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Know The GST Rates And SAC Codes Of Different Services
The SAC Code System is planned and maintained by the Service Tax Department of India. Under service tax, SAC Codes were used to categorise and identify different kinds of services supplied by businesses. After the introduction of GST rules, service tax was abolished. However, the GST rules retained the use of SAC codes for categorising services so that the GST rates on them can be fixed. Currently, businesses engaged in the supply of services use the SAC codes to identify their services when filing their GST returns.
Services Accounting Code, also known as SAC Code, is a classification system for services developed by the Service Tax Department of India. The Goods and Services Act, 2017 subsumed the other forms of indirect taxes that were prevalent in India. It introduced a uniform tax code for goods and services. In the case of services, service tax was applicable before GST was introduced.
What are SAC Codes?
The SAC code’s full form is Services Accounting Code. It is a 6-digit code assigned to different services. The SAC code can be broken down in the following manner –
- The first two digits of the code, ‘99’ are uniform across all types of services
- The next two digits of the code classify the group into which the services fall
- The last two digits of the code specify the exact type of service provided.
For example, take the SAC code 995412. In this:
- ‘99’ is fixed
- ‘54’ is the group of service which, in this case, is construction
- ‘12’ is the actual service which, in this case, is the construction of residential buildings for nursing homes, homeless shelters, old age homes, hostels, etc.
What is the SAC Code in GST?
Under the GST rules, the SAC code is a code that is assigned to the supply of services. It is a system of categorising different types of services which was introduced by CBIC (Central Board of Indirect Taxes and Customs). The SAC codes are used by businesses and the GST department to identify the category of services supplied and the applicable GST rate on them. The SAC codes in GST depend on the HSN (Harmonised System of Nomenclature) system which is used internationally for classifying goods and services.
Also Read: What Is GST On Personal Loans and How Does It Impact Borrowers?
Who Can Use SAC Codes?
Every business engaged in the supply of service and registered under GST has to use the SAC code for classifying the type of service provided. The SAC code would be used at the time of filing GST returns and also when issuing invoices for the service supplied.
However, if the annual turnover of the business is below Rs.1.5 crores, the SAC code is not mandatory to use.
Is it Mandatory to Mention SAC Code in an Invoice?
Yes, it is mandatory to mention the SAC code in the supply invoice if the aggregate annual turnover of the business exceeds Rs.1.5 crores. Moreover, the SAC code should also be furnished in the GSTR filing.
What Will be the SAC code for a Work Contract?
For a works contract, the generic SAC code group is 9954. Thereafter, depending on the type of service rendered, you can find the exact SAC code.
GST Rates and SAC Codes of Different Services
GST Rates and SAC Codes of Different Services
Here is the complete SAC code list for different types of services as specified by the GST Act, 2017:
| SAC Group | SAC code | Service covered |
| 99541 | 995411 | Single dwelling or multi-dwelling or multi-storied residential buildings construction |
| 995412 | Construction of other residential buildings such as old age homes, homeless shelters, hostels etc. | |
| 995413 | Construction of industrial buildings such as buildings used for production activities (used for assembly line activities), storage buildings, workshops, and other similar industrial buildings | |
| 995414 | Construction of commercial buildings such as office buildings, malls, hotels, exhibition & marriage halls, restaurants, rail or road terminals, airports, parking garages, theatres, petrol and service stations etc | |
| 995415 | Construction of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings | |
| 995416 | Construction Services of other buildings n.e.c | |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above | |
| 99542 | 995421 | General construction of streets, highways, roads, bridges and tunnels and railways and airfield runways |
| 995422 | General construction of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | |
| 995423 | General construction of long-distance underground/overland/submarine pipelines, pumping stations and related works; communication and electric power lines (cables); transformer stations and related works. | |
| 995424 | General construction of local water & sewage pipelines, electricity and communication cables & related works | |
| 995425 | General construction of mines and industrial plants | |
| 995426 | General Construction of Power Plants and related infrastructure | |
| 995427 | General construction of outdoor sport and recreation facilities | |
| 995428 | General construction services of other civil engineering work n.e.c. | |
