What is SAC code 997326?

SAC (Service Accounting Code) 997326 classifies leasing or rental services concerning textiles, clothing and footwear under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Leasing service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 997326

Issuing tax invoices for leasing or rental services concerning textiles, clothing and footwear
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.

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