9999 Services provided by extraterritorial organizations and bodies
Heading 9999 of the SAC classification covers services provided by extraterritorial organizations and bodies. Services under it are taxed at 18%.
- Residual rate18%
- Service codes1
- Schedule entries1
Services provided by extraterritorial organisations and bodies such as the United Nations, its specialised agencies, and foreign diplomatic missions in India. Most of these supplies are exempt or outside the charge.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9999
The rate schedule is written against the heading, so these entries govern every service code under 9999. 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 | Services provided by extraterritorial organisations and bodies. | 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 9999
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.
- Services by the United Nations or a specified international organisation, and by a foreign diplomatic mission located in India. Notification 12/2017-CT(R), entries 1 and 2
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.
1 service codes under 9999
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.
9999 0Services provided by extraterritorial organizations and bodies1
Where SAC 9999 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
- Reverse charge and input tax credit position explained for your case
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The invoicing and return rules that decide how this code is actually used.
SAC 9999 questions
What does SAC heading 9999 cover?
Heading 9999 of the SAC classification covers services provided by extraterritorial organizations and bodies. Services under it are taxed at 18%.
What is the GST rate for heading 9999?
Services under heading 9999 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 9999 exempt from GST?
Yes. 1 exempt entry touches this heading, including services by the United Nations or a specified international organisation, and by a foreign diplomatic mission located in India. 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 9999?
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 9999 do I report?
Report all 4 digits of 9999 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 
