SAC Code 996742
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
SAC996742
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
5%
IGST
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Operation services of National Highways, State Highways, Expressways, Roads & st. 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 996742?
SAC Code 996742 is the official Service Accounting code for Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation serv, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996742?
SAC Code 996742 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 996742 belong to?
SAC Code 996742 falls under Chapter 99 -- Services of the GST tariff.