9969 Electricity, gas, water and other distribution services
Heading 9969 of the SAC classification covers electricity, gas, water and other distribution services. Services under it are taxed at 18%.
- Residual rate18%
- Service codes6
- Schedule entries1
Distribution of electricity, gas and water on a network. The transmission and distribution of electricity by a licensed utility is exempt, so the taxable part of this heading is narrow.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9969
The rate schedule is written against the heading, so these entries govern every service code under 9969. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| Heading Residual | Electricity, gas, water and other distribution services. | 18% | 9% + 9% | Credit available |
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9969
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Transmission or distribution of electricity by an electricity transmission or distribution utility. Notification 12/2017-CT(R), entry 25
- Supply of water, other than purified, mineral, aerated, distilled, medicinal, ionic, battery or de-mineralised water and water sold in sealed containers. Notification 12/2017-CT(R), entry 99
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
6 service codes under 9969
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9969 1Electricity and gas distribution services3
Where SAC 9969 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
- Code and rate checked against the notification text, not a guess
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Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9969 questions
What does SAC heading 9969 cover?
Heading 9969 of the SAC classification covers electricity, gas, water and other distribution services. Services under it are taxed at 18%.
What is the GST rate for heading 9969?
Services under heading 9969 are taxed at 18%. GST rates change through Council notifications, so verify the current rate on the CBIC portal before invoicing or filing.
Are any services under heading 9969 exempt from GST?
Yes. 2 exempt entries touch this heading, including transmission or distribution of electricity by an electricity transmission or distribution utility. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9969?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9969 do I report?
Report all 4 digits of 9969 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
