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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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