99

SAC Code 99: GST Rate & Description

All services
SAC Chapter 99 — Services (SAC) 2-digit code 18% GST
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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31 Sub-codes under 99
9954 Construction services 9961 Services in wholesale trade 9962 Services in retail trade 9963 Accommodation, food and beverage services 9964 Passenger transport services 9965 Goods transport services 9966 Rental services of transport vehicles with operato… 9967 Supporting services in transport 9968 Postal and courier services 9969 Electricity, gas, water and other distribution ser… 9971 Financial and related services 9972 Real estate services 9973 Leasing or rental services without operator 9981 Research and development services 9982 Legal and accounting services 9983 Other professional, technical and business service… 9984 Telecommunications, broadcasting and information s… 9985 Support services 9986 Support services to agriculture, hunting, forestry… 9987 Maintenance, repair and installation (except const… 9988 Manufacturing services on physical inputs (goods)… 9989 Other manufacturing services; publishing, printing… 9991 Public administration and other services provided… 9992 Education services 9993 Human health and social care services 9994 Sewage and waste collection, treatment and disposa… 9995 Services of membership organisations 9996 Recreational, cultural and sporting services 9997 Other services 9998 Domestic services 9999 Services provided by extraterritorial organisation…
Related SAC codes (80 codes)
995411 Construction services of single dwelling or mult… 995412 Construction services of other residential build… 995413 Construction services of industrial buildings su… 995414 Construction services of commercial buildings su… 995415 Construction services of other non-residential b… 995416 Construction services of other buildings nowhere… 995417 (i) construction services of commercial building… 995418 Services by way of house-keeping, such as plumbi… 995419 Services involving repair, alterations, addition… 995421 General construction services of highways, stree… 995422 General construction services of harbours, water… 995423 General construction services of long-distance u… 995424 General construction services of local water and… 995425 General construction services of mines and indus… 995426 General construction services of power plants an… 995427 General construction services of outdoor sport a… 995428 General construction services of other civil eng… 995429 Services involving repair, alterations, addition… 995431 Demolition services 995432 Site formation and clearance services including… 995433 Excavating and earthmoving services 995434 Water well drilling services and septic system i… 995435 Other site preparation services nowhere else cla… 995439 Services involving repair, alterations, addition… 995441 Installation, assembly and erection services of… 995442 Installation, assembly and erection services of… 995443 Installation services of all types of street fur… 995444 Other assembly and erection services nowhere els… 995449 Services involving repair, alterations, addition… 995451 Pile driving and foundation services 995452 Building framing and roof framing services 995453 Roofing and waterproofing services 995454 Concrete services 995455 Structural steel erection services 995456 Masonry services 995457 Scaffolding services 995458 Other special trade construction services nowher… 995459 Services involving repair, alterations, addition… 995461 Electrical installation services including elect… 995462 Water plumbing and drain laying services 995463 Heating, ventilation and air conditioning equipm… 995464 Gas fitting installation services 995465 Insulation services 995466 Lift and escalator installation services 995468 Other installation services nowhere else classif… 995469 Services involving repair, alterations, addition… 995471 Glazing services 995472 Plastering services 995473 Painting services 995474 Floor and wall tiling services 995475 Other floor laying, wall covering and wall paper… 995476 Joinery and carpentry services 995477 Fencing and railing services 995478 Other building completion and finishing services… 995479 Services involving repair, alterations, addition… 996111 Services provided for a fee or commission or on… 996211 Services provided for a fee or commission or on… 996311 Room or unit accommodation services provided by… 996312 Camp site services 996313 Recreational and vacation camp services 996321 Room or unit accommodation services for students… 996322 Room or unit accommodation services provided by… 996329 Other room or unit accommodation services nowher… 996331 Services provided by restaurants, cafes and simi… 996332 Services provided by hotels, inn, guest house, c… 996333 Services provided in canteen and other similar e… 996334 Catering services in exhibition halls, events, m… 996335 Catering services in trains, flights and the lik… 996336 Preparation or supply services of food, edible p… 996337 Other contract food services 996339 Other food, edible preparations, alcoholic and n… 996411 Local land transport services of passengers by r… 996412 Taxi services including radio taxi and other sim… 996413 Non-scheduled local bus and coach charter servic… 996414 Other land transportation services of passengers 996415 Local water transport services of passengers by… 996416 Sightseeing transportation services by rail, lan… 996417 Transport services of passengers by ropeways 996418 Sightseeing transportation services by rail or r… 996419 Other local transportation services of passenger…

About SAC Code 99

SAC code 99 is a 2-digit Services Accounting Code (SAC) used in India for GST classification. It covers: All services.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 99?
SAC 99 refers to: All services. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 99?
The GST rate for SAC code 99 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 99 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 99 belong to?
SAC code 99 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).