Introduction
Under GST regime the classification of goods and services have been done depending upon the various groups formed broadly covered as HSN code and SAC code
1. What is SAC?
Service Accounting Code is similar to the International HSN codes adopted by other countries across world. Similarly in GST the applicability of Service Accounting Codes have been defined for identifying the applicability of the respective tax rates to the services.
2. What is the difference between SAC and HSN code?
HSN means Harmonized System of Nomenclature used for classifying goods under GST i.e. Goods and Services Tax. On the other hand the SAC means the Service Accounting Code under which services are classified as per their inclusions in GST law.
3. How many digits in SAC code?
The SAC code is a 6 digit number contrary to the 8 digit HSN code. The same is required to be mentioned in the GST invoices and GST returns.
SAC Code List
| Heading & Group | Service Description |
| Section 5 : Construction Services | |
| Heading No.9954 | Construction services |
| Group 99541 | Construction services of buildings |
| Group 99542 | General construction services of civil engineering works |
| Group 99543 | Site preparation services |
| Group 99544 | Assembly and erection of prefabricated constructions |
| Group 99545 | Special trade construction services |
| Group 99546 | Installation services |
| Group 99547 | Building completion and finishing services |
| Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services | |
| Heading No. 9961 | Services in wholesale trade |
| Group 99611 | |
| Heading No. 9962 | Services in retail trade |
| Group 99621 | |
| Heading No. 9963 | Accommodation, Food and beverage services |
| Group 99631 | Accommodation services |
| Group 99632 | Other accommodation services |
| Group 99633 | Food, edible preparations, alchoholic & non-alchocholic beverages serving services |
| Heading No. 9964 | Passenger transport services |
| Group 99641 | Local transport and sightseeing transportation services of passengers |
| Group 99642 | Long-distance transport services of passengers |
| Heading No. 9965 | Goods Transport Services |
| Group 99651 | Land transport services of Goods |
| Group 99652 | Water transport services of goods |
| Group 99653 | Air and space transport services of goods |
| Heading No. 9966 | Rental services of transport vehicles with or without operators |
| Group 99660 | Rental services of transport vehicles with or without operators |
| Heading No.9967 | Supporting services in transport |
| Group 99671 | Cargo handling services |
| Group 99672 | Storage and warehousing services |
| Group 99673 | Supporting services for railway transport |
| Group 99674 | Supporting services for road transport |
| Group 99675 | Supporting services for water transport (coastal, transoceanic and inland waterways) |
| Group 99676 | Supporting services for air or space transport |
| Group 99679 | Other supporting transport services |
| Heading No. 9968 | Postal and courier services |
| Group 99681 | Postal and courier services |
| Heading No. 9969 | Electricity, gas, water and other distribution services |
| Group 99691 | Electricity and gas distribution services |
| Group 99692 | Water distribution and other services |
| Section 7: Financial and related services; real estate services; and rental and leasing services | |
| Heading No. 9971 | Financial and related services |
| Group 99711 | Financial services (except investment banking, insurance services and pension services) |
| Group 99712 | Investment banking services |
| Group 99713 | Insurance and pension services (excluding reinsurance services) |
| Group 99714 | Reinsurance services |
| Group 99715 | Services auxiliary to financial services (other than to insurance and pensions) |
| Group 99716 | Services auxillary to insurance and pensions |
| Group 99717 | Services of holding financial assets |
| Heading No.9972 | Real estate services |
| Group 99721 | Real estate services involving owned or leased property |
| Group 99722 | Real estate services on a fee/commission basis or contract basis |
| Heading no.9973 | Leasing or rental services with or without operator |
| Group 99731 | Leasing or rental services concerning machinery and equipment with or without operator |
| Group 99732 | Leasing or rental services concerning other goods |
| Group 99733 | Licensing services for the right to use intellectual property and similar products |
| Section 8 : Business and Production Services | |
| Heading no. 9981 | Research and development services |
| Group 99811 | Research and experimental development services in natural sciences and engineering. |
