SAC Code 997133 -- – Accident and health insurance services (GST Rate 18%)

SAC Code 997133

Accident and health insurance services

SAC997133

Accident and health insurance services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9971
Subheading: 997133
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 Accident and health insurance 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.

Frequently asked questions

What is SAC Code 997133?
SAC Code 997133 is the official Service Accounting code for Accident and health insurance services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 997133?
SAC Code 997133 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 997133 belong to?
SAC Code 997133 falls under Chapter 99 -- Services of the GST tariff.
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