting requirement by turnover
- Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 9985)
- Turnover ≥ ₹5 Cr → First 6 digits (e.g. 998525)
- e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 998525 on the CBIC portal)
GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.
Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.
Notification: 11/2017-CT(R) + 29/2018-CT(R) (RCM addition), effective from 2019-01-01.