Home > Services > SAC Code

SAC CODE

What is SAC Code?

SAC code stands forrefers to Service Accounting Code. This code classifies the services that fall under GST. Since the inception of GST on 1st July 2017, SAC and HSN are used for denoting the services existing in the country. While SAC is assigned to service-oriented industries, HSN codes are for goods. They branch out from GST and thus, SAC codes are mandatory to make GST bills, file returns, etc. They are issued by CBIC (Central Board of Indirect Taxes and Customs) under GST to bring uniformity for all the taxpayers.

The SAC code came to inception for uniform taxation, simple tax calculation, and easy tax processing. Also, this aids the government to recognize the scale of the existing services.

SAC Code Finder

To find the SAC code for your services, there are a few things you need to know:

SAC is a six-digit code.
The Service Code for every sector is different; however, it is important to note that it begins with ’99’.
The middle two numbers classify the kind of services.
The last two digits refer to the elaborate nature of the services.

First two digits	“99”	It is common for all services.
Second two digits	“54”	It indicates the nature of service. “54” indicates construction services.
Last two digits	SAC Code 995411 –	Construction services of single-dwelling or multi-dwelling or multi-storied residential.

Example of SAC Code

For example, 995411 is a SAC Code; it is identified by the initial two numbers ’99’. The second two digits 54 are for construction services, and the last two digits 11 refer to a single dwelling. For a double dwelling, the last two numbers will change to ’12’, making the code 995412. For every service, the tax rates are pre-determined and fixed. This supplements the taxpayer’s understanding of the amount that needs to be paid as GST.

Download myBillBook to Generate Bills

SAC Code List & Descriptions

Here is the SAC code list under GST in India for different services:

SAC Code for Construction services of building


SAC Code 995412	Construction services of residential buildings such as old age homes, homeless shelters, hostels, etc.
SAC Code 995413	Construction services of industrial buildings, including buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings.
SAC Code 995414	Construction services of commercial buildings like office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres, and other similar buildings.
SAC Code 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.
SAC Code 995416	Construction Services of other buildings (n.e.c).
SAC Code 995419	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.

SAC Code for Construction services of Civil engineering works


SAC Code 995421	General construction services of highways, streets, roads, railways and airfield runways, bridges, and tunnels.
SAC Code 995422	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks.
SAC Code 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.
SAC Code 995424	General construction services of local water & sewage pipelines, electricity and communication cables & related works.
SAC Code 995425	General construction services of mines and industrial plants.
SAC Code 995426	General Construction services of Power Plants and their related infrastructure.
SAC Code 995427	General construction services of outdoor sport and recreation facilities.
SAC Code 995428	General construction services of other civil engineering work (n.e.c.).
SAC Code 995429	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.

SAC Code for Site Preparation Services


SAC Code 995431	Demolition services
SAC Code 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.
SAC Code 995433	Excavating and earthmoving services
SAC Code 995434	Water well drilling services and septic system installation services.
SAC Code 995435	Other site preparation services n.e.c
SAC Code 995439	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

SAC Code for Assembly and erection of prefabricated constructions

HSN/SAC Code 995441	Installation, assembly and erection services of prefabricated buildings.
HSN/SAC Code 995442	Installation, assembly and erection services of other prefabricated structures and constructions.
HSN/SAC Code 995443	Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.).
HSN/SAC Code 995444	Other assembly and erection services (n.e.c.).
HSN/SAC Code 995449	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

SAC Code for Special trade construction services


SAC Code 995451	Pile driving and foundation services.
SAC Code 995452	Building framing & Roof Framing services.
SAC Code 995453	Roofing and waterproofing services.
SAC Code 995454	Concrete services.
SAC Code 995455	Structural steel erection services.
SAC Code 995456	Masonry services.
SAC Code 995457	Scaffolding services.
SAC Code 995458	Other special trade construction services (n.e.c.)
SAC Code 995459	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

SAC Code for Installation Services


HSN/SAC Code 995461	Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
HSN/SAC Code 995462	Water plumbing and drain laying services.
HSN/SAC Code 995463	Heating, ventilation and air conditioning equipment installation services.
HSN/SAC Code 995464	Gas fitting installation services.
HSN/SAC Code 995465	Insulation services.
HSN/SAC Code 995466	Lift and escalator installation services.
HSN/SAC Code 995468	Other installation services (n.e.c.).
HSN/SAC Code 995469	Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

