Services Accounting Code (SAC) Under GST

By | May 1, 2019
(Last Updated On: May 1, 2019)

Services Accounting Code


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.

Scheme of Classification of Services has been notified by Government as Annexure to Notification No. 11/2017-CT (Rate) dated 28-6-2017.

The classification of services is based on United Nations Central Product Classification – CBI&C press release dated 11-6-2018.

Since Customs Tariff has 1 to 98 Chapters, chapter No. 99 has been given for services. The service classification is 6 digit code.

The services have been classified in five broad sections as follows :

Section 5 – Construction service

Section 6 – Distributive Trade Services, Accommodation, Food service

Section 7 – Financial and related Services

Section 8 – Business and Production Services

Section 9 – Community, social and personal services

This section number forms third digit e.g. construction services commence with ‘995’.

The sections are divided into headings which is a four digit code. These are divided in groups which becomes a fifth digit code. Its further division is made in ‘Tariff Item’ which is a six digit code.

Explanatory Notes to the scheme of classification of services under GST

 CBI&C has issued explanatory notes to scheme of classification of services, vide CBI&C press release dated 11-6-2018, as a guiding tool. It has been clarified that when a service is based on its description, specific description shall be preferred over a more general description. Refer Explanatory Notes to Scheme of Classification of Services under GST : CBIC

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.

