What is SAC code 996922?

SAC (Service Accounting Code) 996922 classifies services involving distribution of steam, hot water and air conditioning supply etc 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 996922

Issuing tax invoices for services involving distribution of steam, hot water and air conditioning supply etc
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 996922 → Calculate GST at 18%→ Find another SAC