What is SAC code 999333?

SAC (Service Accounting Code) 999333 classifies residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Healthcare service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 999333

Issuing tax invoices for residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
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 999333 → Calculate GST at 18%→ Find another SAC