SAC 998615 is the services accounting code for support services to fishing, under heading 9986 (support services to agriculture, hunting, forestry, fishing, mining and utilities). It is nil-rated. Rates as of 2026-10-21.
SAC 998615 at a glance
| SAC (6 digits) | 998615 |
|---|---|
| Group (5 digits) | 99861 |
| Heading (4 digits) | 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities |
| Section | 8: Business and production services |
| Description | Support services to fishing |
| GST rate | Nil (0%) |
Support services to agriculture, forestry, fishing and animal husbandry as listed in the entry (agricultural operations, farm labour, farm processing, renting agro machinery, storage of agricultural produce, APMC services and the like): nil under 11/2017-CT(R), S. No. 24, item (i) (Only the services listed in the Explanation to the entry).
Rate entry for SAC 998615
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. 24, item (i) | Support services to agriculture, forestry, fishing and animal husbandry as listed in the entry (agricultural operations, farm labour, farm processing, renting agro machinery, storage of agricultural produce, APMC services and the like) | Nil (0%) | Only the services listed in the Explanation to the entry. |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 998615
The service is nil-rated: on a ₹1,000.00 bill no CGST, SGST or IGST is added. Keep the SAC on the invoice or bill of supply.
The GST calculator does the same split for any amount.
Putting SAC 998615 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9986) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998615) 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 9986
- SAC 998611: Support services to crop production (nil)
- SAC 998612: Animal husbandry services (nil)
- SAC 998613: Support services to hunting (nil)
- SAC 998614: Support services to forestry and logging (nil)
- SAC 998619: Other support services to agriculture, hunting, forestry and fishing (nil)
- SAC 998621: Support services to oil and gas extraction (18%)
- SAC 998622: Support services to other mining nowhere else classified (18%)
- SAC 998631: Support services to electricity transmission and distribution (18%)
- SAC 998632: Support services to gas distribution (18%)
- SAC 998633: Support services to water distribution (18%)
- SAC 998634: Support services to Distribution services of steam, hot water and air-conditioning supply (18%)
- SAC 998635: Other support services to electricity, gas and water distribution (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/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/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.