What will be the sac code?

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Fiona Khanatore (Querist)
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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

Fiona Khanatore

Fiona Khanatore (Querist)
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12 September 2017 pls reply. thanks in advance

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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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).

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