| Group 99812 | Research and experimental development services in social sciences and humanities. |
| Group 99813 | Interdisciplinary research services. |
| Group 99814 | Research and development originals |
| Heading no. 9982 | Legal and accounting services |
| Group 99821 | Legal services |
| Group 99822 | Accounting, auditing and bookkeeping services |
| Group 99823 | Tax consultancy and preparation services |
| Group 99824 | Insolvency and receivership services |
| Heading no. 9983 | Other professional, technical and business services |
| Group 99831 | Management consulting and management services; information technology services. |
| Group 99832 | Architectural services, urban and land planning and landscape architectural services |
| Group 99833 | Engineering services |
| Group 99834 | Scientific and other technical services |
| Group 99835 | Veterinary services |
| Group 99836 | Advertising services and provision of advertising space or time. |
| Group 99837 | Market research and public opinion polling services |
| Group 99838 | Photography & Videography and their processing services |
| Group 99839 | Other professional, technical and business services. |
| Heading no. 9984 | Telecommunications, broadcasting and information supply services |
| Group 99841 | Telephony and other telecommunications services |
| Group 99842 | Internet telecommunications services |
| Group 99843 | On-line content services |
| Group 99844 | News agency services |
| Group 99845 | Library and archive services |
| Group 99846 | Broadcasting, programming and programme distribution services |
| Heading no. 9985 | Support services |
| Group 99851 | Employment services including personnel search/referral service & labour supply service |
| Group 99852 | Investigation and security services |
| Group 99853 | Cleaning services |
| Group 99854 | Packaging services |
| Group 99855 | Travel arrangement, tour operator and related services |
| Group 99859 | Other support services |
| Heading no.9986 | Support services to agriculture, hunting, forestry, fishing, mining and utilities. |
| Group 99861 | Support services to agriculture, hunting, forestry and fishing |
| Group 99862 | Support services to mining |
| Group 99863 | Support services to electricity, gas and water distribution |
| Heading no. 9987 | Maintenance, repair and installation (except construction) services |
| Group 99871 | Maintenance and repair services of fabricated metal products, machinery and equipment |
| Group 99872 | Repair services of other goods |
| Heading no. 9988 | Manufacturing services on physical inputs (goods) owned by others |
| Group 99881 | Food, beverage and tobacco manufacturing services |
| Group 99882 | Textile, wearing apparel and leather manufacturing services |
| Group 99883 | Wood and paper manufacturing services |
| Group 99884 | Petroleum, chemical and pharmaceutical product manufacturing services |
| Group 99885 | Rubber, plastic and other non-metallic mineral product manufacturing service |
| Group 99886 | Basic metal manufacturing services |
| Group 99887 | Fabricated metal product, machinery and equipment manufacturing services |
| Group 99888 | Transport equipment manufacturing services |
| Group 99889 | Other manufacturing services |
| Heading no. 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services |
| Group 99891 | Publishing, printing and reproduction services |
| Group 99892 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services |
| Group 99893 | Casting, forging, stamping and similar metal manufacturing services |
| Group 99894 | Materials recovery (recycling) services, on a fee or contract basis |
| Section 9 : Community, Social & Personal Services and other miscellaneous services | |
| Heading No. 9991 | Public administration and other services provided to the community as a whole; compulsory social security services |
| Group 99911 | Administrative services of the government |
| Group 99912 | Public administrative services provided to the community as a whole |
| Group 99913 | Administrative services related to compulsory social security schemes. |
| Heading no. 9992 | Education services |
| Group 99921 | Pre-primary education services |
| Group 99922 | Primary education services |
| Group 99923 | Secondary Education Services |
| Group 99924 | Higher education services |
| Group 99925 | Specialised education services |
| Group 99929 | Other education & training services and educational support services |
| Heading no. 9993 | Human health and social care services |
| Group 99931 | Human health services |
