What is a SAC Code? link SAC stands for Services Accounting Code . It is a 6-digit classification code used under India’s GST framework to identify and classify services for taxation purposes. SAC codes are the service equivalent of HSN codes (used for goods).
SAC codes are based on the United Nations Central Product Classification (UNCPC) system, adapted by the Central Board of Indirect Taxes and Customs (CBIC) for the Indian context.
Structure of SAC Code link Every SAC code follows a standard 6-digit format:
Digits What It Represents Example (995411) First 2 digits Always 99 – denotes “Services” 99 Next 2 digits Major service category (Heading) 54 – Construction Services Last 2 digits Specific service type (Service Code) 11 – Single dwelling construction
The first two digits 99 are constant across all SAC codes, distinguishing them from HSN codes (which begin with the chapter number of the respective goods).
SAC Code Applicability Under GST link Annual Aggregate Turnover (Previous FY) SAC Digits Required Up to ₹5 Crore 4 digits (e.g., 9954) More than ₹5 Crore 6 digits (e.g., 995411)
If a service does not have a specific SAC code assigned, it is taxed at the default rate of 18% GST .
GST Rate Slabs for Services link GST Rate Type of Services 0% (NIL/Exempt) Healthcare, education, agricultural services, government services 5% Restaurant services (without ITC), transport of goods by rail/road 12% Business class air travel, works contracts for residential properties 18% Most professional services (default rate), IT services, financial services 28% Gambling, betting, casinos, race clubs
SAC Code List – Major Categories link Section 1: Construction Services (SAC 9954) link SAC Code Description 9954 Construction Services 995411 Construction of single dwelling or multi-dwelling residential buildings 995412 Construction of other residential buildings (hostels, old age homes, etc.) 995413 Construction of industrial buildings (factory, workshop, etc.) 995414 Construction of commercial buildings (offices, shops, malls, hotels) 995415 Construction of other non-residential buildings 995416 Site preparation services 995421 General construction of roads, bridges, tunnels 995422 Construction of local water/sewage pipelines 995423 Construction of long-distance oil and gas pipelines 995424 Construction of power plants and electrical transmission lines 995425 Construction of telecommunications lines 995426 Construction of railways and metros 995427 Construction of airports and ports 995428 Construction of stadiums and sports facilities 995431 Installation of HVAC systems 995432 Installation of electrical fittings 995433 Installation of plumbing and drainage 995434 Installation of lifts and escalators 995435 Installation of fire protection systems 995441 Repair services for buildings 995442 Repair services for industrial buildings 995443 Repair of roads, bridges, and infrastructure 995450 Demolition and wrecking services
Section 2: Distributive Trade Services (SAC 9961–9962) link SAC Code Description 9961 Services in wholesale trade 9962 Services in retail trade 996111 Wholesale trade services in agricultural raw materials 996112 Wholesale trade services in food, beverages, and tobacco 996113 Wholesale trade services in textiles, clothing, and footwear 996114 Wholesale trade services in household goods 996115 Wholesale trade services in machinery and industrial equipment 996116 Wholesale trade services in pharmaceutical and medical goods 996211 Retail trade services for food, beverages, and tobacco 996212 Retail trade services for textiles, clothing, and footwear 996213 Retail trade services for household appliances and furniture 996214 Retail trade services for computers and electronics 996215 Retail trade services for automotive fuel and lubricants
Section 3: Accommodation, Food, and Beverage Services (SAC 9963) link SAC Code Description 9963 Accommodation, food and beverage services 996311 Room accommodation services in hotels, inns, guest houses 996312 Camp site services 996313 Accommodation services for students 996314 Other accommodation services 996321 Room services in hotels and similar establishments 996322 Catering services (incl. food preparation in customer premises) 996323 Catering for events and gatherings 996324 Canteen and cafeteria services 996331 Restaurant and mobile food service activities
Section 4: Passenger Transport Services (SAC 9964) link SAC Code Description 9964 Passenger transport services 996411 Local transport services by bus, tram, or metro 996412 Long distance transport by bus 996413 Taxi, auto-rickshaw, and similar services 996414 Rental of private cars with operator 996421 Domestic air transport of passengers 996422 International air transport of passengers 996431 Rail transport services for passengers 996441 Water transport services for passengers (domestic) 996442 Water transport services (international) 996511 Rental of automobiles without operator
Section 5: Goods Transport Services (SAC 9965) link SAC Code Description 9965 Goods transport services 996511 Road transport of goods including refrigerated transport 996512 Transport of goods by refrigerated vehicles 996521 Railway transport of goods 996522 Transport of goods by pipeline 996531 Air transport of goods 996541 Water transport of goods – national waterways 996542 Water transport of goods – ocean/coastal 996601 Packing services 996602 Loading and unloading services 996603 Warehousing and storage services 996604 Cold storage services
