GST · SAC 998596 · FY 2026–27
SAC 998596: Event, exhibition and conference organisation
SAC 998596 (Events, Exhibitions, Conventions and Trade Show Organisation) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Organising conferences, events, exhibitions and trade fairs for clients.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9985
18%
Domestic
0% export (LUT)
Heading
9985 — support services
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 998596
The CBIC Scheme of Classification defines 998596 as "Events, exhibitions, conventions and trade shows organisation and assistance services". Its explanatory notes cover organising and managing conventions, conferences, trade shows and fairs — venue research and negotiation, budgeting and sponsorship, registration and delegate management, on-site services and audiovisual set-up, accommodation and transport arrangements. Verified 2026-09-24: this entry was previously titled "trade promotion", and event management sat on 998597, which is landscape care.
Corporate conference management
Trade fair and exhibition organising
Product-launch events
Delegate registration and on-site support
Not this code — ad creation, campaign design and media placement → 998361 · translation, interpretation and localisation services → 998395
On the invoice
Invoice INV-0092SAC 998596
Corporate conference management₹4,00,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹72,000
Amount due₹4,72,000
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Pooja, a Bengaluru-based event manager (KA, state code 29), organises a two-day corporate conference for a Bengaluru tech company (KA, state code 29). Rs. 4,00,000. Intra-state → CGST 9% + SGST 9%.
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Does SAC 998596 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
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