SAC 999900 is the services accounting code for services provided by extraterritorial organisations and bodies, under heading 9999 (services provided by extraterritorial organisations and bodies). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999900 at a glance
| SAC (6 digits) | 999900 |
|---|---|
| Group (5 digits) | 99990 |
| Heading (4 digits) | 9999: Services provided by extraterritorial organisations and bodies |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Services provided by extraterritorial organisations and bodies |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Services by extraterritorial organisations and bodies: 18% under 11/2017-CT(R), S. No. 37.
Rate entry for SAC 999900
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. 37 | Services by extraterritorial organisations and bodies | 18% | None |
Worked example: a ₹1,000 bill under SAC 999900
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 999900 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9999) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999900) 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.
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.