HSN Code

SAC Codes | GST Rates for Services in India

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.

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