The full form of the SAC code is Services Accounting Code. The GST SAC code applies to all services rendered in India. The HSN Code pertains to commodities, while the SAC Code applies to services.

All products and services transacted under GST in India are categorised using the HSN or the SAC code system. Services are classified using the SAC Codes, and commodities using the HSN Code.

The Service Accounting Code, often known as the SAC Code, is a classification system for services devised by India’s Service Tax Department. The GST rates for services are fixed in five slabs using the GST SAC codes, namely 0%, 5%, 12%, 18%, and 28%.

Note: If a service is not GST exempt or the GST rates are not provided, the default GST rate for services of 18% will apply.

SAC Code Finder

To find the SAC code for the specified service, you will need to use a SAC Code finder.

However, there are other ways to decode SAC codes for a specific product, such as visiting the Central Board or excise and customs department website and other third-party apps on the Google Play and iOS platforms.

Why Do You Need a Finder?

The Indian Taxation System has classified approximately 120 services for GST levy into five major categories or tax slabs.

These are 0%, 5%, 12%, 18%, and 28%, respectively.

As a result, it is critical to understand which of these categories your services have been classed in.

SAC Codes Important

• The Harmonized Code System of Nomenclature, or HSN, is utilised in GST for categorising items under the Goods and Services Tax (GST).
• The Service Accounting Code System, on the other hand, is applied to services categorised and included in the GST statute.
• Otherwise, the Service Accounting Code is comparable to the International HSN codes of other nations.
• The GST Act’s definition of the SAC codes list identifies and specifies the applicable tax slab rates that apply to services.
• The six-digit SAC code number is distinct from the eight-digit HSN code number and must be included in GST filings and invoices.

Reading the 9954 SAC Code

The SAC codes consists of six digits. The 9954 HSN code and 9954 SAC code are frequently mixed up. All services share the first two digits. The service categorisation is represented by the next two digits of the SAC code. The SAC code GST’s final two numbers are unique to the service and its kind.

SAC Code Meaning
Service Accounting Code for Construction Services that involve Buildings
995411	Residential services that are single-family, multi-family, or multi-story.
995412	Other residential construction services include homeless shelters, nursing homes, and hostels.
995413	Industrial building services are utilised for assembly lines, manufacturing activities, warehouses, workshops, and storage, among other things.
995414	Commercial construction services for offices, exposition halls, marriage halls, restaurants, malls, airports, hotels, road or rail terminals, service and petrol stations, parking garages, theatres, and so on.
995415	Non-residential construction services for hospitals, educational institutions, clinics, jails, religious institutions, courts, museums, and so forth.
995416	Other building services are not included.
995419	Alterations, repairs, additions, renovations, replacements, remodelling, upkeep, and so on are examples of building services.
Service Accounting Code for Construction Services that Involves General Civil Engineering Works
995421	Construction of streets, highways, roads, airfields, railways, runways, tunnels, and bridges, among other things.
995422	Construction of waterworks such as canals, harbours, water lines, dams, irrigation systems, and so on.
995423	Long-distance pipeline construction, comprising overland/underground/submarine pipelines, electric power/communication cables/lines, transformer stations, pumping stations, and so on.
995424	Construction of local sewage/water pipelines, communication/electricity cables, and other infrastructure.
995425	Building of industrial plants, mines, and so on.
995426	Power plant infrastructure construction.
995427	Outdoor recreation or sports facility construction.
995428	Other civil engineering occupations and works n.e.c (not effectively covered).
995429	Repair, additions, alterations, replacements, remodelling, remodelling, maintenance, and so forth.
Service Accounting Code for Preparation Services
995431	Services for demolition
995432	Site preparation and road construction, test boring/drilling, core extraction, trench digging, and other services are available.
995433	Services for earthmoving and excavation.
995434	Septic system installation and well drilling services.
995435	Other site preparation services
995439	Services include additions, repairs, adjustments, remodelling, replacements, renovation, and maintenance.
Service Accounting Code for Erection and Assembly Of Prefabricated Construction
995441	Prefabricated building assembly, installation, and erection, among other things
995442	Prefabricated constructions and structures are assembled, installed, and erected, among other things.
995443	Installation of all forms of street infrastructure, such as benches, bus shelters, and public restrooms.
995444	Additional erection and assembly services
995449	Repair, additions, adjustments, replacements, remodelling, renovation, and upkeep of the services as mentioned above.
Service Accounting Code – Special Construction Trade Services
995451	Services for piling and driving
995452	Building, roofing, and framing services are available.
995453	Waterproofing and roofing services are available.
995454	Concrete offerings
995455	structural services/steel erection
995456	Masonry services are available.
995457	Services for scaffolding.
995458	Other construction trade services
995459	Repair, additions, alterations, replacements, remodelling, remodelling, maintenance, and so forth.
Service Accounting Code for Installation Services
995461	Fitting, wiring, fire alarm, burglar alarm systems, and other electrical installation services are available.
995462	Plumbing and drainage services.
995463	Installation of ventilation, air conditioning, and heating systems.
995464	Services for gas installation.
995465	Insulation services
995466	Installation of escalators and lifts
995468	Additional installation services
995469	Repair, additions, adjustments, replacements, remodelling, renovation, and upkeep of the services as mentioned above.
Service Accounting Code for Building Completion Services.
995471	Services for glazing.
995472	Plastering services.
995473	Painting services.
995474	Wall tiling/flooring services.
995475	Other services include wall covering, floor laying, and wallpapering.
995476	Carpentry and joinery services.
995477	Railing and fencing services.
995478	Other construction completion and finishing services
995479	Repair, additions, changes, upkeep, and finishing work replacement.

