SAC 999731 is the services accounting code for cemeteries and cremation services, under heading 9997 (other services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999731 at a glance
| SAC (6 digits) | 999731 |
|---|---|
| Group (5 digits) | 99973 |
| Heading (4 digits) | 9997: Other services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Cemeteries and cremation services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other services (washing, cleaning and dyeing; other miscellaneous services not elsewhere classified): 18% under 11/2017-CT(R), S. No. 35, item (ii).
Rate entry for SAC 999731
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. 35, item (ii) | Other services (washing, cleaning and dyeing; other miscellaneous services not elsewhere classified) | 18% | None |
Worked example: a ₹1,000 bill under SAC 999731
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 999731 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9997) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999731) 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 9997
- SAC 999732: Undertaking services (18%)
- SAC 999711: Coin-operated laundry services (18%)
- SAC 999712: Dry-cleaning services (including fur product cleaning services) (18%)
- SAC 999713: Other textile cleaning services (18%)
- SAC 999714: Pressing services (18%)
- SAC 999715: Dyeing and colouring services (18%)
- SAC 999719: Other washing, cleaning and dyeing services nowhere else classified (18%)
- SAC 999721: Hairdressing and barbers services (5%)
- SAC 999722: Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services (5%)
- SAC 999723: Physical well-being services including health club and fitness centre (5%)
- SAC 999729: Other beauty treatment services nowhere else classified (5%)
- SAC 999791: Services involving commercial use or exploitation of any event (18%)
- SAC 999792: Agreeing to do an act (18%)
- SAC 999793: Agreeing to refrain from doing an act (18%)
- SAC 999794: Agreeing to tolerate an act (18%)
- SAC 999795: Conduct of religious ceremonies or rituals by persons (18%)
- SAC 999799: Other 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.