| 995429 | Repair, additions, alterations, replacements, maintenance or remodelling, renovation, of the constructions covered above | |
| 99543 | 995431 | Demolition services |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches | |
| 995433 | Excavating and earthmoving | |
| 995434 | Water well drilling services and septic system installation services | |
| 995435 | Other site preparation services n.e.c | |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above | |
| 99544 | 995441 | Installation, assembly and erection services of prefabricated buildings |
| 995442 | Installation, erection and assembly services of other prefabricated structures and constructions | |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | |
| 995444 | Other types of erection and assembly n.e.c. | |
| 995449 | Services involving Repair, additions, alterations, replacements, maintenance of the constructions covered above | |
| 99545 | 995451 | Pile driving and foundation services |
| 995452 | Building and Roof Framing services | |
| 995453 | Waterproofing and roofing services | |
| 995454 | Concrete services | |
| 995455 | Structural steel erection services | |
| 995456 | Masonry services | |
| 995457 | Scaffolding services | |
| 995458 | Other special trade construction services n.e.c. | |
| 995459 | Repair, additions, alterations, replacements, maintenance of the constructions covered above. | |
| 99546 | 995461 | Electrical installation services, including Electrical wiring & fitting services, burglar alarm system installation services and fire alarm installation services |
| 995462 | Drain laying and water plumbing | |
| 995463 | Heating, ventilation and air conditioning equipment installation services | |
| 995464 | Gas fitting installation services | |
| 995465 | Insulation services | |
| 995466 | Lift and escalator installation services | |
| 995468 | Other installation services n.e.c. | |
| 995469 | Services involving Repair, additions, alterations, replacements, maintenance of the installations covered above. | |
| 99547 | 995471 | Glazing services |
| 995472 | Plastering services | |
| 995473 | Painting services | |
| 995474 | Wall tiling and floor services | |
| 995475 | Other floor laying, wall covering and wallpapering services | |
| 995476 | Joinery and carpentry services | |
| 995477 | Railing and fencing services | |
| 995478 | Other building completion and finishing services n.e.c. | |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | |
| 99611 | 99611 | Services provided for a fee/commission or contract basis on wholesale trade |
| 99621 | 996211 | Services provided for a fee/commission or contract basis on retail trade |
| 99631 | 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc |
| 996312 | Campsite services | |
| 996313 | Recreational and vacation camp services | |
| 99632 | 996321 | Room or unit accommodation services for students in student residences |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | |
| 996329 | Other room or unit accommodation services n.e.c. | |
| 99633 | 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc. including Room services, takeaway services and door delivery of food. | |
| 996333 | Services provided in Canteen and other similar establishments | |
| 996334 | Catering in Exhibition halls, Marriage Halls, Events and other functions whether indoor or outdoors | |
| 996335 | Catering services in trains, flights etc. | |
| 996336 | Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators | |
| 996337 | Other contract food services | |
| 996339 | Other food, alcoholic & non-alcoholic beverages or edible preparations serving services n.e.c. | |
| 99641 | 996411 | Local land transport passenger services provided by railways, monorail, metro, bus, autos, tramway, three-wheelers, scooters and other motor vehicles |
| 996412 | Taxi services including radio taxi & other similar services; | |
| 996413 | Non-scheduled local bus and coach charter services | |
| 996414 | Other land transportation services for passengers. | |
| 996415 | Local water transport services of passengers by ferries, cruises etc | |
| 996416 | Sightseeing transportation services by rail, land, water & air | |
| 996419 | Other local transportation services of passengers n.e.c. | |
| 99642 | 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc |
| 996422 | Long-distance passenger transport through Road by Bus, Car, non-scheduled long-distance bus and coach services, stage carriage etc | |
| 996423 | Taxi services including radio taxi & other similar services | |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | |
| 996425 | Domestic/International Scheduled Air transport services of passengers | |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | |
| 996427 | Space transport services of passengers | |
| 996429 | Other long-distance transportation services of passengers n.e.c. | |
| 99651 | 996511 | Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc. by refrigerator vehicles, trucks, trailers, man or animal-drawn vehicles or any other vehicles. |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | |
| 996519 | Other land transport services for goods n.e.c. | |
