9991 SAC Code: Public administration & other services

Description

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).

Notes

These statutory provident fund services are specifically exempt under the existing exemption notification and are not altered in the new GST rate decisions. Exemption continues with no change in conditions.

Description

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

Notes

Administrative services by NPS Trust to its members are covered by a specific exemption. The new Council decisions focus on rationalising broader insurance slabs but do not withdraw this exemption, so it remains fully exempt.

Description

Publishing, on a fee or contract basis

Notes

Contract publishing services are treated as normal taxable services (distinct from exempt library or educational supplies) and fall in the standard 18% slab. They are not listed for any concessional treatment or rate cut in the new Appendix, so the 18% rate continues.

Description

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by he mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;

Notes

This is a very specific exemption for assignment of royalty collection rights, conditional on GST paid by mining lease holders. The 56th Council Appendix does not indicate any change to this carve out, so it continues to be exempt subject to the same condition.

Description

Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).

Notes

Annuity services under NPS have been specifically exempt. The broader 2025 rationalisation further favours insurance but this particular NPS annuity entry was already at 0% and continues unchanged.

Description

Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.

Notes

Defence group insurance schemes have a dedicated exemption entry. There is no change signalled in the new rate Annexure, so exemption at 0% carries forward.

Description

Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojana (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substituted by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substituted by [Pradhan Mantri Fasal Bima Yojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).

Notes

These social security and agricultural or health related general insurance schemes are already fully exempt. The 56th Council’s rationalisation of insurance rates does not disturb these targeted exemptions, so they remain at 0% with no GST and no ITC.

Description

Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.

Notes

Continues as specifically exempt government-backed life insurance and pension schemes. No change in GST treatment.

Description

Services by way of reinsurance of the insurance schemes specified in exemption list

Notes

Reinsurance of notified exempt schemes remains exempt so that the underlying exempt schemes are not indirectly taxed.

Description

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

Notes

Defence-linked group insurance continues to be fully exempt. No change in rate.

Description

Services by way of collection of contribution under the Atal Pension Yojana.

Notes

Collection charges for APY remain exempt to keep pension contributions tax neutral.

Description

Services by way of collection of contribution under any pension scheme of the State Governments.

Notes

Similar treatment as APY – collection services for State pension schemes remain exempt.

Description

Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.

Notes

Rural financial inclusion services continue to be exempt; no GST introduced after 22 Sep 2025.

Description

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

Notes

Government-funded insurance schemes remain exempt to avoid tax on government-paid social protection.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Notes

Historical spectrum / licence charges for pre-2016 period continue to be exempt to prevent double taxation.

Description

Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

Notes

Basic legal services to individuals and small entities remain exempt; no change in GST rate or scope here.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

Notes

Statutory registration and safety-related certification services stay exempt as before.

Description

Services by a specified organisation in respect of a religious pilgrimage facilitated by the( Ministry of External Affairs omitted on 25/01/2018), the Government of India, under bilateral arrangement.

Notes

Notified pilgrimage facilitation services remain exempt. No change.

Description

Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)

Notes

RTI information supply charges continue to be treated as exempt; no GST payable.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Notes

Statutory issue of identity and civil status documents remains outside GST burden (treated as exempt).

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

Notes

After clarification that such liquidated damages and penalties are a taxable supply, these services are taxed at the standard rate. The service rate rationalisation does not carve out any special treatment here, so the 18% rate remains.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.

Notes

Concessions for individual farmers’ use of natural resources continue to be exempt.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.

Notes

Exemption continues for pre-2016 one-time charges to avoid overlap with pre-GST regime.

Description

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

Notes

Merchant Overtime (MOT) charges remain exempt; GST 2.0 does not alter this entry.

Description

Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.

Notes

All notified skill development and vocational training services continue to be exempt.

Description

Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Arbitration services to Government bodies remain exempt even after the new slab structure.

Description

Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Legal services to Government remain exempt; no GST introduced post 22 Sep 2025.

Description

Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Senior advocate services to Government bodies also continue as exempt with no rate change.

Description

Overall Government public services

Notes

Public administration schedules under 9991 specify 18% for this code, with Nil only where certified as linked to the specified international football event. In practice, many sovereign functions are outside GST or separately exempt, but where this SAC is used for taxable services, the rate is 18% with ITC.

Description

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

Notes

The same 9991 table shows this code at 18% with an event linked Nil entry. Core government functions in these areas are covered by separate exemption entries, but any taxable public administration work under this SAC uses 18%.

Description

Public administrative services related to the more efficient operation of business.

Notes

Support services by government to improve business efficiency appear at 18% in the public administration schedule, again with a limited Nil line for certain sports events only.

Description

Other administrative services of the government n.e.c.

Notes

Residual public administration code 999119 is also set at 18% in SAC wise rate lists, with Nil reserved for certified sports related services. No slab change under GST 2.0.

Description

Public administrative services related to external affairs, diplomatic and consular services abroad.

Notes

External affairs and consular services appear under the same 9991 heading with 18% as standard, plus an event specific Nil concession. Typical taxable supplies under this SAC remain at 18%.

Description

Services related to foreign economic aid

Notes

Listed at 18% in the 9991 table, with the Nil entry tied only to certified services for the specified football event. Where this is treated as a taxable supply, the expected rate is 18%.

Description

Services related to foreign military aid

Notes

Same pattern as 999122: classification table gives 18% with an additional Nil line for the limited sports event condition, so normal treatment is 18% with ITC.

Description

Military defence services

Notes

Military defence appears under 9991 at 18%, subject to the same sports event Nil proviso. Defence functions themselves are generally sovereign, but any taxable service tagged here uses 18%.

Description

Civil defence services

Notes

Civil defence services share the same 18% listing in the public administration schedule, with Nil only for certified sports related services.

Description

Police and fire protection services

Notes

Police and fire protection are also coded at 18%, with the standard note that Nil applies only where the Director Sports certifies linkage to the specific football event.

Description

Public administrative services related to law courts

Notes

Court administration services under 9991 are given the same 18% plus event linked Nil structure, so the general rate to show is 18% with ITC.

Description

Administrative services related to the detention or rehabilitation of criminals.

Notes

Detention and rehabilitation administration appears in the public administration list at 18%, again with Nil for specific sports event related work only.

Description

Public administrative services related to other public order and safety affairs n.e.c.

Notes

This residual public order and safety code follows the same 18% standard rate and narrow Nil concession structure as other 9991 entries.

Description

Administrative services related to sickness, maternity or temporary disablement benefit schemes.

Notes

Social security administration codes 999131 to 999134 are grouped under compulsory social security services, each shown at 18% with a Nil line limited to certified sports event services. Typical taxable admin work sits at 18%.

Description

Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees

Notes

Same treatment as 999131: listed at 18% for standard rate purposes; effective Nil only where special event conditions are met.

Description

Administrative services related to unemployment compensation benefit schemes

Notes

Unemployment benefit administration is also mapped to 18% in the classification plus rate tables, with a sports event based Nil entry that does not affect normal use.

Description

Administrative services related to family and child allowance programmes

Notes

Family and child allowance administration completes this group; rate structure is the same 18% standard plus event linked Nil, so 18% with ITC is the typical rate.