SAC Code 999591 -- – Religious services (GST Rate 18%)

SAC Code 999591

Religious services

SAC999591

Religious services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9995
Subheading: 999591
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 Religious 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

999592
Services furnished by political organizations
18%
999593
Services furnished by human rights organizations
18%
999594
Cultural and recreational associations
18%
999595
Services furnished by environmental advocacy groups
18%
999596
Services provided by youth associations
18%

Frequently asked questions

What is SAC Code 999591?
SAC Code 999591 is the official Service Accounting code for Religious services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999591?
SAC Code 999591 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 999591 belong to?
SAC Code 999591 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top