SAC 998632 is the services accounting code for support services to gas distribution, under heading 9986 (support services to agriculture, hunting, forestry, fishing, mining and utilities). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998632 at a glance
| SAC (6 digits) | 998632 |
|---|---|
| Group (5 digits) | 99863 |
| Heading (4 digits) | 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities |
| Section | 8: Business and production services |
| Description | Support services to gas distribution |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Support services to mining, electricity, gas and water distribution: 18% under 11/2017-CT(R), S. No. 24, item (iii).
Rate entry for SAC 998632
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 (iii) | Support services to mining, electricity, gas and water distribution | 18% | None |
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 998632
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 998632 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 (998632) 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 998631: Support services to electricity transmission and 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%)
- 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 998615: Support services to fishing (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%)
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.