GST Rate on Staffing
The GST rate on staffing is 18%, under SAC code 998513 (labour supply, temporary staffing). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for staffing
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998513
- Also covers: temporary labour, contract workers, manpower
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 staffing
- 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 staffing
What is the GST rate on staffing?
The GST rate on staffing is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Staffing falls under SAC code 998513.
What is the HSN code for staffing?
Staffing falls under SAC code 998513, which covers labour supply, temporary staffing. Show this code on every GST tax invoice line for staffing.