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.
| 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 categorised 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. Both for submitting GST returns and invoicing, this code list is utilised. For further details regarding anything related to SAC codes, Contact Vakilsearch.