| Group 99932 | Residential care services for the elderly and disabled |
| Group 99933 | Other social services with accommodation |
| Group 99934 | Social services without accommodation for the elderly and disabled |
| Group 99935 | Other social services without accommodation |
| Heading no.9994 | Sewage and waste collection, treatment and disposal and other environmental protection services |
| Group 99941 | Sewerage, sewage treatment and septic tank cleaning services |
| Group 99942 | Waste collection services |
| Group 99943 | Waste treatment and disposal services |
| Group 99944 | Remediation services |
| Group 99945 | Sanitation and similar services |
| Group 99949 | Others |
| Heading no. 9995 | Services of membership organizations |
| Group 99951 | Services furnished by business, employers and professional organizations Services |
| Group 99952 | Services furnished by trade unions |
| Group 99959 | Services furnished by other membership organizations |
| Heading No.9996 | Recreational, cultural and sporting services |
| Group 99961 | Audiovisual and related services |
| Group 99962 | Performing arts and other live entertainment event presentation and promotion services |
| Group 99963 | Services of performing and other artists |
| Group 99964 | Museum and preservation services |
| Group 99965 | Sports and recreational sports services |
| Group 99966 | Services of athletes and related support services |
| Group 99969 | Other amusement and recreational services |
| Heading No. 9997 | Other services |
| Group 99971 | Washing, cleaning and dyeing services |
| Group 99972 | Beauty and physical well-being services |
| Group 99973 | Funeral, cremation and undertaking services |
| Group 99979 | Other miscellaneous services |
| Heading No. 9998 | Domestic services |
| Group 99980 | Domestic services |
| Heading No. 9999 | Services provided by extraterritorial organizations and bodies. |
| Group 99990 | Services provided by extraterritorial organizations and bodies. |
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Author Bio
Co-operative bank accruing interest from advances. Is the Interest generated from the Advances given taxable or exempt? if it is exempt then what is the SAC code?
for composite working supply and installation work like public information systems to railways which HSN code to be used as we are using 995421 but it is showing 18% whereas railway is asking in 12%
We are supplying against railway tenders passenger information systems and installing the same, For material which HSN no. is tobe used and for final bill including installation what sac code to be used & GST rate.
which sac code we can use for Virtual (online) exhibition services provide to the parties.
Sir, We are raising invoice to some companies for using our brand and trademarks and against that take some amount as royalty in this case what is HSN or SAC code applicable for this & whether GST is applicable or exempted?
We are giving Technical Services ( Engineering Consultancy ) to some overseas companies. What is HSN or SAC code applicable for this & whether GST is applicable or exempted?
can we take gst credit against sac code 9982 Legal service
SAC CODE 8704 ( SUPPORTING SERVICES IN TRANSPORT VEHICLES).PLEASE GIVE ME GST RATE DATE WISE IF ANY CHANGE FROM JULY 1 2017.
Sir, being an employe of department of state taxes, I want to learn about GST and getting day today updates. Is there any training centers available in hyderabad ? If so, please provide such information. I am reading your articls regularly. It’s very useful to me and all.
Thanks for GST NEWS
Incorrect information. There is no concept of SAC in GST. SAC were used in Service Tax era which were Department’s internal accounting and reporting code for services. Assessee were not supposed to mention them anywhere, these codes just appear in your RC.
However in GST concept of HSN has been used. HSN globally used for Goods and they contain only 98 chapters so therefore 8 Digit HSN for goods ends with HSN beginning from 98. In INDIA when GST implimented they created a new Chapter 99 for Services. Even in Services there are 8 digit HSN , Please go through Annexure to Notification 11 “Scheme of Classification of Services”.
Those using SAC in GST or In GST invoice are making error. SAC were used while taking registration pre July 01, 2017 era. Since by that time these new HSN for Services were not introduced therefore while registering when they were asking for top 5 services they were mentioning SAC of Service Tax on portal, even that is now corrected on portal.
The information provided by you in three small paras is Gold.Thanks.