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 & GroupService Description
Section 5 : Construction Services
Heading No.9954Construction services
Group 99541Construction services of buildings
Group 99542General construction services of civil engineering works
Group 99543Site preparation services
Group 99544Assembly and erection of prefabricated constructions
Group 99545Special trade construction services
Group 99546Installation services
Group 99547Building completion and finishing services
Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
Heading No. 9961Services in wholesale trade
Group 99611 
Heading No. 9962Services in retail trade
Group 99621 
Heading No. 9963Accommodation, Food and beverage services
Group 99631Accommodation services
Group 99632Other accommodation services
Group 99633Food, edible preparations, alchoholic & non-alchocholic beverages serving services
Heading No. 9964Passenger transport services
Group 99641Local transport and sightseeing transportation services of passengers
Group 99642Long-distance transport services of passengers
Heading No. 9965Goods Transport Services
Group 99651Land transport services of Goods
Group 99652Water transport services of goods
Group 99653Air and space transport services of goods
Heading No. 9966Rental services of transport vehicles with or without operators
Group 99660Rental services of transport vehicles with or without operators
Heading No.9967Supporting services in transport
Group 99671Cargo handling services
Group 99672Storage and warehousing services
Group 99673Supporting services for railway transport
Group 99674Supporting services for road transport
Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways)
Group 99676Supporting services for air or space transport
Group 99679Other supporting transport services
Heading No. 9968Postal and courier services
Group 99681Postal and courier services
Heading No. 9969Electricity, gas, water and other distribution services
Group 99691Electricity and gas distribution services
Group 99692Water distribution and other services
Section 7: Financial and related services; real estate services; and rental and leasing services
Heading No. 9971Financial and related services
Group 99711Financial services (except investment banking, insurance services and pension services)
Group 99712Investment banking services
Group 99713Insurance and pension services (excluding reinsurance services)
Group 99714Reinsurance services
Group 99715Services auxiliary to financial services (other than to insurance and pensions)
Group 99716Services auxillary to insurance and pensions
Group 99717Services of holding financial assets
Heading No.9972Real estate services
Group 99721Real estate services involving owned or leased property
Group 99722Real estate services on a fee/commission basis or contract basis
Heading no.9973Leasing or rental services with or without operator
Group 99731Leasing or rental services concerning machinery and equipment with or without operator
Group 99732Leasing or rental services concerning other goods
Group 99733Licensing services for the right to use intellectual property and similar products
Section 8 : Business and Production Services
Heading no. 9981Research and development services
Group 99811Research and experimental development services in natural sciences and engineering.
Group 99812Research and experimental development services in social sciences and humanities.
Group 99813Interdisciplinary research services.
Group 99814Research and development originals
Heading no. 9982Legal and accounting services
Group 99821Legal services
Group 99822Accounting, auditing and bookkeeping services
Group 99823Tax consultancy and preparation services
Group 99824Insolvency and receivership services
Heading no. 9983Other professional, technical and business services
Group 99831Management consulting and management services; information technology services.
Group 99832Architectural services, urban and land planning and landscape architectural services
Group 99833Engineering services
Group 99834Scientific and other technical services
Group 99835Veterinary services
Group 99836Advertising services and provision of advertising space or time.
Group 99837Market research and public opinion polling services
Group 99838Photography & Videography and their processing services
Group 99839Other professional, technical and business services.
Heading no. 9984Telecommunications, broadcasting and information supply services
Group 99841Telephony and other telecommunications services
Group 99842Internet telecommunications services
Group 99843On-line content services
Group 99844News agency services
Group 99845Library and archive services
Group 99846Broadcasting, programming and programme distribution services
Heading no. 9985Support services
Group 99851Employment services including personnel search/referral service & labour supply service
Group 99852Investigation and security services
Group 99853Cleaning services
Group 99854Packaging services
Group 99855Travel arrangement, tour operator and related services
Group 99859Other support services
Heading no.9986Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861Support services to agriculture, hunting, forestry and fishing
Group 99862Support services to mining
Group 99863Support services to electricity, gas and water distribution
Heading no. 9987Maintenance, repair and installation (except construction) services
Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment
Group 99872Repair services of other goods
Heading no. 9988Manufacturing services on physical inputs (goods) owned by others
Group 99881Food, beverage and tobacco manufacturing services
Group 99882Textile, wearing apparel and leather manufacturing services
Group 99883Wood and paper manufacturing services
Group 99884Petroleum, chemical and pharmaceutical product manufacturing services
Group 99885Rubber, plastic and other non-metallic mineral product manufacturing service
Group 99886Basic metal manufacturing services
Group 99887Fabricated metal product, machinery and equipment manufacturing services
Group 99888Transport equipment manufacturing services
Group 99889Other manufacturing services
Heading no. 9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891Publishing, printing and reproduction services
Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99893Casting, forging, stamping and similar metal manufacturing services
Group 99894Materials recovery (recycling) services, on a fee or contract basis
Section 9 : Community, Social & Personal Services and other miscellaneous services
Heading No. 9991Public administration and other services provided to the community as a whole; compulsory social security services
Group 99911Administrative services of the government
Group 99912Public administrative services provided to the community as a whole
Group 99913Administrative services related to compulsory social security schemes.
Heading no. 9992Education services
Group 99921Pre-primary education services
Group 99922Primary education services
Group 99923Secondary Education Services
Group 99924Higher education services
Group 99925Specialised education services
Group 99929Other education & training services and educational support services
Heading no. 9993Human health and social care services
Group 99931Human health services
Group 99932Residential care services for the elderly and disabled
Group 99933Other social services with accommodation
Group 99934Social services without accommodation for the elderly and disabled
Group 99935Other social services without accommodation
Heading no.9994Sewage and waste collection, treatment and disposal and other environmental protection services
Group 99941Sewerage, sewage treatment and septic tank cleaning services
Group 99942Waste collection services
Group 99943Waste treatment and disposal services
Group 99944Remediation services
Group 99945Sanitation and similar services
Group 99949Others
Heading no. 9995Services of membership organizations
Group 99951Services furnished by business, employers and professional organizations Services
Group 99952Services furnished by trade unions
Group 99959Services furnished by other membership organizations
Heading No.9996Recreational, cultural and sporting services
Group 99961Audiovisual and related services
Group 99962Performing arts and other live entertainment event presentation and promotion services
Group 99963Services of performing and other artists
Group 99964Museum and preservation services
Group 99965Sports and recreational sports services
Group 99966Services of athletes and related support services
Group 99969Other amusement and recreational services
Heading No. 9997Other services
Group 99971Washing, cleaning and dyeing services
Group 99972Beauty and physical well-being services
Group 99973Funeral, cremation and undertaking services
Group 99979Other miscellaneous services
Heading No. 9998Domestic services
Group 99980Domestic services
Heading No. 9999Services provided by extraterritorial organizations and bodies.
Group 99990Services provided by extraterritorial organizations and bodies

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