SAC Code 999794 -- – Agreeing to tolerate an act (GST Rate 18%)

SAC Code 999794

Agreeing to tolerate an act

SAC999794

Agreeing to tolerate an act

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9997
Subheading: 999794
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 Agreeing to tolerate an act. 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

999791
Services involving commercial use or exploitation of any event
18%
999792
Agreeing to do an act
18%
999793
Agreeing to refrain from doing an act
18%
999795
Conduct of religious ceremonies/rituals by persons
18%
999799
Other services n.e.c.
18%

Frequently asked questions

What is SAC Code 999794?
SAC Code 999794 is the official Service Accounting code for Agreeing to tolerate an act, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999794?
SAC Code 999794 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 999794 belong to?
SAC Code 999794 falls under Chapter 99 -- Services of the GST tariff.
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