What is SAC code 999632?

SAC (Service Accounting Code) 999632 classifies services of authors, composers, sculptors and other artists, except performing artists under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Recreation & Culture service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 999632

Issuing tax invoices for services of authors, composers, sculptors and other artists, except performing artists
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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