SAC 996811 is the services accounting code for postal services including post office counter services, mail box rental services, under heading 9968 (postal and courier services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 996811 at a glance
| SAC (6 digits) | 996811 |
|---|---|
| Group (5 digits) | 99681 |
| Heading (4 digits) | 9968: Postal and courier services |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Postal services including post office counter services, mail box rental services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Postal services: 18% under 11/2017-CT(R), S. No. 12, item (i).
Rate entry for SAC 996811
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 12, item (i) | Postal services | 18% | None |
Worked example: a ₹1,000 bill under SAC 996811
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 996811 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9968) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (996811) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9968
- SAC 996812: Courier services (18%)
- SAC 996813: Local delivery services (18%)
- SAC 996819: Other Delivery Services nowhere else classified (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.