SAC Code 999594 -- – Cultural and recreational associations (GST Rate 18%)

SAC Code 999594

Cultural and recreational associations

SAC999594

Cultural and recreational associations

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9995
Subheading: 999594
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 Cultural and recreational associations. 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

999591
Religious services
18%
999592
Services furnished by political organizations
18%
999593
Services furnished by human rights organizations
18%
999595
Services furnished by environmental advocacy groups
18%
999596
Services provided by youth associations
18%

Frequently asked questions

What is SAC Code 999594?
SAC Code 999594 is the official Service Accounting code for Cultural and recreational associations, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999594?
SAC Code 999594 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 999594 belong to?
SAC Code 999594 falls under Chapter 99 -- Services of the GST tariff.
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