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. The official source is the Annexure: Scheme of Classification of Services published by the GST Council / CBIC.
Group 99541 – Construction Services of Buildings link
SAC Code
Description
995411
Construction services of single dwelling or multi dwelling or multistoried residential buildings
995412
Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
995413
Construction services of industrial buildings such as buildings used for production activities, workshops, storage buildings and other similar industrial buildings
995414
Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
995415
Construction services 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 nowhere else classified
995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
Group 99542 – General Construction Services of Civil Engineering Works link
SAC Code
Description
995421
General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
995424
General construction services of local water and sewage pipelines, electricity and communication cables and related works
995425
General construction services of mines and industrial plants
995426
General Construction services of Power Plants and its related infrastructure
995427
General construction services of outdoor sport and recreation facilities
995428
General construction services of other civil engineering works nowhere else classified
995429
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
995433
Excavating and earthmoving services
995434
Water well drilling services and septic system installation services
995435
Other site preparation services nowhere else classified
995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
Group 99544 – Assembly and Erection of Prefabricated Constructions link
SAC Code
Description
995441
Installation, assembly and erection services of prefabricated buildings
995442
Installation, assembly and erection services of other prefabricated structures and constructions
995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
995444
Other assembly and erection services nowhere else classified
995449
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
Group 99545 – Special Trade Construction Services link
SAC Code
Description
995451
Pile driving and foundation services
995452
Building framing and roof framing services
995453
Roofing and waterproofing services
995454
Concrete services
995455
Structural steel erection services
995456
Masonry services
995457
Scaffolding services
995458
Other special trade construction services nowhere else classified
995459
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
Electrical installation services including electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
995462
Water plumbing and drain laying services
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 nowhere else classified
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
Group 99547 – Building Completion and Finishing Services link
SAC Code
Description
995471
Glazing services
995472
Plastering services
995473
Painting services
995474
Floor and wall tiling services
995475
Other floor laying, wall covering and wall papering services
995476
Joinery and carpentry services
995477
Fencing and railing services
995478
Other building completion and finishing services nowhere else classified
995479
Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
Section 6 – Distributive Trade Services; Accommodation, Food and Beverage; Transport Services; Gas and Electricity Distribution link
Group 99641 – Local Transport and Sightseeing Transportation Services of Passengers
SAC Code
Description
996411
Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412
Taxi services including radio taxi and other similar services
996413
Non-scheduled local bus and coach charter services
996414
Other land transportation services of passengers
996415
Local water transport services of passengers by ferries, cruises and the like
996416
Sightseeing transportation services by rail, land, water and air
996419
Other local transportation services of passengers nowhere else classified
Group 99642 – Long-Distance Transport Services of Passengers
SAC Code
Description
996421
Long-distance transport services of passengers through rail network by railways, metro and the like
996422
Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
996423
Taxi services including radio taxi and other similar services
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
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 nowhere else classified
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like 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 and office furniture, intermodal containers, bulk cargo and the like
996513
Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
996519
Other land transport services of goods nowhere else classified
Group 99652 – Water Transport Services of Goods
SAC Code
Description
996521
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
996522
Inland water transport services of goods by refrigerator vessels, tankers and other vessels
Group 99653 – Air and Space Transport Services of Goods
SAC Code
Description
996531
Air transport services of letters and parcels and other goods
996532
Space transport services of freight
Heading 9966 – Rental Services of Transport Vehicles With or Without Operators link
SAC Code
Description
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 and the like with or without operator
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
996609
Rental services of other transport vehicles nowhere else classified with or without operator
Heading 9967 – Supporting Services in Transport link
Group 99671 – Cargo Handling Services
SAC Code
Description
996711
Container handling services
996712
Customs house agent services
996713
Clearing and forwarding services
996719
Other cargo and baggage handling services
Group 99672 – Storage and Warehousing Services
SAC Code
Description
996721
Refrigerated storage services
996722
Bulk liquid or gas storage services
996729
Other storage and warehousing services
Group 99673 – Supporting Services for Railway Transport
SAC Code
Description
996731
Railway pushing or towing services
996739
Other supporting services for railway transport nowhere else classified
Group 99674 – Supporting Services for Road Transport
SAC Code
Description
996741
Bus station services
996742
Operation services of national highways, state highways, expressways, roads and 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 nowhere else classified
Group 99675 – Supporting Services for Water Transport
SAC Code
Description
996751
Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
996752
Pilotage and berthing services
996753
Vessel salvage and refloating services
996759
Other supporting services for water transport nowhere else classified
Group 99676 – Supporting Services for Air or Space Transport
Medical and dental instrument and supply manufacturing services
998898
Other manufacturing services nowhere else classified
Heading 9989 – Other Manufacturing Services; Publishing, Printing and Reproduction Services; Materials Recovery Services link
SAC Code
Description
998911
Publishing, on a fee or contract basis
998912
Printing and reproduction services of recorded media, on a fee or contract basis
998920
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998931
Iron and steel casting services
998932
Non-ferrous metal casting services
998933
Metal forging, pressing, stamping, roll forming and powder metallurgy services
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
Section 9 – Community, Social and Personal Services and Other Miscellaneous Services link
Heading 9991 – Public Administration and Other Services Provided to the Community; Compulsory Social Security Services link
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 nowhere else classified
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 nowhere else classified
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
Heading 9999 – Services Provided by Extraterritorial Organisations and Bodies link
SAC Code
Description
999900
Services provided by extraterritorial organisations and bodies
Key SAC Codes for Company Secretaries and Professionals link
SAC Code
Service
Relevance
998211
Legal advisory and representation services (criminal law)
Advocates
998212
Legal advisory and representation services (other fields of law)
Advocates / CS in legal advisory
998213
Legal documentation – patents, copyrights, IPR
IP professionals
998214
Legal documentation – other documents
CS / Legal professionals
998215
Arbitration and conciliation services
CS / Arbitrators
998221
Financial auditing services
Chartered Accountants
998222
Accounting and bookkeeping services
CA / CMA
998223
Payroll services
CA / CMA / HR firms
998231
Corporate tax consulting and preparation services
CA / Tax professionals
998240
Insolvency and receivership services
Insolvency Professionals (IP)
998311
Management consulting and management services
CS / Management consultants
998312
Business consulting services including public relations
CS / Business advisors
998399
Other professional, technical and business services
Company Secretaries in Practice
999512
Services furnished by professional organisations
ICSI, ICAI, ICMAI
Note: There is no separate SAC code specifically listed as “Company Secretarial Services” in the official CBIC classification. Practising Company Secretaries providing compliance, advisory and secretarial services typically use 998399 (Other professional, technical and business services) or 998312 (Business consulting services). Always verify the applicable code with the GST portal and your tax consultant.