What will be the sac code?
This query is : Resolved
11 September 2017
My client providing electricity through generator to commercial building. what will be the sac code?
Support services to electricity distribution - 998631 or
Electricity distribution services - 996912
Support services to electricity distribution - 998631 or
Electricity distribution services - 996912
12 September 2017
pls reply. thanks in advance
03 August 2025
For the service of providing electricity through a generator to a commercial building, the applicable SAC code generally depends on whether you are considered as providing:
Electricity distribution services, or
Support services to electricity distribution (like maintenance, support, or auxiliary services).
Clarification:
996912 — Electricity distribution services
This SAC is for actual electricity distribution by the authorized/distribution company.
998631 — Support services to electricity distribution
This applies to services that support the distribution of electricity but do not include the actual supply or sale of electricity.
In your case:
If your client generates electricity and supplies it directly to the commercial building (essentially acting as the electricity supplier), it would be closer to Electricity distribution services (996912).
If your client is only providing some support, maintenance, or auxiliary service related to electricity but not actually supplying electricity, then Support services (998631) would be applicable.
Conclusion:
If your client is supplying electricity generated through a generator to the commercial building, use SAC code: 996912 (Electricity distribution services).
Electricity distribution services, or
Support services to electricity distribution (like maintenance, support, or auxiliary services).
Clarification:
996912 — Electricity distribution services
This SAC is for actual electricity distribution by the authorized/distribution company.
998631 — Support services to electricity distribution
This applies to services that support the distribution of electricity but do not include the actual supply or sale of electricity.
In your case:
If your client generates electricity and supplies it directly to the commercial building (essentially acting as the electricity supplier), it would be closer to Electricity distribution services (996912).
If your client is only providing some support, maintenance, or auxiliary service related to electricity but not actually supplying electricity, then Support services (998631) would be applicable.
Conclusion:
If your client is supplying electricity generated through a generator to the commercial building, use SAC code: 996912 (Electricity distribution services).
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