I have been watching lot of questions about use of SAC classifications in several groups.

I am enclosing herewith list of illustrative SAC classification of services as applicable from July 1,2017.  Please note that no specific exemption was available for non-quoting of SAC from the day one of GST Act 2017

 Note: All users are requested to verify the classifications before relying on the compilation presented below. The compilation is based on our general understanding of the classifications and will need to evaluated depending on factual relevance of each case.

Illustrative SAC classification of services as applicable from July 1,2017. Please note that no specific exemption was available for non-quoting of SAC from the day one of GST Act 2017
Heading & Group Service Code (Tariff) Service Description
Heading no. 9982 Legal and accounting services
Group 99821 Legal services
998212 Legal advisory and representation services concerning other fields of law.
Income Tax Appeals, Representations and Litigation Matters
VAT Appeals, Representations and Litigation Matters
GST Appeals, Representations and Litigation Matters
NCLT Appeals, Representations and Litigation Matters
Service Tax Appeals, Representations and Litigation Matters
Income Tax Opinion Services
GST Opinion Services
VAT Opinion Services
Company Law Opinion Services
Profession Tax Appeals, Representations and Litigation Matters
998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
998214 Legal documentation and certification services concerning other documents.
Transfer Pricing Certificate in Form 3CEB under Income Tax Act 1961
MAT Reports under Income Tax Act 1961
Form 67 Filing under Income Tax Act 1961
ROC Certificates under Companies Act 2013
998215 Arbitration and conciliation services
998216 Other legal services n.e.c.
Group 99822 Accounting, auditing and bookkeeping services
998221 Financial auditing services
Corporate Statutory Audits
Tax Audits
Bank Statutory Audits
Concurrent Bank Audits
Internal Audits
Revenue Audits
GST Audits
Stock Audits
LLP Audits
998222 Accounting and bookkeeping services
Accounting and Book Keeping Services for Corporate and Non Corporates
Accounting MIS reporting anciliary to accounting and Book keeping services
998223 Payroll services
Payroll Processing Services
HR Advisory Services
HR Manual and System Designing Services
998224 Other similar services n.e.c
Statutory & Non Statutory Certification Services
Transactions Audits
Systems Review and Advisory Services
General Retainerships
Stock Inspections Visits
Fixed Assets Reviews, Verifications etc.
Group 99823 Tax consultancy and preparation services
998231 Corporate tax consulting and preparation services
Corporate Tax consulting Services
Corporate Income Tax Returns Services
Corporate GST Returns Services – GSTR 1 GSTR 3B GSTR 3BQ GSTR 9 GSTR 10 , Other GST Forms etc
Corporate TDS Returns
Corporate Remittances Form – Form 15CA & Form 15CB
Corporate ROC Returns and advisory services under Companies Act 2013
Heading & Group Service Code (Tariff) Service Description
Note: above includes certifications also if needed
998232 Individual tax preparation and planning services
Individiual Income Tax Returns Preparation Services
Individual Income Tax Returns filing Services
Individual Taxation Planning Services
Non Corporate GST Returns Services – GSTR 1 GSTR 3B GSTR 3BQ GSTR 9 GSTR 10 , ITC 01/02/03 etc
Non Corporate TDS Returns
Individual Remittances Form – Form 15CA & Form 15CB
Note: above includes certifications also if needed
Group 99824 Insolvency and receivership services
998240 Insolvency and receivership services
IBC Practice Insolvency and receivership services
Heading no. 9983 Other professional, technical and business services
Group 99831 Management consulting and management services; information technology services.
998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
CFO Services
Document review and Advisory Services
Business Operations Review Services
998312 Business consulting services including pubic relations services
Company Incorporation Services
MSME Registrations
GST Registrations
Profession Tax Registrations
Trade Mark Registrations
Trust and NGO Registrations
FCRA Registrations
FEMA Services – FDI ODI and FCRA advisory Services
LLP Registrations
Trade License Registrations etc.
998313 Information technology (IT) consulting and support services
ERP Consulting
Transactions Audits
Systems Review and Advisory Services
998314 Information technology (IT) design and development services
ERP Implementations
ERP Customisations
SAP Design, Implementations and Reviews
998315 Hosting and information technology (IT) infrastructure provisioning services
998316 IT infrastructure and network management services
998319 Other information technology services n.e.c
eSign Audits
CISA and DISA Services
Group 99839 Other professional, technical and business services.
998399 Other professional, technical and business services n.e.c.

Note: All users are requested to verify the classifications before relying on the compilations of the below information and it has been compiled based on the our understanding of the classifications

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