SAC code 996761 is
a 6-digit Services Accounting Code (SAC) used in India for GST classification.
It covers: Airport operation services (excluding cargo handling).
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 996761?
SAC 996761 refers to: Airport operation services (excluding cargo handling). It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 996761?
The GST rate for SAC code 996761 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 996761 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 996761 belong to?
SAC code 996761 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).