SAC Code 996111
Services provided for a fee/commission or contract basis on wholesale trade
SAC996111
Services provided for a fee/commission or contract basis on wholesale trade
5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Services provided for a fee/commission or contract basis on wholesale trade. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is SAC Code 996111?
SAC Code 996111 is the official Service Accounting code for Services provided for a fee/commission or contract basis on wholesale trade, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996111?
SAC Code 996111 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 996111 belong to?
SAC Code 996111 falls under Chapter 99 -- Services of the GST tariff.