SAC (Services Accounting Code) is a six-digit classification system used to identify services under GST in India. It helps businesses classify services such as consulting, transportation, construction, repairs and financial services for GST invoicing and reporting.
While HSN codes classify goods, SAC codes classify services. The applicable GST rate depends on the specific service, relevant exemptions and conditions under GST law.
What Is a SAC Code Under GST?
SAC stands for Services Accounting Code. It is a standardised system used to classify services supplied by businesses and professionals in India.
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.
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.
SAC Code Finder: How to Find the Correct SAC Code
Businesses can find the appropriate SAC code by identifying the service supplied and checking the official GST classification.
Follow these steps:
- Identify the service: Determine exactly what the business provides, such as consultancy, repair, transportation or rental services.
- Find the relevant heading: Search the official GST classification for the broad service category.
- Check the six-digit code: Select the classification that most accurately describes the service.
- Verify the GST rate: Review the applicable rate notifications, exemptions and special conditions.
- Use the code in invoices: Record the required SAC classification when preparing GST invoices and returns.
You can search for service classifications using the official GST HSN/SAC Search Tool.
SAC Code Structure: What Do the Six Digits Mean?
SAC codes generally contain six digits and begin with 99, identifying them as service classifications.
For example, consider SAC code 995411.
| Code component | Example | Meaning |
|---|---|---|
| First two digits | 99 | Identifies services |
| First four digits | 9954 | Construction services heading |
| Complete six-digit code | 995411 | Construction services of single-dwelling or multi-dwelling residential buildings |
The first four digits identify a broad service heading, while the complete six-digit code provides a more specific classification.
Businesses should refer to the official service description rather than selecting a code based only on its numerical structure.
SAC Code List: Explore Service Categories
The GST classification system organises services into broad headings. The following table provides an overview of major SAC categories.
| SAC heading | Service category | Examples |
|---|---|---|
| 9954 | Construction services | Building construction, installation and civil works |
| 9961 | Services in wholesale trade | Wholesale trade services |
| 9962 | Services in retail trade | Retail trade services |
| 9963 | Accommodation, food and beverage services | Hotels, restaurants and catering |
| 9964 | Passenger transport services | Road, rail, air and water passenger transport |
| 9965 | Goods transport services | Road freight, rail freight and cargo transportation |
| 9966 | Rental services of transport vehicles with operators | Vehicle rental with operator |
| 9967 | Supporting services in transport | Cargo handling and other transport support |
| 9968 | Postal and courier services | Courier and postal services |
| 9971 | Financial and related services | Banking, lending and insurance |
| 9972 | Real estate services | Property rental, brokerage and management |
| 9973 | Leasing or rental services | Equipment and machinery rental |
| 9981 | Research and development services | Research services |
| 9982 | Legal and accounting services | Legal advice, accounting and auditing |
| 9983 | Other professional, technical and business services | Consulting, IT and engineering services |
| 9984 | Telecommunications, broadcasting and information supply services | Telecom and information services |
| 9985 | Support services | Staffing, security and business support |
| 9986 | Support services to agriculture, forestry, fishing, mining and utilities | Agricultural and mining support |
| 9987 | Maintenance, repair and installation services | Equipment repair and installation |
| 9988 | Manufacturing services on physical inputs owned by others | Contract manufacturing |
| 9989 | Other manufacturing, publishing, printing and reproduction services | Printing and publishing services |
| 9991 | Public administration and other services provided to the community | Government and community services |
| 9992 | Education services | Educational and training services |
| 9993 | Human health and social care services | Healthcare and social care |
| 9994 | Sewage and waste collection, treatment and disposal and other environmental protection services | Waste management |
| 9995 | Services of membership organisations | Professional and trade associations |
| 9996 | Recreational, cultural and sporting services | Entertainment and sports |
| 9997 | Other services | Personal and miscellaneous services |
| 9998 | Domestic services | Household employment services |
| 9999 | Services provided by extraterritorial organisations and bodies | Extraterritorial services |
These are broad four-digit headings. Businesses should use the relevant detailed classification wherever required.
Popular SAC Codes and GST Rates for Services
Explore detailed SAC classifications for commonly supplied business services.
Financial, Property and Rental Services
| Service | SAC heading | Detailed guide |
|---|---|---|
| Financial services | 9971 | Financial Services SAC Code |
| Leasing and rental services | 9973 | Leasing or Rental Services SAC Code |
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.
Professional and Business Services
| Service | SAC heading | Detailed guide |
|---|---|---|
| Consulting and management services | 9983 | Consulting & Management Services SAC Code |
| Support services | 9985 | Support Services SAC Code |
| Software development services | 9983 | Software Development Services SAC Code |
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.
Transportation and Logistics Services
| Service | SAC heading | Detailed guide |
|---|---|---|
| Road transport services | 9965 | Road Transport Services SAC Code |
| Freight charges | 9965 and related headings | Freight Charges SAC Code |
| Goods transport services | 9965 | Goods Transport Services SAC Code |
| Courier services | 9968 | Courier Services SAC Code |
Transportation services have different GST treatments depending on the transport mode, service provider, exemptions and reverse-charge provisions.
Construction, Repair and Installation Services
| Service | SAC heading | Detailed guide |
|---|---|---|
| Repair and maintenance services | 9987 | Repair and Maintenance SAC Code |
| Installation services | 9987 | Installation Charges SAC Code |
| Construction services | 9954 | Construction Services SAC Code |
| Automotive repair services | 9987 | Automotive Repair Services SAC Code |
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.