| 99652 | 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | |
| 99653 | 996531 | Air transport services of letters & parcels and other goods |
| 996532 | Space transport services of freight | |
| 99660 | 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels etc. with or without operator | |
| 996603 | Rental services of aircraft including passenger aircraft, freight aircraft etc. with or without operator | |
| 996609 | Rental services for other transport vehicles n.e.c. with or without operator | |
| 99671 | 996711 | Container handling services |
| 996712 | Customs House Agent services | |
| 996713 | Clearing and forwarding services | |
| 996719 | Other cargo and baggage handling services | |
| 99672 | 996721 | Refrigerated storage services |
| 996722 | Bulk liquid or gas storage services | |
| 996729 | Other storage and warehousing services | |
| 99673 | 996731 | Railway pushing or towing services |
| 996739 | Other supporting services for railway transport n.e.c. | |
| 99674 | 996741 | Bus station services |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | |
| 996743 | Parking lot services | |
| 996744 | Towing services for commercial and private vehicles | |
| 996749 | Other supporting services for road transport n.e.c. | |
| 99675 | 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, lightships etc |
| 996752 | Pilotage and berthing services | |
| 996753 | Vessel salvage and refloating services | |
| 996759 | Other supporting services for water transport n.e.c. | |
| 99676 | 996761 | Airport operation services (excl. cargo handling) |
| 996762 | Air traffic control services | |
| 996763 | Other supporting services for air transport | |
| 996764 | Supporting services for space transport | |
| 99679 | 996791 | Goods transport agency services for road transport |
| 996792 | Goods transport agency services for other modes of transport | |
| 996793 | Other goods transport services | |
| 996799 | Other supporting transport services n.e.c | |
| 99681 | 996811 | Postal services, including post office counter services, mailbox rental services. |
| 996812 | Courier services | |
| 996813 | Local delivery services | |
| 996819 | Other Delivery Services n.e.c | |
| 99691 | 996911 | Electricity transmission services |
| 996912 | Electricity distribution services | |
| 996913 | Gas distribution services | |
| 99692 | 996921 | Water distribution services |
| 996922 | Services involving the distribution of steam, hot water and air conditioning supply etc. | |
| 996929 | Other similar services. | |
| 99711 | 997111 | Central banking services |
| 997112 | Deposit services | |
| 997113 | Credit-granting services including stand-by commitment, guarantees & securities | |
| 997114 | Financial leasing services | |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | |
| 99712 | 997120 | Investment banking services |
| 99713 | 997131 | pension services |
| 997132 | Life insurance services (excluding reinsurance services) | |
| 997133 | Accident and health insurance services | |
| 997134 | Motor vehicle insurance services | |
| 997135 | Marine, aviation, and other transport insurance services | |
| 997136 | Freight insurance services & Travel insurance services | |
| 997137 | Other property insurance services | |
| 997139 | Other non-life insurance services (excluding reinsurance services) | |
| 99714 | 997141 | Life reinsurance services |
| 997142 | Accident and health reinsurance services | |
| 997143 | Motor vehicle reinsurance services | |
| 997144 | Marine, aviation and other transport reinsurance ser | |
| 997145 | services | |
| 997146 | Freight reinsurance services | |
| 997147 | Other property reinsurance services | |
| 997149 | Other non-life reinsurance services | |
| 99715 | 997151 | Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services |
| 997152 | Brokerage and related securities and commodities services including commodity exchange services | |
| 997153 | Portfolio management services except for pension funds | |
| 997154 | Trust and custody services | |
| 997155 | Services related to the administration of financial markets | |
| 997156 | Financial consultancy services | |
| 997157 | Foreign exchange services | |
| 997158 | Financial transactions processing and clearinghouse services | |
| 997159 | Other services auxiliary to financial services | |
| 99716 | 997161 | Insurance brokerage and agency services |
| 997162 | Insurance claims adjustment services | |
| 997163 | Actuarial services | |
| 997164 | Pension fund management services | |
| 997169 | Other services auxiliary to insurance and pensions | |
| 99717 | 997171 | Services of holding equity of subsidiary companies |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities | |
| 99721 | 997211 | Rental or leasing services involving own or leased residential property |
| 997212 | Rental or leasing services involving own or leased non-residential property | |
| 997213 | Trade services of buildings | |
| 997214 | Trade services of time-share properties | |
| 997215 | Trade services of vacant and subdivided land | |
| 99722 | 997221 | Property management services on a fee/commission basis or contract basis |
