9991

SAC Code 9991: GST Rate & Description

Public administration and other services provided to the community as a whole; compulsory social security services
SAC Chapter 99 — Services (SAC) 4-digit code 18% GST
Parent codes: 99 — All services
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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18 Sub-codes under 9991
999111 Overall government public services 999112 Public administrative services related to the prov… 999113 Public administrative services related to the more… 999119 Other administrative services of the government no… 999121 Public administrative services related to external… 999122 Services related to foreign economic aid 999123 Services related to foreign military aid 999124 Military defence services 999125 Civil defence services 999126 Police and fire protection services 999127 Public administrative services related to law cour… 999128 Administrative services related to the detention o… 999129 Public administrative services related to other pu… 999131 Administrative services related to sickness, mater… 999132 Administrative services related to government empl… 999133 Administrative services related to unemployment co… 999134 Administrative services related to family and chil… 999139 Other administrative services related to compulsor…
Related SAC codes (18 codes)
999111 Overall government public services 999112 Public administrative services related to the pr… 999113 Public administrative services related to the mo… 999119 Other administrative services of the government… 999121 Public administrative services related to extern… 999122 Services related to foreign economic aid 999123 Services related to foreign military aid 999124 Military defence services 999125 Civil defence services 999126 Police and fire protection services 999127 Public administrative services related to law co… 999128 Administrative services related to the detention… 999129 Public administrative services related to other… 999131 Administrative services related to sickness, mat… 999132 Administrative services related to government em… 999133 Administrative services related to unemployment… 999134 Administrative services related to family and ch… 999139 Other administrative services related to compuls…

About SAC Code 9991

SAC code 9991 is a 4-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Public administration and other services provided to the community as a whole; compulsory social security 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 9991?
SAC 9991 refers to: Public administration and other services provided to the community as a whole; compulsory social security services. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 9991?
The GST rate for SAC code 9991 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 9991 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 9991 belong to?
SAC code 9991 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).