SAC Heading 9991 – Services of life insurance business provided by way of annuity under

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Results for 9991

44 results

Type	Level	Code & description	IGST	CGST	SGST	UGST
SAC	Heading	9991 — Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).	0%	-	-	-
SAC	Heading	9991 — Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.	0%	-	-	-
SAC	Heading	9991 — Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).	0%	-	-	-
SAC	Heading	9991 — Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.	0%	-	-	-
SAC	Heading	9991 — Services by way of reinsurance of the insuranc schemes specified in exemption list	0%	-	-	-
SAC	Heading	9991 — Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.	0%	-	-	-
SAC	Heading	9991 — Services by way of collection of contribution under the Atal Pension Yojana.	0%	-	-	-
SAC	Heading	9991 — Services by way of collection of contribution under any pension scheme of the State Governments.	0%	-	-	-
SAC	Heading	9991 — Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.	0%	-	-	-
SAC	Heading	9991 — Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.	0%	-	-	-
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.	0%	-	-	-
SAC	Heading	9991 — Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.	0%	-	-	-
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.	0%	-	-	-
SAC	Heading	9991 — Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.	0%	-	-	-
SAC	Heading	9991 — Services provided by an arbitral trubunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	0%	-	-	-
SAC	Heading	9991 — Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	0%	-	-	-
SAC	Heading	9991 — Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	0%	-	-	-
SAC	Heading	9991 — Public administration and other services provided to the community as a whole; compulsory social security services.	18%	9%	9%	9%
SAC	Heading	9991 — Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. Condition: …	0%	0%	0%	0%
SAC	Heading	9991 — Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Condition: Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and	0%	0%	0%	0%
SAC	Service code	999111 — Overall Government public services	18%	-	-	-
SAC	Service code	999112 — Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.	18%	-	-	-
SAC	Service code	999113 — Public administrative services related to the more efficient operation of business.	18%	-	-	-
SAC	Service code	999119 — Other administrative services of the government n.e.c.	18%	-	-	-
SAC	Service code	999121 — Public administrative services related to external affairs, diplomatic and consular services abroad.	18%	-	-	-
SAC	Service code	999122 — Services related to foreign economic aid	18%	-	-	-
SAC	Service code	999123 — Services related to foreign military aid	18%	-	-	-
SAC	Service code	999124 — Military defence services	18%	-	-	-
SAC	Service code	999125 — Civil defence services	18%	-	-	-
SAC	Service code	999126 — Police and fire protection services	18%	-	-	-
SAC	Service code	999127 — Public administrative services related to law courts	18%	-	-	-
SAC	Service code	999128 — Administrative services related to the detention or rehabilitation of criminals.	18%	-	-	-
SAC	Service code	999129 — Public administrative services related to other public order and safety affairs n.e.c.	18%	-	-	-
SAC	Service code	999131 — Administrative services related to sickness, maternity or temporary disablement benefit schemes.	18%	-	-	-
SAC	Service code	999132 — Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees	18%	-	-	-
SAC	Service code	999133 — Administrative services related to unemployment compensation benefit schemes	18%	-	-	-
SAC	Service code	999134 — Administrative services related to family and child allowance programmes	18%	-	-	-

Understanding the 9991 SAC code

SAC 9991 is a 4-digit heading under Chapter 99. This page shows the 6-digit service codes and applicable GST details available under this heading.

Heading 9991 — Public Administration Services

Service codes under this heading 9991

SAC Code	Description
999111	Overall Government public services
999112	Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
999113	Public administrative services related to the more efficient operation of business.
999119	Other administrative services of the government n.e.c.
999121	Public administrative services related to external affairs, diplomatic and consular services abroad.
999122	Services related to foreign economic aid
999123	Services related to foreign military aid
999124	Military defence services
999125	Civil defence services
999126	Police and fire protection services
999127	Public administrative services related to law courts
999128	Administrative services related to the detention or rehabilitation of criminals.
999129	Public administrative services related to other public order and safety affairs n.e.c.
999131	Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132	Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133	Administrative services related to unemployment compensation benefit schemes
999134	Administrative services related to family and child allowance programmes

Source

HSN classification and GST rate information is based on official GST/CBIC rate schedules and notifications. WealthView updates its database when official changes are published. For the latest applicability, refer to the current official GST/CBIC notifications and rate schedules.