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.

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Categorisation of SAC Code 9969

SAC Code 9969 under GST can be classified in the following ways:

SAC Code

996911

Description

Electricity transmission services( by an electricity transmission or distribution utility.)

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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).

SAC Code

996912

Description

Electricity distribution services (by other than an electricity transmission or distribution utility.)

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

996913

Description

Gas distribution services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

996921

Description

Water distribution services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

996922

Description

Services involving distribution of steam, hot water and air conditioning supply etc.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

996929

Description

Other similar services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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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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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9969 and GST compliance.

What services fall under SAC code 9969?

 SAC 9969 covers services related to supply and distribution of electricity, gas and water. It includes transmission, distribution, pipeline supply, and related operation and maintenance services provided by power utilities, gas companies, municipal water boards and similar service providers.

What is the GST rate for SAC code 9969 services?

The standard GST rate for most services under SAC 9969 is 18 %. However, some specific government or notified services linked to public utilities may be exempt or taxed differently. You must check the latest GST rate entry for your exact type of service.

How do I know if my service should be classified under SAC code 9969?

If your main activity is supplying or distributing electricity, piped gas, or treated water to consumers through a network or pipeline, your service usually falls under 9969. If you only install equipment or do construction, that will normally fall under construction or installation headings, not 9969.

How do I apply SAC code 9969 while filing GST returns?

Use SAC 9969 on all invoices for eligible distribution services. In GSTR 1 and GSTR 3B, report your taxable and exempt turnover under this code with the correct GST rate. Make sure the description clearly mentions electricity, gas or water distribution service.

Where can I find the official description of SAC code 9969?

The official description is in the Scheme of Classification of Services under GST, under heading 9969. You can download the classification list from official GST or tax websites and search for 9969 to see detailed wording and any 6 digit sub codes.

How do I verify if a business is using SAC code 9969 correctly?

Check the business activity on the invoice and their website or registration. If they are a distributor of electricity, gas or water, use of 9969 is usually correct. If they mainly do installation, construction or trading of equipment, then another SAC code will be more suitable.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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