Accommodation, Distributive Trade Services, Transportation Services, Food and Beverage Services, Gas and Electricity Distribution Services, and so on are all included in S6 of the SAC Codes list.

Our online GST calculator India provides quick and accurate GST calculations. Check it out now!

They start with the 996 and are briefly mentioned below.
9961	Services for the wholesale trade.
9962	Services for retail establishments.
9963	Accommodation, beverage, and food services are available.
99631	Services for lodging.
99632	Other accommodation-related services.
99633	Services that provide edibles, food, and non-alcoholic or alcoholic beverages.
9964	Passenger transportation services.
99641	Local tourism and passenger transportation services.
99642	Services for long-distance passenger transportation.
9965	Transportation Services
99651	Goods transportation by land.
99652	Goods transportation by water.
99653	Goods transportation via space and air.
9966	Rental services without/with transport vehicle operators.
99660	Rental services.
9967	Providing assistance to transportation services.
99671	Handling of cargo.
99672	Storage and warehousing.
99673	Railway assistance services.
99674	Roadway auxiliary services.
99675	All water transport auxiliary services.
99676	Supporting services for space and air travel.
99679	Other transportation-related services.
9968	Courier and postal services are available.
9969	Distribution services for gas, electricity, and water, among other things.
99691	Distribution of gas and electricity.
99692	Water delivery and other services.
S7 deals with classifying Financial, Real Estate, Leasing And Rental Services.
9971		Services in the financial sector.
99711		Services other than pensions, insurance, and investment banking.
99712		Banking on investments.
99713		Pension and insurance services, excluding of reinsurance.
99714		Reinsurance.
99715		Financial services’ auxiliary services.
99716		Pension and insurance auxiliary services.
99717		Having a financial asset.
9972		Property investment.
99721		Services for leased and owned real estate.
99722		Services for commission/fee/contract.
9973		Services for renting/leasing without/with an operator.
99731		Services for renting/leasing equipment/machinery without/with an operator.
99732		Other items rental/leasing services.
99733		Services for the use and licencing of intellectual property.
S8 deals with Production and Business Services
9981	Services for development and research.
99811	R&D in engineering and natural sciences.
99812	R&D in the humanities and social sciences.
99813	R&D services that are multidisciplinary.
99814	R&D services that are unique.
9982	Accounting and legal services.
99821	Legal services
99822	Auditing/ Accounting/Bookkeeping.
99823	Consultation and taxation
99824	Insolvency and receivership services.
9983	Other technical/professional/commercial services.
99831	Management and consultancy services, as well as IT services.
99832	Architectural, landscape, and urban land planning services are available.
99833	Services in engineering.
99834	Services in the technical and scientific fields.
99835	Services for animals.
99836	Promoting time/space services.
99837	Services for public polling and market research.
99838	Processing services for videography and photography.
99839	Other technical/professional/commercial services.
9984	Broadcasting/ Telecommunications/Information services.
99841	Services related to telecommunications and telephony.
99842	Internet services.
99843	Content /online services.
99844	News agencies.
99845	Archival and library services.
99846	Distribution of programming/broadcasting services
9985	Support services.
99851	Services for employment/referral/labor supply/personnel search.
99852	Security/investigation services.
99853	Cleaning services.
99854	Packaging services.
99855	Services provided by tour operators.
99859	Other Support Services.
99861	Agriculture, hunting, forestry, and fishing support services
99862	Mining support.
99863	Gas, electricity, water distribution.
9987	Except for building, repair, maintenance, and installation services are available.
99871	Repair and maintenance of fabricated equipment, machinery, and metal items.
99872	Other items repair and maintenance
9988	Manufacturing of other physical goods services.
99881	Manufacturing of beverages, tobacco, and food services.
99882	Apparel, textile, leather manufacturing.
99883	Paper and wood manufacturing services.
99884	Pharmaceuticals, petroleum, product manufacture, and chemical services are all examples of industries.
99885	Plastic, Rubber, Non-metallic mineral products manufacturing.
99886	Metal manufacturing.
99887	Fabricated machinery, metal product, equipment manufacturing.
99888	Transport equipment services.
99889	Other services.
9989	Printing, publishing, reproductions, and material recovery are examples of further services.
99891	Printing, reproduction, and publishing services are available.
99892	Plastic manufacturing processes include pressing, moulding, extruding, stamping, and so on.
99893	Services include forging, casting, metal fabrication, and stamping.
99894	Recycling/material recovery services on a cost basis.
S9 deals with Social, Community, Personal and other Miscellaneous services
9991	Social security and public administration services are mandatory.
99911	Administrative services provided by the government.
99912	Administrative services provided by the community.
99913	Administrative services for compulsory social security schemes.
9992	Services for education
99921	Pre-primary.
99922	Primary education.
99923	Secondary Education.
99924	Higher education.
99929	Other training/education/assistance.
9993	Health and social care.
99931	Human health services
99932	Residential care for the disabled and the elderly.
99933	Other social services for housing.
99934	Social services for the disabled and the elderly without accommodations.
99935	Other than that, no hotel services are available.
9994	Services for waste/sewage collection, disposal, treatment, and environmental protection.
99941	Cleaning and treatment of septic tanks.
99942	Waste collection.
99943	Waste collection and treatment.
99944	Remediation.
99945	Sanitation etc.
99949	Others
9995	Membership services.
99952	Trade union services.
99959	Membership organisations’ services.
9996	Services in sports, culture, and recreation.
99961	Audiovisual services.
99962	Performing arts, events, and live entertainment services are all available.
99963	Artists and performing artists.
99964	Preservation and museums.
99965	Recreational Sports.
99966	Athletes and support services.
99969	Other recreational/entertainment services.
9997	Other services.
99971	Cleaning, dyeing, washing services.
99972	Beauty salons/well-being services.
99973	Cremation/undertaking/funeral services are available.
99979	Other services
9998	Domestic help services
9999	Extraterritorial bodies/organizations provide services.

