SAC Code 998633 -- – Support services to water distribution (GST Rate 18%)

SAC Code 998633

Support services to water distribution

SAC998633

Support services to water distribution

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9986
Subheading: 998633
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Support services to water distribution. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998631
Support services to electricity transmission and distribution
18%
998632
Support services to gas distribution
18%
998634
Support services to Distribution services of steam, hot water and air-
18%
998611
Support services to crop production
18%
998612
Animal husbandry services
18%

Frequently asked questions

What is SAC Code 998633?
SAC Code 998633 is the official Service Accounting code for Support services to water distribution, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998633?
SAC Code 998633 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998633 belong to?
SAC Code 998633 falls under Chapter 99 -- Services of the GST tariff.
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