| 997222 | Building sales on a fee/commission basis or contract basis | |
| 997223 | Land sales on a fee/commission basis or contract basis | |
| 997224 | Real estate appraisal services on a fee/commission basis or contract basis | |
| 99731 | 997311 | Leasing or rental services concerning transport equipment including containers, with or without operator |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator | |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator | |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | |
| 997315 | Leasing or rental services concerning computers with or without operators | |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator | |
| 997319 | Leasing or rental services concerning other machinery and equipment with or without operator | |
| 99732 | 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | |
| 997323 | Leasing or rental services concerning furniture and other household appliances | |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. | |
| 997325 | Leasing or rental services concerning household linen. | |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. | |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment | |
| 997329 | Leasing or rental services concerning other goods | |
| 99733 | 997331 | Licensing services for the right to use computer software and databases. |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | |
| 997333 | Licensing services for the right to reproduce original artworks | |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. | |
| 997335 | Licensing services for the right to use R&D products | |
| 997336 | Licensing services for the right to use trademarks and franchises | |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | |
| 997338 | Licensing services for the right to use other natural resources including telecommunication spectrum | |
| 997339 | Licensing services for the right to use other intellectual property products and other resources n.e.c | |
| 99811 | 998111 | Research and experimental development services in natural sciences |
| 998112 | Research and experimental development services in engineering and technology | |
| 998113 | Research and experimental development services in medical sciences and pharmacy. | |
| 998114 | Research and experimental development services in agricultural sciences. | |
| 99812 | 998121 | Research and experimental development services in social sciences. |
| 998122 | Research and experimental development services in humanities | |
| 99813 | 998130 | Interdisciplinary research and experimental development services |
| 99814 | 998141 | Research and development originals in pharmaceuticals |
| 998142 | Research and development originals in agriculture | |
| 998143 | Research and development originals in biotechnology | |
| 998144 | Research and development originals in computer-related sciences | |
| 998145 | Research and development originals in other fields n.e.c. | |
| 99821 | 998211 | Legal advisory and representation services concerning criminal law. |
| 998212 | Legal advisory and representation services concerning other fields of law. | |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | |
| 998214 | Legal documentation and certification services concerning other documents. | |
| 998215 | Arbitration and conciliation services | |
| 998216 | Other legal services n.e.c. | |
| 99822 | 998221 | Financial auditing services |
| 998222 | Accounting and bookkeeping services | |
| 998223 | Payroll services | |
| 998224 | Other similar services n.e.c | |
| 99824 | 998240 | Insolvency and receivership services |
| 99831 | 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. |
| 998312 | Business consulting services including public relations services | |
| 998313 | Information technology (IT) consulting and support services | |
| 998314 | Information technology (IT) design and development services | |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services | |
| 998316 | IT infrastructure and network management services | |
| 998319 | Other information technology services n.e.c | |
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. | |
| 99832 | 998321 | Architectural advisory services |
| 998322 | Architectural services for residential building projects | |
| 998323 | Architectural services for non-residential building projects | |
| 998324 | Historical restoration architectural services | |
| 998325 | Urban planning services | |
| 998326 | Rural land planning services | |
| 998327 | Project site master planning services | |
| 998328 | Landscape architectural services and advisory services | |
| 99833 | 998331 | Engineering advisory services |
| 998332 | Engineering services for building projects | |
| 998333 | Engineering services for industrial and manufacturing projects | |
| 998334 | Engineering services for transportation projects | |
| 998335 | Engineering services for power projects | |
| 998336 | Engineering services for telecommunications and broadcasting projects | |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. | |
| 998338 | Engineering services for other projects n.e.c. | |
| 998339 | Project management services for construction projects | |
