CA Student
15927 Points
Joined May 2011
SAC 998592 Collection agency services
This service code includes services consisting of the collecting of accounts, cheques, contracts or notes and of the remittance of the money to the client; collection of regular accounts (e.g., utility bills) and the recovery of delinquent accounts; outright purchase of delinquent accounts and debts and subsequent recovery.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Explanatory_notes.pdf