SAC Classification

SAC 9991 - Public administration and other services provided to the community as a whole; compulsory social security services

Classification level: Category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: SAC
Code: 9991
Official Description: Public administration and other services provided to the community as a whole; compulsory social security services

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

SAC

999111

Overall Government public services

SAC

999112

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service

SAC

999113

Public administrative services related to the more efficient operation of business

SAC

999119

Other administrative services of the government nowhere else classified

SAC

999121

Public administrative services related to External Affairs, Diplomatic and Consular services abroad

SAC

999122

Services related to foreign economic aid