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Utilities

SAC 996912

Electricity distribution services

18% GST

What is SAC code 996912?

SAC (Service Accounting Code) 996912 classifies electricity distribution services 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 996912

  • Issuing tax invoices for electricity distribution services
  • 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 996912→ Calculate GST at 18%→ Find another SAC

Related SAC codes in Utilities

9969
Electricity, gas, water and other distribution services — 18% (transmission and distribution of electricity by a utility is exempt under
18%
9994
Sewage, waste collection
18%
996911
Electricity transmission services
18%
996913
Gas distribution services
18%
996921
Water distribution services
18%
996922
Services involving distribution of steam, hot water and air conditioning supply etc
18%