Examples of Common Six-Digit SAC Codes
The following examples show how broad service headings are divided into more specific classifications.
| SAC code | Service description |
|---|---|
| 995411 | Construction of residential buildings |
| 995414 | Construction of commercial buildings |
| 996511 | Road transport of goods |
| 996512 | Railway transport of goods |
| 996812 | Courier services |
| 997134 | Motor vehicle insurance services |
| 997211 | Rental or leasing of residential property |
| 997212 | Rental or leasing of non-residential property |
| 998311 | Management consulting and management services |
| 998314 | Information technology design and development services |
| 998714 | Motor vehicle and transport equipment repair |
| 998724 | Furniture repair |
These are illustrative classifications. Businesses should confirm the official description and applicable GST treatment before using a code.
Difference Between HSN and SAC Codes
HSN and SAC are both classification systems used under GST, but they apply to different types of supplies.
| Basis | HSN Code | SAC Code |
|---|---|---|
| Full form | Harmonised System of Nomenclature | Services Accounting Code |
| Used for | Goods | Services |
| Examples | Rice, furniture, electronics | Consultancy, transport, repairs |
| Classification | Goods chapters, headings and subheadings | Service headings and six-digit classifications |
| GST purpose | Identifies goods | Identifies services |
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.
For goods classifications, refer to our HSN Code List and GST Guide.
Is the SAC Code Mandatory on GST Invoices?
SAC code disclosure depends on the business’s aggregate annual turnover and the applicable GST invoicing rules.
| Aggregate annual turnover in the preceding financial year | Minimum HSN/SAC digits |
|---|---|
| Up to ₹5 crore | 4 digits for B2B tax invoices |
| Above ₹5 crore | 6 digits |
| Up to ₹5 crore, B2C tax invoices | Disclosure may be omitted under the applicable notification |
Businesses should also follow the HSN/SAC reporting requirements for GSTR-1.
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.
The exact reporting requirement should be checked against the applicable GST rules and portal instructions.
How to Check the GST Rate for a SAC Code
The SAC code identifies the service category, but the GST rate is determined by the relevant tax notifications.
To find the correct GST rate:
- Identify the exact service and corresponding SAC code.
- Check the current GST rate notification for that service.
- Review exemptions or concessional rates, if applicable.
- Verify whether forward charge or reverse charge applies.
- Check input tax credit restrictions and other conditions.
- Apply the appropriate tax treatment when preparing the invoice.
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.
Therefore, businesses should not assume that every service within the same four-digit SAC heading attracts an identical GST rate.
How to Use SAC Codes in GST Invoices
Businesses providing taxable services should identify the appropriate SAC code and maintain accurate invoice details.
A typical GST service invoice includes:
- Supplier’s name, address and GSTIN
- Invoice number and date
- Customer details and GSTIN, where applicable
- Description of services supplied
- Relevant SAC code, where required
- Taxable value
- Applicable CGST, SGST or IGST
- Total invoice amount
For example, a consulting business issuing an invoice for management advisory services should identify the appropriate SAC classification and applicable GST rate before generating the invoice.
Accurate service classifications help maintain consistency across invoices and GST returns.
GST Calculation Example Using a SAC Code
Suppose a business provides taxable management consulting services worth ₹25,000 and the applicable GST rate is 18%.
| Particulars | Amount |
|---|---|
| Consulting charges | ₹25,000 |
| GST at 18% | ₹4,500 |
| Total invoice value | ₹29,500 |
For an intra-state supply, the ₹4,500 GST would generally be divided into ₹2,250 CGST and ₹2,250 SGST.
For an inter-state supply, IGST of ₹4,500 would generally apply.
This example assumes a standard taxable supply without an exemption, special valuation rule or reverse-charge arrangement.
Find and Add SAC Codes While Creating Invoices with myBillBook
Businesses offering consulting, repair, installation and other services need accurate SAC classifications when preparing GST invoices.
With myBillBook’s GST billing software, businesses can manage service details, add relevant tax classifications and create professional GST invoices.
While creating invoices, users can search for and select relevant HSN/SAC codes, helping them maintain consistent classifications across transactions without repeatedly referring to separate code lists.
Businesses can also maintain customer records, track payments and organise billing information in one platform.
Frequently Asked Questions About SAC Codes
What is the full form of SAC in GST?
SAC stands for Services Accounting Code. It is used to classify services under India’s GST system.
How many digits are there in a SAC code?
A detailed SAC code contains six digits. The first four digits identify the broad service heading, while the complete code identifies a more specific service category.
What is the difference between HSN and SAC codes?
HSN codes classify goods, while SAC codes classify services. Both are used for identifying supplies under GST.
How can I find the correct SAC code for my business?
Identify the exact service supplied and search the official GST classification. Check the detailed service description and verify the applicable GST rate before using the code.
Is the GST rate always 18% for services?
No. Although many taxable services attract 18% GST, other services may have different rates or exemptions. The applicable rate depends on the service and current GST notifications.
Can a business use multiple SAC codes?
Yes. A business providing different services may use multiple SAC codes. Each service should be classified according to its nature.
Can the same SAC code apply to different businesses?
Yes. Businesses in different industries may use the same SAC code when they provide services covered by the same official classification.
Where can I download the SAC code list?
Businesses can access the official GST classification through the GST Portal. The HSN/SAC code list is also available through the GSTR-1 Table 12 interface.
Official Sources
- GST Portal – Search HSN/SAC Code
- GST Council – Scheme of Classification of Services
- GST Council – Explanatory Notes to Classification of Services
- CBIC – GST Goods and Services Rates
- GST Portal – GSTR-1 User Guide
Last Reviewed: 23 October 2026
