What is SAC code 998631?

SAC (Service Accounting Code) 998631 classifies support services to electricity transmission and distribution under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Agriculture Support service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 998631

Issuing tax invoices for support services to electricity transmission and distribution
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 998631 → Calculate GST at 18%→ Find another SAC

Related SAC codes in Agriculture Support

9986

Support services to agriculture, hunting, forestry, fishing, mining and utilities — support services to agriculture, forestry, fishing

18%

998611

Support services to crop production

998612

Animal husbandry services

998613

Support services to hunting

998614

Support services to forestry and logging

998615

Support services to fishing