SAC Code 999694 -- – Lottery services (GST Rate 18%)

SAC Code 999694

Lottery services

SAC999694

Lottery services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9996
Subheading: 999694
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 Lottery 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

999691
Amusement park and similar attraction services
18%
999692
Gambling and betting services including similar online services
18%
999693
Coin-operated amusement machine services
18%
999699
Other recreation and amusement services n.e.c.
18%
999611
Sound recording services
18%

Frequently asked questions

What is SAC Code 999694?
SAC Code 999694 is the official Service Accounting code for Lottery services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999694?
SAC Code 999694 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 999694 belong to?
SAC Code 999694 falls under Chapter 99 -- Services of the GST tariff.
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