SAC Code 999124 -- – Military defence services (GST Rate 18%)

SAC Code 999124

Military defence services

SAC999124

Military defence services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9991
Subheading: 999124
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 Military defence services. 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

999121
Public administrative services related to external affairs, diplomatic
18%
999122
Services related to foreign economic aid
18%
999123
Services related to foreign military aid
18%
999125
Civil defence services
18%
999126
Police and fire protection services
18%

Frequently asked questions

What is SAC Code 999124?
SAC Code 999124 is the official Service Accounting code for Military defence services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999124?
SAC Code 999124 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 999124 belong to?
SAC Code 999124 falls under Chapter 99 -- Services of the GST tariff.
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