SAC 999596 is the services accounting code for services provided by youth associations, under heading 9995 (services of membership organisations). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999596 at a glance
| SAC (6 digits) | 999596 |
|---|---|
| Group (5 digits) | 99959 |
| Heading (4 digits) | 9995: Services of membership organisations |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Services provided by youth associations |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Services of membership organisations: 18% under 11/2017-CT(R), S. No. 33.
Rate entry for SAC 999596
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. 33 | Services of membership organisations | 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 999596
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 999596 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9995) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999596) 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 9995
- SAC 999591: Religious services (18%)
- SAC 999592: Services furnished by political organisations (18%)
- SAC 999593: Services furnished by human rights organisations (18%)
- SAC 999594: Cultural and recreational associations (18%)
- SAC 999595: Services furnished by environmental advocacy groups (18%)
- SAC 999597: Other civic and social organisations (18%)
- SAC 999598: Home owners associations (18%)
- SAC 999599: Services provided by other membership organisations nowhere else classified (18%)
- SAC 999511: Services furnished by business and employers organisations (18%)
- SAC 999512: Services furnished by professional organisations (18%)
- SAC 999520: Services furnished by trade unions (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.