{"id":11106,"date":"2026-10-14T07:41:54","date_gmt":"2026-10-14T07:41:54","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11106"},"modified":"2026-10-23T08:18:05","modified_gmt":"2026-10-23T08:18:05","slug":"sac-code","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/","title":{"rendered":"SAC Code List Under GST: Meaning, Classification in India"},"content":{"rendered":"\n
\"sac<\/figure>\n\n\n\n

SAC (Services Accounting Code) is a six-digit classification system used to identify services under GST in India.<\/strong> It helps businesses classify services such as consulting, transportation, construction, repairs and financial services for GST invoicing and reporting.<\/p>\n\n\n\n

While HSN codes<\/a> classify goods, SAC codes classify services. The applicable GST rate depends on the specific service, relevant exemptions and conditions under GST law.<\/p>\n\n\n\n

What Is a SAC Code Under GST?<\/h2>\n\n\n\n

SAC stands for Services Accounting Code<\/strong>. It is a standardised system used to classify services supplied by businesses and professionals in India.<\/p>\n\n\n\n

Each service is assigned a classification based on its nature. For example, construction services fall under SAC heading 9954, while many professional and business services fall under heading 9983.<\/p>\n\n\n\n

SAC codes help businesses identify service categories, maintain consistent invoice records and report supplies under GST. However, a SAC code alone does not determine the final tax rate.<\/p>\n\n\n\n

SAC Code Finder: How to Find the Correct SAC Code<\/h2>\n\n\n\n

Businesses can find the appropriate SAC code by identifying the service supplied and checking the official GST classification.<\/p>\n\n\n\n

Follow these steps:<\/p>\n\n\n\n

    \n
  1. Identify the service:<\/strong> Determine exactly what the business provides, such as consultancy, repair, transportation or rental services.<\/li>\n\n\n\n
  2. Find the relevant heading:<\/strong> Search the official GST classification for the broad service category.<\/li>\n\n\n\n
  3. Check the six-digit code:<\/strong> Select the classification that most accurately describes the service.<\/li>\n\n\n\n
  4. Verify the GST rate:<\/strong> Review the applicable rate notifications, exemptions and special conditions.<\/li>\n\n\n\n
  5. Use the code in invoices:<\/strong> Record the required SAC classification when preparing GST invoices and returns.<\/li>\n<\/ol>\n\n\n\n

    You can search for service classifications using the official GST HSN\/SAC Search Tool<\/a>.<\/p>\n\n\n\n

    SAC Code Structure: What Do the Six Digits Mean?<\/h2>\n\n\n\n

    SAC codes generally contain six digits and begin with 99<\/strong>, identifying them as service classifications.<\/p>\n\n\n\n

    For example, consider SAC code 995411.<\/p>\n\n\n\n

    Code component<\/th>Example<\/th>Meaning<\/th><\/tr><\/thead>
    First two digits<\/td>99<\/td>Identifies services<\/td><\/tr>
    First four digits<\/td>9954<\/td>Construction services heading<\/td><\/tr>
    Complete six-digit code<\/td>995411<\/td>Construction services of single-dwelling or multi-dwelling residential buildings<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The first four digits identify a broad service heading, while the complete six-digit code provides a more specific classification.<\/p>\n\n\n\n

    Businesses should refer to the official service description rather than selecting a code based only on its numerical structure.<\/p>\n\n\n\n

    SAC Code List: Explore Service Categories<\/h2>\n\n\n\n

    The GST classification system organises services into broad headings. The following table provides an overview of major SAC categories.<\/p>\n\n\n\n

