ServiceSAC 9993 (Chapter 99)
Services by an entity registered under section 12AA (now section 12AB) of the Income-tax Act, 1961 by way of charitable activities. — GST rate 0%
0%GST
Condition: Nil
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | 9993 (Chapter 99) |
| Category | Charitable |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), services by an entity registered under section 12aa (now section 12ab) of the income-tax act, 1961 by way of charitable activities. classified under SAC 9993 (Chapter 99) attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.