996922

SAC Code 996922: GST Rate & Description

Services involving distribution of steam, hot water and air conditioning supply and the like
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9969 — Electricity, gas, water and other distri…
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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Related SAC codes (6 codes)
996911 Electricity transmission services 996912 Electricity distribution services 996913 Gas distribution services 996921 Water distribution services 996922 Services involving distribution of steam, hot wa… 996929 Other similar services

About SAC Code 996922

SAC code 996922 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Services involving distribution of steam, hot water and air conditioning supply and the like.

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 996922?
SAC 996922 refers to: Services involving distribution of steam, hot water and air conditioning supply and the like. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 996922?
The GST rate for SAC code 996922 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 996922 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 996922 belong to?
SAC code 996922 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).