SAC (Services Accounting Code) is a six-digit classification used to identify services under India’s Goods and Services Tax (GST) system. SAC codes help businesses describe services consistently on tax invoices and in GST-related records. Goods are classified using HSN codes, while services use SAC codes.
What Is a SAC Code Under GST?
SAC stands for Services Accounting Code. It is part of the GST classification of services in India, based on the service classification published by the Central Board of Indirect Taxes and Customs (CBIC). A service’s SAC helps identify the applicable classification, but the GST treatment must still be checked against the latest rate notifications, exemptions and conditions.
For example, construction, professional services, telecommunications, repair work and wholesale trade services are classified in different service groups. A general category code may be useful for browsing, whereas an invoice may require the appropriate detailed six-digit classification.
SAC Code Finder: How to Identify Your Service Code
- Identify the actual service supplied, not just the business’s industry or trade name.
- Find the relevant heading within the official GST classification of services.
- Check the detailed six-digit description and any relevant explanatory notes.
- Confirm the applicable GST rate, conditions and exemptions using current CBIC notifications.
- Use the applicable code consistently in invoices and records, subject to the relevant GST disclosure requirements.
Important: This page is a directory and educational guide, not a live government SAC lookup tool. For a binding classification position or a complex transaction, consult a qualified GST professional.
SAC Code Structure: What Do the Six Digits Mean?
Service classification codes in the GST scheme have six digits and generally begin with 99. The next digits narrow the classification from a broad service heading to a more specific service description.
| Part of code | Example: 995411 | Meaning |
|---|---|---|
| First two digits | 99 | Identifies services in the GST classification scheme |
| First four digits | 9954 | Construction services heading |
| All six digits | 995411 | Specific classification for construction services of single-dwelling or multi-dwelling residential buildings |
The code structure helps narrow the category, but you should rely on the full official service description rather than interpreting the final digits independently.
SAC Code List: Explore Service Categories
Use the following category pages to explore common SAC groups in more detail. These are existing myBillBook resources; as the blog cluster expands, related guides can be organised under this parent article.
| SAC heading | Service category | Explore |
|---|---|---|
| 9954 | Construction services | Construction Services SAC Code |
| 9983 | Other professional, technical and business services | Other Professional Services SAC Code |
| 9984 | Telecommunications, broadcasting and information supply services | Telecommunication Services SAC Code |
| 9987 | Maintenance, repair and installation services (except construction) | Maintenance and Repair SAC Code |
| 9961 | Services in wholesale trade | Wholesale Trade SAC Code |
Classification note: Four-digit entries in this table are service headings, not substitutes for the detailed six-digit SAC where that detail is required.
Examples of Common Six-Digit SAC Codes
| SAC code | Illustrative service description |
|---|---|
| 995411 | Construction services of single-dwelling or multi-dwelling residential buildings |
| 995414 | Construction services of commercial buildings |
| 995421 | General construction services of highways, roads, railways, bridges and tunnels |
| 995431 | Demolition services |
| 995461 | Electrical installation services |
| 995462 | Water plumbing and drain-laying services |
| 995473 | Painting services |
| 998811 | Meat processing services |
| 998812 | Fish processing services |
| 998831 | Wood and wood product manufacturing services on physical inputs owned by others |
| 998841 | Coke and refined petroleum product manufacturing services on physical inputs owned by others |
This is an illustrative list, not a complete SAC register. The precise scope of a service and the applicable tax treatment should be checked against the latest official classification and notifications.
Difference Between HSN and SAC Codes
| Point | HSN code | SAC code |
|---|---|---|
| Used for | Goods | Services |
| Full form | Harmonised System of Nomenclature | Services Accounting Code |
| Structure | Goods classifications can be shown at different digit levels depending on requirements | Six-digit service classification |
| Example | A physical product sold by a trader | Consultancy, construction or repair services |
Read our HSN Code guide to understand classification for goods.
Is the SAC Code Mandatory on a GST Invoice?
SAC disclosure depends on the applicable GST invoicing requirements and the supplier’s circumstances. Under the HSN/SAC reporting framework, the number of digits required can vary according to turnover and the type of supply. Do not assume that every supplier must always print every six-digit code on every invoice. Check the current GST invoice rules and notifications, including requirements applicable to B2B and B2C supplies.
When issuing a tax invoice for services, also verify the other particulars required under GST invoice rules, such as supplier and recipient details, description of service, taxable value and relevant tax amounts.
How to Check the GST Rate for a SAC Code
A SAC code identifies a service category; it does not automatically guarantee one uniform GST rate for every transaction in that category. Tax treatment can differ based on the specific nature of service, supplier or recipient, place of supply, conditions, exemptions and subsequent notification changes.
- First, verify the detailed service classification.
- Then consult the current GST rate and exemption notifications for services.
- Check any conditions, including input tax credit restrictions or special treatments where applicable.
- Seek professional guidance if a supply includes more than one service or both goods and services.
How SAC Codes Are Used in Service Invoices
A service business can maintain a consistent service catalogue with descriptions, relevant SAC classifications and appropriate tax settings. Before issuing a GST invoice, verify the correct classification and tax treatment. This reduces rework when invoices are shared with customers or records are prepared for GST reporting.
Businesses using myBillBook for billing can organise their service descriptions and GST invoice details as part of their regular invoicing workflow. Always independently confirm the appropriate SAC and applicable GST rate for the service being billed.
Sources and Last Reviewed
Sources: CBIC GST portal (service classification, rate notifications and exemptions); GST portal (GST guidance and filing services).
Last reviewed: 14 October 2026. Service classifications and rates should be verified against the latest official notifications before use.
