Services Under SAC Code 999692

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Services GST Rate for SAC Code 999692

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
999692 Gambling and betting services including similar online services 28% with ITC 18% with ITC This SAC explicitly covers gambling, betting, casinos and similar services. Earlier, the standard rate was 28% on face value of bets for such services. With the rationalisation that withdraws the 28% slab from most services and does not list this SAC in the 40% demerit bucket, the typical rate to show from 22 Sep 2025 is 18% with ITC, while noting that certain online money gaming periods had distinct 28% rules in earlier years.

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