    SAC heading<\/th>Service category<\/th>Examples<\/th><\/tr><\/thead>
    9954<\/td>Construction services<\/td>Building construction, installation and civil works<\/td><\/tr>
    9961<\/td>Services in wholesale trade<\/td>Wholesale trade services<\/td><\/tr>
    9962<\/td>Services in retail trade<\/td>Retail trade services<\/td><\/tr>
    9963<\/td>Accommodation, food and beverage services<\/td>Hotels, restaurants and catering<\/td><\/tr>
    9964<\/td>Passenger transport services<\/td>Road, rail, air and water passenger transport<\/td><\/tr>
    9965<\/td>Goods transport services<\/td>Road freight, rail freight and cargo transportation<\/td><\/tr>
    9966<\/td>Rental services of transport vehicles with operators<\/td>Vehicle rental with operator<\/td><\/tr>
    9967<\/td>Supporting services in transport<\/td>Cargo handling and other transport support<\/td><\/tr>
    9968<\/td>Postal and courier services<\/td>Courier and postal services<\/td><\/tr>
    9971<\/td>Financial and related services<\/td>Banking, lending and insurance<\/td><\/tr>
    9972<\/td>Real estate services<\/td>Property rental, brokerage and management<\/td><\/tr>
    9973<\/td>Leasing or rental services<\/td>Equipment and machinery rental<\/td><\/tr>
    9981<\/td>Research and development services<\/td>Research services<\/td><\/tr>
    9982<\/td>Legal and accounting services<\/td>Legal advice, accounting and auditing<\/td><\/tr>
    9983<\/td>Other professional, technical and business services<\/td>Consulting, IT and engineering services<\/td><\/tr>
    9984<\/td>Telecommunications, broadcasting and information supply services<\/td>Telecom and information services<\/td><\/tr>
    9985<\/td>Support services<\/td>Staffing, security and business support<\/td><\/tr>
    9986<\/td>Support services to agriculture, forestry, fishing, mining and utilities<\/td>Agricultural and mining support<\/td><\/tr>
    9987<\/td>Maintenance, repair and installation services<\/td>Equipment repair and installation<\/td><\/tr>
    9988<\/td>Manufacturing services on physical inputs owned by others<\/td>Contract manufacturing<\/td><\/tr>
    9989<\/td>Other manufacturing, publishing, printing and reproduction services<\/td>Printing and publishing services<\/td><\/tr>
    9991<\/td>Public administration and other services provided to the community<\/td>Government and community services<\/td><\/tr>
    9992<\/td>Education services<\/td>Educational and training services<\/td><\/tr>
    9993<\/td>Human health and social care services<\/td>Healthcare and social care<\/td><\/tr>
    9994<\/td>Sewage and waste collection, treatment and disposal and other environmental protection services<\/td>Waste management<\/td><\/tr>
    9995<\/td>Services of membership organisations<\/td>Professional and trade associations<\/td><\/tr>
    9996<\/td>Recreational, cultural and sporting services<\/td>Entertainment and sports<\/td><\/tr>
    9997<\/td>Other services<\/td>Personal and miscellaneous services<\/td><\/tr>
    9998<\/td>Domestic services<\/td>Household employment services<\/td><\/tr>
    9999<\/td>Services provided by extraterritorial organisations and bodies<\/td>Extraterritorial services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    These are broad four-digit headings. Businesses should use the relevant detailed classification wherever required.<\/p>\n\n\n\n

    Popular SAC Codes and GST Rates for Services<\/h2>\n\n\n\n

    Explore detailed SAC classifications for commonly supplied business services.<\/p>\n\n\n\n

    Financial, Property and Rental Services<\/h3>\n\n\n\n
    Service<\/th>SAC heading<\/th>Detailed guide<\/th><\/tr><\/thead>
    Financial services<\/td>9971<\/td>Financial Services SAC Code<\/a><\/td><\/tr>
    Leasing and rental services<\/td>9973<\/td>Leasing or Rental Services SAC Code<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Financial services may include banking, lending and related activities. Leasing services may cover machinery, equipment and other assets. Their GST treatment depends on the specific service and applicable conditions.<\/p>\n\n\n\n

    Professional and Business Services<\/h3>\n\n\n\n
    Service<\/th>SAC heading<\/th>Detailed guide<\/th><\/tr><\/thead>
    Consulting and management services<\/td>9983<\/td>Consulting & Management Services SAC Code<\/a><\/td><\/tr>
    Support services<\/td>9985<\/td>Support Services SAC Code<\/a><\/td><\/tr>
    Software development services<\/td>9983<\/td>Software Development Services SAC Code<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Professional services include consultancy, IT services, business advisory and other specialised activities. The exact six-digit SAC code should be selected based on the service delivered.<\/p>\n\n\n\n

    Transportation and Logistics Services<\/h3>\n\n\n\n
    Service<\/th>SAC heading<\/th>Detailed guide<\/th><\/tr><\/thead>
    Road transport services<\/td>9965<\/td>Road Transport Services SAC Code<\/a><\/td><\/tr>
    Freight charges<\/td>9965 and related headings<\/td>Freight Charges SAC Code<\/a><\/td><\/tr>
    Goods transport services<\/td>9965<\/td>Goods Transport Services SAC Code<\/a><\/td><\/tr>
    Courier services<\/td>9968<\/td>Courier Services SAC Code<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Transportation services have different GST treatments depending on the transport mode, service provider, exemptions and reverse-charge provisions.<\/p>\n\n\n\n

    Construction, Repair and Installation Services<\/h3>\n\n\n\n
    Service<\/th>SAC heading<\/th>Detailed guide<\/th><\/tr><\/thead>
    Repair and maintenance services<\/td>9987<\/td>Repair and Maintenance SAC Code<\/a><\/td><\/tr>
    Installation services<\/td>9987<\/td>Installation Charges SAC Code<\/a><\/td><\/tr>
    Construction services<\/td>9954<\/td>Construction Services SAC Code<\/a><\/td><\/tr>
    Automotive repair services<\/td>9987<\/td>Automotive Repair Services SAC Code<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Construction, repair and installation services should be classified according to the actual work performed. Some construction activities have specific GST rates and conditions that differ from ordinary repair services.<\/p>\n\n\n\n

