SAC Code
999113
Description
Public administrative services related to the more efficient operation of business.
New Rate
Old Rate
Notes
Nil 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. Other supplies to business entities are 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.