SAC Code 999132 -- – Administrative services related to government employee pension schemes; old-age (GST Rate 18%)

SAC Code 999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

SAC999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9991
Subheading: 999132
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 Administrative services related to government employee pension schemes; old-age . 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

999131
Administrative services related to sickness, maternity or temporary di
18%
999133
Administrative services related to unemployment compensation benefit s
18%
999134
Administrative services related to family and child allowance programm
18%
999111
Overall Government public services
18%
999112
Public administrative services related to the provision of educational
18%

Frequently asked questions

What is SAC Code 999132?
SAC Code 999132 is the official Service Accounting code for Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999132?
SAC Code 999132 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 999132 belong to?
SAC Code 999132 falls under Chapter 99 -- Services of the GST tariff.
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