SAC Code
999111
Description
Overall Government public services
New Rate
Old Rate
Notes
Exempt when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.