9995 SAC Code: Services of membership organizations
SAC code 9995 is exclusively designated for the service category of "Membership Organization Services." This code plays a crucial role in accurately classifying and categorizing the services provided by membership organizations for the purpose of GST registration and compliance. It enables a systematic and streamlined approach to determine the applicable tax rates for these services.
Scope of SAC Code 9995
Membership organizations are entities that bring together individuals or businesses with shared interests, objectives, or affiliations. They provide a variety of services to their members, such as networking opportunities, educational programs, advocacy, certifications, publications, and other benefits. SAC code 9995 is specifically designed to capture and categorize these services within the GST framework.
By utilizing SAC code 9995, membership organizations and regulatory bodies can effectively classify and track the services provided by these organizations. It helps in determining the appropriate tax rates and facilitates compliance with GST regulations. This accurate classification also ensures transparency and clarity for both the organizations and their members regarding the taxation of these services.
Categorisation of SAC Code 9995
SAC Code 9995 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9995 | Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution Ð (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees (7500 substituted from 25/01/2017)per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. | 0% (Exempt, subject to value limits) | 0% (Exempt, subject to value limits) | Same exemption conditions and monetary thresholds continue post 22 Sep 2025. |
| 9995 | Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. | 0% (Exempt) | 0% (Exempt) | Low value membership fees of specified entities remain exempt. |
| 999511 | Services furnished by business and employers organizations | 18% with ITC | 18% with ITC | Same 9995 block as above. SAC wise lookups show a uniform 18% rate, with the Nil concession limited to a narrow sports event condition, so the typical rate for subscriptions and services to members is 18% with ITC. |
| 999512 | Services furnished by professional organizations | 18% with ITC | 18% with ITC | Membership-organization rate tables give 18% for this SAC. The GST 2.0 slab restructure did not move 9995 services to 5% or 40%, so the standard 18% with ITC continues to apply. |
| 999520 | Services furnished by trade unions | 18% with ITC | 18% with ITC | Membership-organisation rate schedules list trade-union services at 18%, with a nil line only when directly related to certain notified sports events without ITC. Typical union membership fees and services continue at 18%. |
| 999591 | Religious services | 0% without ITC | 0% without ITC | Classification tables show this SAC and some rate tools map it to 18% with an additional nil event line. However, core religious worship and rituals provided by eligible entities are generally covered by the separate exemption entry for religious activities, effectively yielding 0% GST and no ITC on inputs used exclusively for such exempt services. |
| 999592 | Services furnished by political organizations | 18% with ITC | 18% with ITC | Membership organisation schedules list this code at 18%, with a separate Nil entry restricted to services certified as connected with specified international football events. Typical organisational supplies remain at 18% with ITC. |
| 999593 | Services furnished by human rights organizations | 18% with ITC | 18% with ITC | Classified under 9995 membership organisation services, where the rate table sets 18% as the standard slab with a special Nil line only for particular sports related services. Practical commercial rate stays 18% with ITC. |
| 999594 | Cultural and recreational associations | 18% with ITC | 18% with ITC | Like other membership-organisation services (999592–999599), standard rate tables show 18% with a Nil line only for certified services relating to specified international sporting events. |
| 999595 | Services furnished by environmental advocacy groups | 18% with ITC | 18% with ITC | Environmental advocacy groups are part of the membership-organisation block and attract 18% GST for typical subscription / service fees unless a separate charitable exemption applies. |
| 999596 | Services provided by youth associations | 18% with ITC | 18% with ITC | Youth associations’ services are also treated as membership-organisation services at 18% with ITC, with only the FIFA-event Nil concession in the rate notification. |
| 999597 | Other civic and social organizations | 18% with ITC | 18% with ITC | Civic and social organisations under 99959 follow the same 18% slab, subject to the narrow event-based Nil entry; charitable-activity exemptions are condition-based and handled separately. |
| 999598 | Homeowners associations | 18% with ITC | 18% with ITC | Homeowners / resident welfare associations are generally treated as taxable membership organisations when their receipts cross thresholds and conditions for specific exemptions are not met; SAC lookups map them to 18%. |
| 999599 | Services provided by other membership organizations n.e.c. | 18% with ITC | 18% with ITC | Residual membership-organisation services not covered elsewhere in 9995 adopt the standard 18% rate, again with the special FIFA-event Nil provision only for narrowly defined cases. |
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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Frequently Asked Questions
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What does SAC Code 9995 cover?
SAC 9995 covers services of membership organisations. This includes trade and industry associations, chambers of commerce, professional bodies, clubs, societies and similar organisations that provide services and benefits to members in return for membership fees or subscriptions.
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What is the GST rate for SAC Code 9995 services?
Membership organisation services under 9995 usually attract 18 % GST on membership fees, subscription charges and other amounts collected for member related services, unless a specific exemption applies, for example for certain charitable or non profit activities that are clearly covered in GST notifications.
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What is the 6 digit SAC code under 9995?
Six digit codes under 9995 separate business and employer organisations, professional associations, labour unions, religious or political organisations and recreational clubs. Each has its own 6 digit SAC, but all generally fall under the same heading for GST rate purposes.
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Is TDS applicable on SAC Code 9995 services?
TDS on payments to membership organisations depends on the nature of payment. Pure membership fees to clubs and associations may not always attract TDS, but payments for specific services or contracts can fall under sections like 194C or 194J. The SAC code itself does not fix TDS.
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Do membership fees fall under SAC 9995?
Yes. Membership and subscription fees collected by clubs, trade bodies, chambers and associations for providing member facilities, events or services are generally classified under 9995 and are taxable at 18 %, unless a specific exemption is available and correctly claimed.
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Are services of clubs or sports associations covered under SAC 9995?
Yes. Services provided by clubs, sports associations or recreational societies to their members, such as access to sports facilities, events or club houses, are usually covered under 9995. Some sports services may also link to 9996, depending on the main nature of the activity.
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Do I need to mention SAC Code 9995 on an invoice?
If you are a club or association registered under GST, you should show SAC 9995 on your invoices or receipts for taxable membership or service charges. This helps members claim ITC where allowed and keeps your classification consistent in GST returns.