Electricity Distribution Under SAC Code 998631

SAC Code 998631 is used to classify Support services to electricity transmission and distribution under GST. It helps businesses apply the right tax rate, maintain clean invoices, and improve compliance during GST return filing.

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998631 SAC Code GST Rate

Review old and new GST rates for Electricity Distribution under 998631 SAC Code.

SAC Code

998631

Description

Support services to electricity transmission and distribution

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Nil when an electricity transmission or distribution utility supplies its own consumers with ancillary services such as meter rent, meter testing, releasing connections, shifting meters or lines, or duplicate bills. Other support services to electricity are taxed at 18% with input tax credit. Source: Notification 12/2017-Central Tax (Rate), S. No. 25A as inserted by 08/2024 and amended by 06/2025; Notification 11/2017-Central Tax (Rate), S. No. 24(iii).

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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.