SAC Code 999128 -- – Administrative services related to the detention or rehabilitation of criminals. (GST Rate 18%)

SAC Code 999128

Administrative services related to the detention or rehabilitation of criminals.

SAC999128

Administrative services related to the detention or rehabilitation of criminals.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9991
Subheading: 999128
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 the detention or rehabilitation of criminals.. 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 999128?
SAC Code 999128 is the official Service Accounting code for Administrative services related to the detention or rehabilitation of criminals., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999128?
SAC Code 999128 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 999128 belong to?
SAC Code 999128 falls under Chapter 99 -- Services of the GST tariff.
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