| 99834 | 998341 | Geological and geophysical consulting services |
| 998342 | Subsurface surveying services | |
| 998343 | Mineral exploration and evaluation | |
| 998344 | Surface surveying and map-making services | |
| 998345 | Weather forecasting and meteorological services | |
| 998346 | Technical testing and analysis services | |
| 998347 | Certification of ships, aircraft, dams, etc. | |
| 998348 | Certification and authentication of works of art | |
| 998349 | Other technical and scientific services n.e.c. | |
| 99835 | 998351 | Veterinary services for pet animals |
| 998352 | Veterinary services for livestock | |
| 998359 | Other veterinary services n.e.c. | |
| 99836 | 998361 | Advertising Services |
| 998362 | Purchase or sale of advertising space or time, on commission | |
| 998363 | Sale of advertising space in print media (except on commission) | |
| 998364 | Sale of TV and radio advertising time | |
| 998365 | Sale of Internet advertising space | |
| 998366 | Sale of other advertising space or time (except on commission) | |
| 99837 | 998371 | Market research services |
| 998372 | Public opinion polling services | |
| 99838 | 998381 | Portrait photography services |
| 998382 | Advertising and related photography services | |
| 998383 | Event photography and event videography services | |
| 998384 | Speciality photography services | |
| 998385 | Restoration and retouching services of photography | |
| 998386 | Photographic & video graphics processing services | |
| 998387 | Other Photography & Videography and their processing services n.e.c. | |
| 99839 | 998391 | Speciality design services including interior design, fashion design, industrial design and other speciality design services |
| 998392 | Design originals | |
| 998393 | Scientific and technical consulting services | |
| 998394 | Original compilations of facts/information | |
| 998395 | Translation and interpretation services | |
| 998396 | Trademarks and franchises | |
| 998397 | Sponsorship Services & Brand Promotion Services | |
| 998399 | Other professional, technical and business services n.e.c. | |
| 99841 | 998411 | Carrier services |
| 998412 | Fixed telephony services | |
| 998413 | Mobile telecommunications services | |
| 998414 | Private network services | |
| 998415 | Data transmission services | |
| 998419 | Other telecommunications services including Fax services, Telex services n.e.c. | |
| 99842 | 998421 | Internet backbone services |
| 998422 | Internet access services in wired and wireless mode. | |
| 998423 | Fax, telephony over the Internet | |
| 998424 | Audio conferencing and video conferencing over the Internet | |
| 998429 | Other Internet telecommunications services n.e.c. | |
| 99843 | 998431 | Online text-based information such as online books, newspapers, periodicals, directories etc |
| 998432 | Online audio content | |
| 998433 | Online video content | |
| 998434 | Software downloads | |
| 998439 | Other on-line contents n.e.c. | |
| 99844 | 998441 | News agency services to newspapers and periodicals |
| 998442 | Services of independent journalists and press photographers | |
| 998443 | News agency services to audio-visual media | |
| 99845 | 998451 | Library services |
| 998452 | Operation services of public archives including digital archives | |
| 998453 | Operation services of historical archives including digital archives | |
| 99846 | 998461 | Radio broadcast originals |
| 998462 | Television broadcast originals | |
| 998463 | Radio channel programmes | |
| 998464 | Television channel programmes | |
| 998465 | Broadcasting services | |
| 998466 | Home programme distribution services | |
| 99851 | 998511 | Executive/retained personnel search services |
| 998512 | Permanent placement services, other than executive search services | |
| 998513 | Contract staffing services | |
| 998514 | Temporary staffing services | |
| 998515 | Long-term staffing (payrolling) services | |
| 998516 | Temporary staffing-to-permanent placement services | |
| 99852 | 998521 | Investigation services |
| 998522 | Security consulting services | |
| 998523 | Security systems services | |
| 998524 | Armoured car services | |
| 998525 | Guard services | |
| 998526 | Training of guard dogs | |
| 998527 | Polygraph services | |
| 998528 | Fingerprinting services | |
| 998529 | Other security services n.e.c. | |
| 99853 | 998531 | Disinfecting and exterminating services |
| 998532 | Window cleaning services | |
| 998533 | General cleaning services | |
| 998534 | Specialized cleaning services for reservoirs and tanks | |
| 998535 | Sterilization of objects or premises (operating rooms) | |
| 998536 | Furnace and chimney cleaning services | |
| 998537 | Exterior cleaning of buildings of all types | |
| 998538 | Cleaning of transportation equipment | |
| 998539 | Other cleaning services n.e.c. | |
| 99854 | 998540 | Packaging services of goods for others |
| 998541 | Parcel packing and gift wrapping | |
| 998542 | Coin and currency packing services | |
| 998549 | Other packaging services n.e.c | |
| 99855 | 998551 | Reservation services for transportation |
