SAC Code 999351 -- – Child day-care services (GST Rate Nil)

SAC Code 999351

Child day-care services

SAC999351

Child day-care services

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 99 -- Services
Heading: 9993
Subheading: 999351
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 999351 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.

Create an invoice with this code → See all items at Nil →

Related codes from Services

999352
Guidance and counseling services n.e.c. related to children
Nil
999353
Welfare services without accommodation
Nil
999359
Other social services without accommodation n.e.c.
Nil
999311
Inpatient services
Nil
999312
Medical and dental services
Nil

Frequently asked questions

What is SAC Code 999351?
SAC Code 999351 is the official Service Accounting code for Child day-care services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999351?
SAC Code 999351 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 999351 belong to?
SAC Code 999351 falls under Chapter 99 -- Services of the GST tariff.
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