SAC Code
999112
Description
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
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.