99 SAC Code: All Services Accounting

Description

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Notes

This is the classic charitable activities exemption. As long as the entity is registered under the specified section and the supply qualifies as “charitable activities” as defined in the notification, the service remains exempt. Inputs used exclusively for such exempt services do not allow ITC. No change under the Sept 2025 rate rationalisation.

Description

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Notes

Transfer of a going concern is treated as a supply of service but fully exempt. This position remains unchanged in the 56th Council documentation and is not touched by the 5 / 18 / 40 slab restructuring. ITC is not available on inputs used exclusively for this exempt supply.

Description

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority(or a Government entity inserted on 25/01/2018) by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Notes

This is the well known “pure services to Government for Panchayat / Municipality functions” exemption. Works contract and other composite supplies with goods are excluded. The exemption continues post 22 Sep 2025; what changed in GST 2.0 are mainly slabs for taxable services, not these core exemptions.

Description

Services by (Central Government, State Government, Union territory, local authority or omitted on 27.07.2018) governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

Notes

This is the municipality function exemption line. Where the activity is in relation to a listed municipal function, the service remains exempt. Changes in the wording over time (for “governmental authority”) do not alter the basic exempt nature. Inputs used solely for these exempt services do not carry ITC.

Description

Services by a (Central Government, State Government, Union territory, local authority or omitted on 27.07.18) Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

Notes

Mirror of the previous entry but for Panchayat functions. Again this remains exempt both before and after 22 Sep 2025. Only where the activity is outside the 243G function list, normal rate entries for the specific SAC would apply.

Description

Services by the Central Government, State Government, Union territory or local authority excluding the following services(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport(c) transport of goods or passengers; o(d) any service, other than services covered under entrie(a) t(c) above, provided to business entities.

Notes

This is the general “sovereign / regulatory services by Government” exemption. Everything that fits within this carve out stays exempt; the listed excluded services are taxable separately (typically at 18%) under their own SACs. The exemption wording is not altered by the Sept 2025 slab rationalisation, so the headline rate remains 0% without ITC for qualifying services.

Description

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year.Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-(a) services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers; and(b) services by way of renting of immovable property.

Notes

This is a threshold based exemption for small business entities. As long as the aggregate turnover in the preceding year is within the limit and the service is not one of the listed exclusions, the supply is exempt. Slab rationalisation does not change this entry. Excluded services (speed post etc, aircraft or vessel related, transport of goods or passengers, and renting of immovable property) continue to be taxed under their specific SACs.

Description

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:Provided that nothing contained in this entry shall apply to services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers.

Notes

Inter Government and local authority services covered by this entry remain exempt, except for the carved out items (speed post etc, aircraft or vessel related services and transport of goods or passengers), which are taxable under their own SAC codes. No change due to GST 2.0 rate restructuring.

Description

Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.Provided that nothing contained in this entry shall apply to -(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) transport of goods or passengers:Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year.

Notes

De minimis exemption: if the consideration charged by Govt / local authority does not exceed ₹5,000 (with the special rule for continuous supply in a financial year), the supply is exempt. The exclusion list for speed post, aircraft or vessel services and transport of goods or passengers continues to apply. No change in this threshold or structure in the Sept 2025 rationalisation.

Description

Services received from a provider of service located in a non taxable territory by –(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or(c) a person located in a non-taxable territory:Provided that the exemption shall not apply to –(i) online information and database access or retrieval services received by persons specified in entry(a) or entr(b); or(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.

Notes

This is an exemption from reverse charge on import of services in specified non business or charitable situations. It excludes OIDAR services and transport of goods by vessel up to Indian customs station. For qualifying supplies, the effective GST is 0% without ITC. GST 2.0 changes to domestic slabs do not affect this entry.

Description

Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.

Notes

Import of services by RBI specifically in relation to management of foreign exchange reserves is fully exempt from GST under reverse charge. This remains unchanged after Sept 2025 as it is a targeted exemption, not a slab item.

Description

Services provided to the United Nations or a specified international organization is exempt by way of refund.

Notes

These services are treated as effectively zero rated. Tax, if paid, is refundable to the recipient (UN or specified international organisation). Headline rate is shown as 0% without ITC in your sheet, with a note that the mechanism is refund based rather than simple exemption at the point of supply. GST 2.0 does not change this treatment.

Description

Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.

Notes

Similar to the UN entry: services remain effectively zero rated by way of refund to the diplomatic mission or personnel, subject to conditions and procedures. Slab changes for general services do not alter this special refund based exemption.

Description

Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service

Notes

This entry specifies that such activities are outside the scope of GST itself (neither supply of goods nor supply of services). For rate sheet purposes you can show 0% without ITC with a clear explanation that these are non supplies, not just exempt supplies, and remain unaffected by the new 5 / 18 / 40 slabs.

Description

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Notes

Recognised incubators and similar entities are granted an exemption for specified services to promote innovation and entrepreneurship. As long as the provider is duly recognised and the period / scope conditions of the notification are satisfied, the effective rate is 0% without ITC. This special exemption is not part of the general slab rationalisation and continues independently.

Description

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017.

Notes

This is a time bound, event specific exemption, restricted to services for the FIFA U 17 World Cup 2017 in India and subject to certification. During the event period, such services were effectively at 0% without ITC under this entry. Post event, new supplies are taxed under their normal SAC and slab (typically 18%) because the factual condition (event period and certification) no longer holds. You can mention clearly in your Notes column that this exemption was limited to the 2017 event window.

Description

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Notes

This extends the “pure services” exemption to certain composite supplies where the goods component does not exceed 25% and the activity is strictly in relation to functions under Articles 243G / 243W. It is a specific exemption entry and is not affected by the 5 / 18 / 40 slab change. Inputs exclusively used for such exempt supplies do not allow ITC.

Description

Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.

Notes

This is a grant based exemption: if the Government Entity is providing services to Government (or specified recipients) and the consideration is in the form of Government grants, the supply is exempt. The rationalisation of general rate slabs does not alter this exemption entry.