    Examples of Common Six-Digit SAC Codes<\/h2>\n\n\n\n

    The following examples show how broad service headings are divided into more specific classifications.<\/p>\n\n\n\n

    SAC code<\/th>Service description<\/th><\/tr><\/thead>
    995411<\/td>Construction of residential buildings<\/td><\/tr>
    995414<\/td>Construction of commercial buildings<\/td><\/tr>
    996511<\/td>Road transport of goods<\/td><\/tr>
    996512<\/td>Railway transport of goods<\/td><\/tr>
    996812<\/td>Courier services<\/td><\/tr>
    997134<\/td>Motor vehicle insurance services<\/td><\/tr>
    997211<\/td>Rental or leasing of residential property<\/td><\/tr>
    997212<\/td>Rental or leasing of non-residential property<\/td><\/tr>
    998311<\/td>Management consulting and management services<\/td><\/tr>
    998314<\/td>Information technology design and development services<\/td><\/tr>
    998714<\/td>Motor vehicle and transport equipment repair<\/td><\/tr>
    998724<\/td>Furniture repair<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    These are illustrative classifications. Businesses should confirm the official description and applicable GST treatment before using a code.<\/p>\n\n\n\n

    Difference Between HSN and SAC Codes<\/h2>\n\n\n\n

    HSN and SAC are both classification systems used under GST, but they apply to different types of supplies.<\/p>\n\n\n\n

    Basis<\/th>HSN Code<\/th>SAC Code<\/th><\/tr><\/thead>
    Full form<\/td>Harmonised System of Nomenclature<\/td>Services Accounting Code<\/td><\/tr>
    Used for<\/td>Goods<\/td>Services<\/td><\/tr>
    Examples<\/td>Rice, furniture, electronics<\/td>Consultancy, transport, repairs<\/td><\/tr>
    Classification<\/td>Goods chapters, headings and subheadings<\/td>Service headings and six-digit classifications<\/td><\/tr>
    GST purpose<\/td>Identifies goods<\/td>Identifies services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    For example, a furniture retailer uses the relevant HSN code when selling a chair, while a business providing furniture repair services uses the appropriate SAC code.<\/p>\n\n\n\n

    For goods classifications, refer to our HSN Code List and GST Guide<\/a>.<\/p>\n\n\n\n

    Is the SAC Code Mandatory on GST Invoices?<\/h2>\n\n\n\n

    SAC code disclosure depends on the business’s aggregate annual turnover and the applicable GST invoicing rules.<\/p>\n\n\n\n

    Aggregate annual turnover in the preceding financial year<\/th>Minimum HSN\/SAC digits<\/th><\/tr><\/thead>
    Up to \u20b95 crore<\/td>4 digits for B2B tax invoices<\/td><\/tr>
    Above \u20b95 crore<\/td>6 digits<\/td><\/tr>
    Up to \u20b95 crore, B2C tax invoices<\/td>Disclosure may be omitted under the applicable notification<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Businesses should also follow the HSN\/SAC reporting requirements for GSTR-1.<\/p>\n\n\n\n

    From the May 2025 return period, Table 12 of GSTR-1 has separate B2B and B2C reporting sections. Businesses must select codes from the GST Portal’s classification dropdown rather than manually entering unrecognised codes.<\/p>\n\n\n\n

    The exact reporting requirement should be checked against the applicable GST rules and portal instructions.<\/p>\n\n\n\n

    How to Check the GST Rate for a SAC Code<\/h2>\n\n\n\n

    The SAC code identifies the service category, but the GST rate is determined by the relevant tax notifications.<\/p>\n\n\n\n

    To find the correct GST rate:<\/p>\n\n\n\n

      \n
    1. Identify the exact service and corresponding SAC code.<\/li>\n\n\n\n
    2. Check the current GST rate notification for that service.<\/li>\n\n\n\n
    3. Review exemptions or concessional rates, if applicable.<\/li>\n\n\n\n
    4. Verify whether forward charge or reverse charge applies.<\/li>\n\n\n\n
    5. Check input tax credit restrictions and other conditions.<\/li>\n\n\n\n
    6. Apply the appropriate tax treatment when preparing the invoice.<\/li>\n<\/ol>\n\n\n\n

      Some service categories contain multiple tax treatments. For example, transportation services may be exempt or taxable at different rates depending on the service provider and transport arrangement.<\/p>\n\n\n\n

      Therefore, businesses should not assume that every service within the same four-digit SAC heading attracts an identical GST rate.<\/p>\n\n\n\n

      How to Use SAC Codes in GST Invoices<\/h2>\n\n\n\n

      Businesses providing taxable services should identify the appropriate SAC code and maintain accurate invoice details.<\/p>\n\n\n\n

      A typical GST service invoice includes:<\/p>\n\n\n\n