| 998552 | Reservation services for accommodation, cruises and package tours | |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls | |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | |
| 998555 | Tour operator services | |
| 998556 | Tourist guide services | |
| 998557 | Tourism promotion and visitor information services | |
| 998559 | Other travel arrangement and related services n.e.c | |
| 99859 | 998591 | Credit reporting & rating services |
| 998592 | Collection agency services | |
| 998593 | Telephone-based support services | |
| 998594 | Combined office administrative services | |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc | |
| 998596 | Events, Exhibitions, Conventions and trade shows organization and assistance services | |
| 998597 | Landscape care and maintenance services | |
| 998598 | Other information services n.e.c. | |
| 998599 | Other support services n.e.c. | |
| 99861 | 998611 | Support services to crop production |
| 998612 | Animal husbandry services | |
| 998613 | Support services to hunting | |
| 998614 | Support services to forestry and logging | |
| 998615 | Support services to fishing | |
| 998619 | Other support services to agriculture, hunting, forestry and fishing | |
| 99862 | 998621 | Support services to oil and gas extraction |
| 998622 | Support services to other mining n.e.c. | |
| 99863 | 998631 | Support services to electricity transmission and distribution |
| 998632 | Support services to gas distribution | |
| 998633 | Support services to water distribution | |
| 998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | |
| 99871 | 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment. |
| 998712 | Maintenance and repair services of office and accounting machinery | |
| 998713 | Maintenance and repair services of computers and peripheral equipment | |
| 998714 | Maintenance and repair services of transport machinery and equipment | |
| 998715 | Maintenance and repair services of electrical household appliances | |
| 998716 | Maintenance and repair services of telecommunication equipment and apparatus | |
| 998717 | Maintenance and repair services of commercial and industrial machinery. | |
| 998718 | Maintenance and repair services of elevators and escalators | |
| 998719 | Maintenance and repair services of other machinery and equipment | |
| 99872 | 998721 | Repair services of footwear and leather goods |
| 998722 | Repair services of watches, clocks and jewellery | |
| 998723 | Repair services of garments and household textiles | |
| 998724 | Repair services of furniture | |
| 998725 | Repair services of bicycles | |
| 998726 | Maintenance and repair services of musical instruments | |
| 998727 | Repair services for photographic equipment and cameras | |
| 998729 | Maintenance and repair services of other goods n.e.c. | |
| 99873 | 998731 | Installation services of fabricated metal products, except machinery and equipment. |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment. | |
| 998733 | Installation services of office and accounting machinery and computers | |
| 998734 | Installation services of radio, television and communications equipment and apparatus. | |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments. | |
| 998736 | Installation services of electrical machinery and apparatus n.e.c. | |
| 998739 | Installation services of other goods n.e.c. | |
| 99881 | 998811 | Meat processing services |
| 998812 | Fish processing services | |
| 998813 | Fruit and vegetable processing services | |
| 998814 | Vegetable and animal oil and fat manufacturing services | |
| 998815 | Dairy product manufacturing services | |
| 998816 | Other food product manufacturing services | |
| 998817 | Prepared animal feeds manufacturing services | |
| 998818 | Beverage manufacturing services | |
| 99882 | 998821 | Textile manufacturing services |
| 998822 | Wearing apparel manufacturing services | |
| 998823 | Leather and leather product manufacturing services | |
| 99883 | 998831 | Wood and wood product manufacturing services |
| 998832 | Paper and paper product manufacturing services | |
| 99884 | 998841 | Coke and refined petroleum product manufacturing services |
| 998842 | Chemical product manufacturing services | |
| 998843 | Pharmaceutical product manufacturing services | |
| 99885 | 998851 | Rubber and plastic product manufacturing services |
| 998852 | Plastic product manufacturing services | |
| 998853 | Other non-metallic mineral product manufacturing services | |
| 99886 | 998860 | Basic metal manufacturing services |
| 99887 | 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services |
| 998872 | Weapon and ammunition manufacturing services | |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | |
| 998874 | Computer, electronic and optical product manufacturing services | |
| 998875 | Electrical equipment manufacturing services | |
| 998876 | General-purpose machinery manufacturing services n.e.c. | |
| 998877 | Special-purpose machinery manufacturing services | |
| 99888 | 998881 | Motor vehicle and trailer manufacturing services |
| 998882 | Other transport equipment manufacturing services | |
| 99889 | 998891 | Furniture manufacturing services |
