SAC Code 999291 -- – Cultural education services (GST Rate Nil)

SAC Code 999291

Cultural education services

SAC999291

Cultural education services

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 9992
Subheading: 999291
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?

Supplies under SAC Code 999291 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

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 999291?
SAC Code 999291 is the official Service Accounting code for Cultural education services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999291?
SAC Code 999291 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999291 belong to?
SAC Code 999291 falls under Chapter 99 -- Services of the GST tariff.
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