SAC Code 999900 -- – Services provided by extraterritorial organizations and bodies (GST Rate 18%)

SAC Code 999900

Services provided by extraterritorial organizations and bodies

SAC999900

Services provided by extraterritorial organizations and bodies

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9999
Subheading: 999900
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 Services provided by extraterritorial organizations and bodies. 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

999111
Overall Government public services
18%
999112
Public administrative services related to the provision of educational
18%
999113
Public administrative services related to the more efficient operation
18%
999119
Other administrative services of the government n.e.c.
18%
999121
Public administrative services related to external affairs, diplomatic
18%

Frequently asked questions

What is SAC Code 999900?
SAC Code 999900 is the official Service Accounting code for Services provided by extraterritorial organizations and bodies, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999900?
SAC Code 999900 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 999900 belong to?
SAC Code 999900 falls under Chapter 99 -- Services of the GST tariff.
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