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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CA Rubneet Anand B.Com, M.Com(Finance& Taxation), MBA(Finance & International Business- IMT Ghaziabad) Deputy Manager (Internal Audit & Indirect Taxation)-M/s SML Isuzu Ltd Facebook Page- Corporate Prism-Consultation in Accounting & Corporate Managemen View Full Profile

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  1. Shekhar Patil says:

    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?

  2. HARISH PATEL says:


  3. P. Radha Manohar Reddy says:

    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.

  4. Praveen Kumar Gupta says:

    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.

    1. sonawane100 says:

      Perfectly said Mr. Praveen Kumar Gupta. Above Article has not considered following provisions-

      1. Clause (g) of Rule 46 of the CGST Rules, 2017 where it is mentioned that “Harmonised System of Nomenclature code for goods or services” (i.e. HSN Code) should be mentioned on an invoice.
      It may be noted that nomenclature “SAC code” was earlier defined in “draft” invoice rules. However, nomenclature “HSN” is applicable for both “Goods” and “Services” according to final Rules implemented since inception of GST.

      2. Notification No. 12 /2017 – Central Tax dated 28 June 2017 prescribes “digits of Harmonised System of Nomenclature (HSN) Codes” to be mentioned on invoice in case of Goods and services, both.

      In the light of above, it is pertinent to note that nomenclature “SAC” is discarded for services to maintain parity between goods and services and hence HSN is applicable for both goods and services.

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October 2020