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.

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Categorisation of SAC Code 9995

SAC Code 9995 under GST can be classified in the following ways:

SAC Code

9995

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Same exemption conditions and monetary thresholds continue post 22 Sep 2025.

SAC Code

9995

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Low value membership fees of specified entities remain exempt.

SAC Code

999511

Description

Services furnished by business and employers organizations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999512

Description

Services furnished by professional organizations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999520

Description

Services furnished by trade unions

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999591

Description

Religious services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999592

Description

Services furnished by political organizations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999593

Description

Services furnished by human rights organizations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999594

Description

Cultural and recreational associations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999595

Description

Services furnished by environmental advocacy groups

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999596

Description

Services provided by youth associations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999597

Description

Other civic and social organizations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999598

Description

Homeowners associations

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999599

Description

Services provided by other membership organizations n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9995 and GST compliance.

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.

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.

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.

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.

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.

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.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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