Kitne Din
ServiceSAC Chapter 99

Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. — GST rate 0%

0%GST
Condition: Nil
CGST (intra-state)0%
SGST / UTGST (intra-state)0%
IGST (inter-state)0%
SAC codeChapter 99
CategoryGovernment/Utilities
Source notification12/2017 (amended by 16/2025)

As per Notification 12/2017 (amended by 16/2025), services provided to a governmental authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. classified under SAC 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.

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Related SAC codes

Chapter 99Services by way of transfer of a going concern, as a whole or an…0%Chapter 99Pure services (excluding works contract service or other composite…0%Chapter 99Composite supply of goods and services in which the value of supply of…0%Chapter 99Services by a governmental authority by way of any activity in…0%Chapter 99Services by a Governmental Authority by way of any activity in…0%Chapter 99Services by the Central Government, State Government, Union territory…0%Chapter 99Services provided by the Central Government, State Government, Union…0%Chapter 99Services provided by Central Government, State Government, Union…0%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.