| 998892 | Jewellery manufacturing services | |
| 998893 | Imitation jewellery manufacturing services | |
| 998894 | Musical instrument manufacturing services | |
| 998895 | Sports goods manufacturing services | |
| 998896 | Game and toy manufacturing services | |
| 998897 | Medical and dental instrument and supply manufacturing services | |
| 998898 | Other manufacturing services n.e.c. | |
| 99891 | 998911 | Publishing, on a fee or contract basis |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | |
| 99892 | 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services |
| 99893 | 998931 | Iron and steel casting services |
| 998932 | Non-ferrous metal casting services | |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services | |
| 99894 | 998941 | Metal Waste and scrap recovery (recycling) services, on a fee or contract basis |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | |
| 99911 | 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 the business. | |
| 999119 | Other administrative services of the government n.e.c. | |
| 99912 | 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. | |
| 99913 | 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 | |
| 99921 | 999210 | Pre-primary education services |
| 99922 | 999220 | Primary education services |
| 99923 | 999231 | Secondary education services, general |
| 999232 | Secondary education services, technical and vocational | |
| 99924 | 999241 | Higher education services, general |
| 999242 | Higher education services, technical | |
| 999243 | Higher education services, vocational | |
| 999249 | Other higher education services | |
| 99925 | 999259 | Specialized education services |
| 99929 | 999291 | Cultural education services |
| 999292 | Sports and recreation education services | |
| 999293 | Commercial training and coaching services | |
| 999294 | Other education and training services n.e.c. | |
| 999295 | services involving the conduct of examination for admission to educational institutions | |
| 999299 | Other Educational support services | |
| 99931 | 999311 | Inpatient services |
| 999312 | Medical and dental services | |
| 999313 | Childbirth and related services | |
| 999314 | Nursing and Physiotherapeutic services | |
| 999315 | Ambulance services | |
| 999316 | Medical Laboratory and Diagnostic-imaging services | |
| 999317 | Blood, sperm and organ bank services | |
| 999319 | Other human health services including homoeopathy, Unani, Ayurveda, naturopathy, acupuncture etc. | |
| 999311 | Inpatient services | |
| 99932 | 999321 | Residential health-care services other than by hospitals |
| 999322 | Residential care services for the elderly and persons with disabilities | |
| 99933 | 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse |
| 999332 | Other social services with accommodation for children | |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | |
| 999334 | Other social services with accommodation for adults | |
| 99934 | 999341 | Vocational rehabilitation services |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | |
| 99935 | 999351 | Child day-care services |
| 999352 | Guidance and counselling services n.e.c. related to children | |
| 999353 | Welfare services without accommodation | |
| 999359 | Other social services without accommodation n.e.c. | |
| 99941 | 999411 | Sewerage and sewage treatment services |
| 999412 | Septic tank emptying and cleaning services | |
| 99942 | 999421 | Collection services of hazardous waste |
| 999422 | Collection services of non-hazardous recyclable materials | |
| 999423 | General waste collection services, residential | |
| 999424 | General waste collection services, other n.e.c. | |
| 99943 | 999431 | Waste preparation, consolidation and storage services |
| 999432 | Hazardous waste treatment and disposal services | |
| 999433 | Non-hazardous waste treatment and disposal services | |
| 99944 | 999441 | Site remediation and clean-up services |
| 999442 | Containment, control and monitoring services and other site remediation services | |
| 999443 | Building remediation services | |
| 999449 | Other remediation services n.e.c. | |
| 99945 | 999451 | Sweeping and snow removal services |
| 999459 | Other sanitation services n.e.c. | |
| 99949 | 999490 | Other environmental protection services n.e.c. |
| 99951 | 999511 | Services furnished by business and employers’ organizations |
| 999512 | Services furnished by professional organizations | |
| 99952 | 999520 | Services offered by trade unions |
| 99959 | 999591 | Religious services |
| 999592 | Services furnished by political organizations | |
| 999593 | Services furnished by human rights organizations | |
| 999594 | Cultural and recreational associations | |
| 999595 | Services furnished by environmental advocacy groups | |
| 999596 | Services provided by youth associations | |
| 999597 | Other civic and social organizations | |
| 999598 | Homeowners’ associations | |
| 999599 | Services provided by other membership organizations n.e.c. | |
| 99961 | 999611 | Sound recording services |
| 999612 | Motion picture, videotape, television and radio programme production services | |
