What is SAC code 9969?

SAC (Service Accounting Code) 9969 classifies electricity, gas, water and other distribution services — 18% (transmission and distribution of electricity by a utility is exempt under under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Utilities service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 9969

Issuing tax invoices for electricity, gas, water and other distribution services — 18% (transmission and distribution of electricity by a utility is exempt under
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 9969 → Calculate GST at 18%→ Find another SAC