GST Rate on Recruitment
The GST rate on recruitment is 18%, under SAC code 998511 (executive or retained personnel search services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for recruitment
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998511
- Also covers: hiring, personnel search, headhunting
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on recruitment
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on recruitment
What is the GST rate on recruitment?
The GST rate on recruitment is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Recruitment falls under SAC code 998511.
What is the HSN code for recruitment?
Recruitment falls under SAC code 998511, which covers executive or retained personnel search services. Show this code on every GST tax invoice line for recruitment.