| 999613 | Audiovisual post-production services | |
| 999614 | Motion picture, videotape and television programme distribution services | |
| 999615 | Motion picture projection services | |
| 99962 | 999621 | Performing arts event promotion and organization services |
| 999622 | Performing arts event production and presentation services | |
| 999623 | Performing arts facility operation services | |
| 999629 | Other performing arts and live entertainment services n.e.c. | |
| 99963 | 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | |
| 999633 | Original works of authors, composers and other artists except for performing artists, painters and sculptors | |
| 99964 | 999641 | Museum and preservation services of historical sites and buildings |
| 999642 | Botanical, zoological and nature reserve services | |
| 99965 | 999651 | Sports and recreational sports event promotion and organization services |
| 999652 | Sports and recreational sports facility operation services | |
| 999659 | Other sports and recreational sports services n.e.c. | |
| 99966 | 999661 | Services of athletes |
| 999662 | Support services related to sports and recreation | |
| 99969 | 999691 | Amusement parks and similar attractions services |
| 999692 | Gambling and betting services including similar online services | |
| 999693 | Coin-operated amusement machine services | |
| 999694 | Lottery services | |
| 999699 | Other recreation and amusement services n.e.c. | |
| 99971 | 999711 | Coin-operated laundry services |
| 999712 | Dry-cleaning services (including fur product cleaning services) | |
| 999713 | Other textile cleaning services | |
| 999714 | Pressing services | |
| 999715 | Dyeing and colouring services | |
| 999719 | Other washing, cleaning and dyeing services n.e.c | |
| 99972 | 999721 | Hairdressing and barber’s services |
| 999722 | Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services | |
| 999723 | Physical well-being services including health club & fitness centre | |
| 999729 | Other beauty treatment services n.e.c. | |
| 99973 | 999731 | Cemeteries and cremation services |
| 999732 | Undertaking services | |
| 99979 | 999791 | Services involving commercial use or exploitation of any event |
| 999792 | Agreeing to do an act | |
| 999793 | Agreeing to refrain from doing an act | |
| 999794 | Agreeing to tolerate an act | |
| 999795 | Conduct of religious ceremonies/rituals by persons | |
| 999799 | Other services n.e.c. | |
| 99980 | 999800 | Part-time and full-time domestic services |
| 99990 | 999900 | Services offered by extraterritorial bodies and organisations |
What are the Differences Between HSN Codes and SAC Codes?
There is only one basic difference between the HSN code and the SAC code. This difference is in the usage of the code. The HSN code is used for classifying the category of goods supplied by the business. SAC in GST, on the other hand, is used for classifying the type of service supplied by the business. So, while HSN codes are used to classify goods, SAC codes are used to classify services under the GST Act, 2017.
Moreover, the HSN code is an 8-digit code while the SAC code is a 6-digit one.
Also Read: How To File GSTR-9 And What Is The Penalty For Late Filing?
Final Word
SAC codes are an important requirement for GST-compliant businesses if their annual turnovers exceed Rs.1.5 crore. This code is required on the invoices and GST returns and should be correctly known. Even businesses not mandated to provide the code can use it for classifying their services easily. They can also find the right GST Rates applicable on their services by classifying the services with SAC codes. So, if you are a business engaged in the service sector, know the relevant SAC codes for the services that you supply and furnish them on your invoices and GST returns.
FAQs on SAC Codes
Q1. How can I find the SAC code for the service I supply?
Ans: The SAC code of each type of service can be found online on the GST portal which is www.gst.gov.in. The portal contains the SAC code list of all types of services.
Q2. Can the HSN code and SAC code be the same?
Ans: No, the HSN code and the SAC code can never be the same. This is because HSN codes are used for goods while SAC codes are used for services. Moreover, the HSN codes contain 8 digits while the SAC codes contain 6.
Q3. What would happen if I do not mention the SAC code?
Ans: If your business is mandated to mention the SAC code and you do not mention the code or if there is an error in specifying the right code, a penalty of Rs.25,000 each for CGST and SGST might be charged by the Government as per the provisions contained under Section 125 of the CGST Act, 2017.
Q4. Can I use multiple SAC codes?
Ans: Yes, if your business supplies different types of services, you can use multiple SAC codes.
Q5. Do I have to mention the SAC code when I am registering for GST?
Ans: Yes, at least one relevant SAC code would be required when you are registering your business under the GST law.
Disclaimer
This article is solely for educational purposes. Navi doesn't take any responsibility for the information or claims made in the blog.
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