SAC Code for Building completion Services


SAC Code 995471	Glazing services.
SAC Code 995472	Plastering services.
SAC Code 995473	Painting services.
SAC Code 995474	Floor and wall tiling services.
SAC Code 995475	Other floor laying, wall covering, and wallpapering services.
SAC Code 995476	Joinery and carpentry services.
SAC Code 995477	Fencing and railing services.
SAC Code 995478	Other building completion and finishing services (n.e.c.).
SAC Code 995479	Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

SAC Code for Job-work


SAC Code for Job Work	The SAC code for Job work is 9988. Where “88” represents the major nature of service “Job Work.”
Services classified under Job Work (Detailed Nature)	Related to textile, apparel and Leather product : [SAC code 998821 to SAC Code 998823] Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather.

SAC Code 998811	Meat processing services
SAC Code 998812	Fish processing services.
SAC Code 998813	Fruit and vegetable processing services.
SAC Code 998814	Vegetable and animal oil and fat manufacturing services.
SAC Code 998815	Dairy product manufacturing services.
SAC Code 998816	Other food product manufacturing services.
SAC Code 998817	Prepared animal feeds manufacturing services.
SAC Code 998818	Beverage manufacturing services.
SAC Code 998819	Tobacco manufacturing services.

SAC Code for Wood and Paper Manufacturing

SAC Code 998831	Wood and wood product manufacturing services.
SAC Code 998832	Paper and paper product manufacturing services.

SAC Code for Petroleum, Chemical and Pharmaceutical Product Manufacturing

SAC Code 998841	Coke and refined petroleum product manufacturing services.
SAC Code 998842	Chemical product manufacturing services.
SAC Code 998843	Pharmaceutical product manufacturing services.

SAC Code for Rubber, Plastic and Non-metallic Mineral Product Manufacturing

SAC Code 998851	Rubber and plastic product manufacturing services.
SAC Code 998852	Plastic product manufacturing services.
SAC Code 998853	Other non-metallic mineral product manufacturing services.

SAC Code for Job Work for Basic Metal Manufacturing Services

SAC Code 998860

Basic metal manufacturing services.

SAC Code for Job-Work, Fabricated Metal Product, Machinery and Equipment Manufacturing

SAC Code 998871	Structural metal product, tank, reservoir and steam generator manufacturing services.
SAC Code 998872	Weapon and ammunition manufacturing services.
SAC Code 998873	Other fabricated metal product manufacturing and metal treatment services.
SAC Code 998874	Computer, electronic and optical product manufacturing services.
SAC Code 998875	Electrical equipment manufacturing services.
SAC Code 998876	General-purpose machinery manufacturing services (n.e.c.).
SAC Code 998877	Special-purpose machinery manufacturing services.

SAC Code for Job Work for Transport Equipment Manufacturing

SAC Code 998881	Motor vehicle and trailer manufacturing services.
SAC Code 998882	Other transport equipment manufacturing services.

SAC Code 998891	Furniture manufacturing services.
SAC Code 998892	Jewellery manufacturing services.
SAC Code 998893	Imitation jewellery manufacturing services.
SAC Code 998894	Musical instrument manufacturing services.
SAC Code 998895	Sports goods manufacturing services.
SAC Code 998896	Game and toy manufacturing services.
SAC Code 998897	Medical and dental instrument and supply manufacturing services.
SAC Code 998898	Other manufacturing services.

FAQs on SAC Code

Is SAC Code mandatory in the invoice?

If you are providing a service and billing it to your client, you need to pay GST. While preparing a GST invoice, you need to enter the SAC code corresponding to your service. This is important to determine the kind of services you provide. Also, if the business generates revenue of over Rs. 1.5 crores annually, the GST form must the SAC Code.

Are taxes the same for all the SAC Codes?

For every service code, the percentage of tax to be levied is mentioned on the list. For every service, the tax rate is different. It is the accountant’s responsibility to calculate the final tax after computing the revenue and levying the tax as per the determined percentage.

How many digits are there in a SAC Code?

A SAC code has 6 digits; it begins with 99 and is strictly numeric.

What is the difference between HSN and SAC Code?

HSN stands for “Harmonized System of Nomenclature” and is devised for goods. SAC stands for Service Accounting Code and is devised for services. These codes are significant for GST payers.

What is RCM under GST?

RCM or Reverse Charge Mechanism in GST is the reversal of the usual tax payment cycle. Under this mechanism, the receiver of the goods becomes the party that is liable to pay the GST to the government.