SAC Code 998451
Library services
SAC998451
Library services
18%
IGST
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Library 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 998451?
SAC Code 998451 is the official Service Accounting code for Library services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998451?
SAC Code 998451 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 998451 belong to?
SAC Code 998451 falls under Chapter 99 -- Services of the GST tariff.