SAC Code 998615 -- – Support services to fishing (GST Rate 18%)

SAC Code 998615

Support services to fishing

SAC998615

Support services to fishing

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9986
Subheading: 998615
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 Support services to fishing. 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

998611
Support services to crop production
18%
998612
Animal husbandry services
18%
998613
Support services to hunting
18%
998614
Support services to forestry and logging
18%
998619
Other support services to agriculture, hunting, forestry and fishing
18%

Frequently asked questions

What is SAC Code 998615?
SAC Code 998615 is the official Service Accounting code for Support services to fishing, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998615?
SAC Code 998615 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 998615 belong to?
SAC Code 998615 falls under Chapter 99 -- Services of the GST tariff.
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