Section 6: Financial and Insurance Services (SAC 9971–9972) link SAC Code Description 9971 Financial and related services 9972 Real estate services 997111 Central banking services 997112 Deposit services (banks, non-banks) 997113 Credit-granting services 997114 Financial leasing services 997115 Hire purchase services 997119 Other financial services not elsewhere classified 997131 Life insurance services 997132 Accident and health insurance services 997133 Motor vehicle insurance services 997134 Marine, aviation and other transport insurance 997135 Freight insurance services 997136 Fire and property insurance services 997137 Other general insurance services 997141 Pension fund services 997142 Provident fund services 997211 Real estate services for own or leased property 997212 Real estate services on a fee/commission basis 997213 Property management services 997214 Real estate appraisal services
Section 7: Professional and Business Services (SAC 9982–9983) link SAC Code Description 9982 Legal and accounting services 9983 Other professional, technical and business services 998211 Legal advisory services 998212 Legal documentation and certification services 998213 Legal documentation for patents, copyrights and IPR 998214 Arbitration and conciliation services 998215 Other legal services 998221 Accounting and bookkeeping services 998222 Auditing and assurance services 998223 Tax consultancy and preparation services 998224 Insolvency and receivership services 998231 Management consulting services 998232 Business consulting services 998233 Information technology consulting services 998234 Business process management services 998241 Architectural and engineering design services 998251 Company secretarial services 998252 Research and development services 998311 Advertising services 998312 Public relations services 998313 Market research services 998314 Opinion polling services 998321 Recruitment and HR management services 998331 IT design and development for applications 998332 IT design and development for networks 998334 IT infrastructure provisioning services 998335 IT infrastructure management services 998336 IT technical support services 998337 Other IT services 998341 Hosting and IT infrastructure services 998351 Database services 998352 Repair and maintenance of computers 998361 Security consultation services 998371 Cleaning services 998391 Photography services 998392 Translation and interpretation services 998393 Event management services
Section 8: Telecommunication and Broadcasting Services (SAC 9984) link SAC Code Description 9984 Telecommunications, broadcasting and information supply services 998411 Telephone communication services 998412 Mobile network communication services 998413 Internet backbone services 998414 Internet access services 998415 Private network services 998421 Audiovisual and related services 998422 Radio and television transmission services 998431 Online content and information services 998441 News agency services
Section 9: Support Services (SAC 9985) link SAC Code Description 9985 Support services 998511 Employment and labour supply services 998512 Travel agency and tour operator services 998513 Security services 998514 Cleaning and maintenance services 998515 Building and maintenance services 998516 Secretarial and administrative services 998519 Other support services
Section 10: Public Administration and Compulsory Social Security Services (SAC 9991) link SAC Code Description 999111 General public administration services 999112 Regulation of business services 999113 Foreign affairs services 999114 Defence services 999115 Public order and safety services
Section 11: Education Services (SAC 9992) link SAC Code Description 9992 Education services 999210 Pre-primary education services 999220 Primary education services 999230 Secondary education services 999240 Higher education services 999250 Specialised education services 999260 Vocational and technical education services 999270 Other education and training services
Section 12: Health and Social Work Services (SAC 9993) link SAC Code Description 9993 Human health and social care services 999311 Hospital services 999312 Medical and dental services 999313 Childbirth and related services 999314 Nursing and physiotherapy services 999321 Residential care for elderly or disabled 999322 Day care services for elderly or disabled
Section 13: Arts, Entertainment and Recreational Services (SAC 9996) link SAC Code Description 9996 Recreational, cultural and sporting services 999611 Live theatrical presentations 999612 Motion picture, TV, and video services 999613 Radio and TV broadcasting services 999621 Sports and amusement park services 999631 Library, archives and museum services 999641 Gambling and betting services
Section 14: Other Services (SAC 9997) link SAC Code Description 9997 Other services 999711 Dry cleaning and laundry services 999712 Beauty and personal grooming services 999713 Funeral and cremation services 999721 Repair of footwear and leather goods 999722 Repair of household appliances 999731 Domestic services (household staff)
Key Difference: HSN Code vs SAC Code link Feature HSN Code SAC Code Full Form Harmonised System of Nomenclature Services Accounting Code Applies To Goods Services Digit Length 8 digits in India 6 digits Starting Digits Chapter-specific (01 to 99) Always starts with 99 International Basis WCO classification UN Central Product Classification Used In GST on goods, customs, import/export GST on services
How to Find the Correct SAC Code link Visit the GST Portal : https://services.gst.gov.in/services/searchhsnsac Select the “Services” tab Enter the name or description of your service (minimum 3 characters) The portal will display the applicable SAC code and the GST rate Important Notes link SAC codes must be mentioned on all GST invoices for services. A service not listed in the SAC code list is taxed at 18% GST by default. Company Secretarial Services fall under SAC 998251 .Legal and advisory services come under SAC 9982 .Auditing services are covered under SAC 998222 .Always verify the applicable SAC code with the GST portal or a qualified professional, as misclassification can lead to penalties. Useful Links link