Job Works and Classified Services, including work contract HSN code

998821	Other than synthetic fibres, textile fabrics and yarns are manufactured.
998822	Services for clothing production
998823	Services for the manufacture of leather and leather products
998811	Meat processing services
998812	Processing of fish
998813	Fruit and vegetable processing
998814	Manufacturing of animal fat and vegetable fat
998815	Dairy products
998816	Other food products
998817	Animal feed manufacturing
998818	Beverage manufacturing
998819	Tobacco manufacturing
998831	Manufacturing of wood products
998832	Paper products/paper manufacturing
998841	Manufacturing of refined petroleum and coke products
998842	Chemical products
998843	Pharmaceutical products
998851	Rubber and plastic products
998852	Plastic products
998853	Other non-metallic mineral products
998860	Basic metal fabrication services
998871	Manufacturing of tanks, structural metal goods, steam generators, and reservoirs
998872	Manufacturing of ammunition and weapons
998873	Other metal fabrication/treatment goods
998874	Electronic, optical, computer products
998875	Electrical equipment
998876	Manufacturing of general machinery
998877	Special-purpose machinery
998881	Manufacturing of trailers and automobiles
998882	Transport equipment
998891	Furniture
998892	Jewellery
998893	Imitation jewellery
998894	Musical instruments
998895	Sports goods
998896	Toys and games
998897	Dental/Medical instruments
998898	Additional manufacturing services

Conclusion 

There is an exhaustive list of services in the GST SAC code list. SAC codes are categorized by heading and section number and range in length from four to six digits. Each job function has a unique SAC code. The 9983 SAC code also covers other technical, professional, and business services, as illustrated above. This code list is utilized both for submitting GST returns and invoicing. For further details regarding anything related to SAC codes or to streamline the process, consider GST registration online. Contact Vakilsearch for more information.