HSN Code for agency servicers

[Amisha Aggarwal]

HSN/SAC Code for intermediary agency services? providing customer leads or customers

 

[KASTURI SETHI]

Chapter/heading no. 9971 covers intermediary services.

[Shilpi Jain]

Certain other HSN

998362

Purchase or sale of advertising space or time, on commission

996111

Services provided for a fee/commission or contract basis on wholesale trade

996211

Services provided for a fee/commission or contract basis on retail trade

[YAGAY andSUN]

If you're providing intermediary services—such as generating leads or connecting potential customers with businesses—the correct SAC (Services Accounting Code) falls under Chapter 9971.

SAC Code: 9971.39 – Other Intermediary Services

This code specifically covers services where a person or agency acts as a middleman in the sale or purchase of goods or services. If your role involves connecting buyers with sellers, supplying qualified leads, or facilitating transactions (even if you don't close the sale yourself), then SAC 9971.39 is the right classification.

This includes:

• Lead generation with the intent of connecting parties for business
• Commission-based sales or customer referrals
• Acting as a channel partner or broker

GST Rate:

The GST applicable on such intermediary services under SAC 9971.39 is typically 18%.

Important Distinction:

If you're not facilitating actual deals but instead providing general marketing, research, or advisory services (like preparing strategies or running ad campaigns), then a different SAC—such as 9983 (business consultancy) or 9984 (advertising services)—might apply.

In summary, for lead generation or customer acquisition where you act as a bridge between two parties for a business deal, 9971.39 is the correct SAC code to use.

Let me know what kind of involvement you have in the sales or deal-making process if you want to double-check.

[KASTURI SETHI]

For 100 % accurate reply, the query needs to be elaborated with full facts.

[YAGAY andSUN]

Different/Alternate/Diversified views are the foundation of any Discussion Forum.  Any how, Complete Facts/data/inputs/information are the trigger  point of a valid legal view/opinion. Agree with Kasturi Sir on it.

AI Summary

Intermediary services classification: lead-generation and broker roles attract intermediary service treatment and corresponding GST liability. Classification of agency services hinges on whether activities like supplying leads or connecting buyers and sellers constitute intermediary services. Where the provider facilitates transactions by introducing parties or earning commission/referral fees, the service aligns with SAC 9971.39 (Other Intermediary Services) and is treated as intermediary activity for GST. Distinct marketing, advisory, or advertising services should be classified under alternative SAC/HSN headings; factual specifics are necessary for accurate coding.