9969 SAC Code: Electricity, gas & water supply services
SAC code 9969 is for Electricity, Gas, and Water supply services. This code covers a broad range of activities related to the generation, transmission, and distribution of electricity, gas, and water. It includes power generation, electricity distribution, gas supply, water treatment, and associated maintenance and repair services. SAC code 9969 is used to classify these specific services in the GST system.
Scope of SAC Code 9969
The SAC code 9969 plays a crucial role in the GST regime by categorizing electricity distribution services. It enables tax authorities to accurately assess the appropriate GST rate applicable to these services. This code serves as a standardized classification system, ensuring proper taxation and facilitating streamlined compliance for electricity distribution providers.
Categorisation of SAC Code 9969
SAC Code 9969 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 996911 | Electricity transmission services( by an electricity transmission or distribution utility.) | 0% without ITC (exempt) | 0% without ITC (exempt) | Transmission or distribution of electricity by an authorised electricity transmission or distribution utility is covered by a standing exemption notification (Nil GST). The 56th Council rationalisation focuses on slab rates and does not disturb this specific exemption, so it remains 0% (no ITC). |
| 996912 | Electricity distribution services (by other than an electricity transmission or distribution utility.) | 18% with ITC | 18% with ITC | Where electricity-related services are provided by entities other than the notified transmission / distribution utilities (for example, certain franchise or support services), the general services rate of 18% with ITC applies. No specific change for this sub-code is notified in the 56th meeting; the slab stays at 18%. |
| 996913 | Gas distribution services | 18% with ITC | 18% with ITC | City gas, piped gas and similar distribution services under this SAC have consistently been taxed at 18% with ITC. The 56th Council rate rationalisation does not introduce a specific concession or change for this sub-code, so it continues at 18%. |
| 996921 | Water distribution services | 18% with ITC | 18% with ITC | This covers water distribution as a taxable service (for example, industrial or commercial water supply). Typical GST rate is 18% with ITC. Supply of water for domestic / personal use by government or local bodies is separately exempt; that exemption continues and is not altered by the 56th meeting. |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply etc. | 18% with ITC | 18% with ITC | Distribution of steam, hot water and air-conditioning is treated like other utility-type services under heading 9969 and taxed at the standard 18% with ITC. No specific entry in the 56th Council documents changes this, so the rate remains 18%. |
| 996929 | Other similar services | 18% with ITC | 18% with ITC | Residual distribution / utility services in this group follow the standard services slab of 18% with ITC. There is no targeted rationalisation entry for this exact SAC in the 56th meeting, so it stays at 18%. |
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