SAC codes
SAC codes and GST rates by service
Forty services that small Indian firms actually bill, each with its six-digit SAC, the usual rate, and when reverse charge or an exemption comes in.
In short
A SAC is the six-digit chapter 99 code that classifies a service on a GST invoice. This list covers 40 common services with usual rates and sources. SimpleERP prints the SAC you set on each service item.
40 services
SAC codes by heading
Each service links to its page with the description, usual rate, an invoice line and the reverse charge or exemption notes.
9954 · Construction services
| SAC | Service | Usual rate |
|---|---|---|
| 995414 | SAC for works contract | 18% |
| 995461 | SAC for solar installation | 18% on installation billed on its own |
| 995411 | SAC for labour contracts | 18% on pure labour for most buildings (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 995461 | SAC for installation services | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9963 · Accommodation, food and beverage services
| SAC | Service | Usual rate |
|---|---|---|
| 996311 | SAC for hotel rooms | Set by the value of supply per room per day, in slabs revised from 22 September 2025 (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 996334 | SAC for catering | Commonly 5% without input tax credit; 18% with credit at specified premises (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9965 · Goods transport services
| SAC | Service | Usual rate |
|---|---|---|
| 996511 | SAC for goods transport | 5% without credit, or 18% with credit if the GTA opts for forward charge (from 22 September 2025), as notified; check |
9967 · Supporting services in transport
| SAC | Service | Usual rate |
|---|---|---|
| 996713 | SAC for freight forwarding | 18% on the forwarder's own charges (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9968 · Postal and courier services
| SAC | Service | Usual rate |
|---|---|---|
| 996812 | SAC for courier services | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9972 · Real estate services
| SAC | Service | Usual rate |
|---|---|---|
| 997212 | SAC for commercial rent | 18% |
9973 · Leasing or rental services without operator
| SAC | Service | Usual rate |
|---|---|---|
| 997319 | SAC for machinery rental | The rate on a sale of the same machine, 18% for most industrial machinery (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9982 · Legal and accounting services
| SAC | Service | Usual rate |
|---|---|---|
| 998212 | SAC for legal services | 18%, usually paid by a business client under reverse charge |
| 998222 | SAC for accounting | 18% |
| 998223 | SAC for payroll outsourcing | 18% on the processing fee (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9983 · Other professional, technical and business services
| SAC | Service | Usual rate |
|---|---|---|
| 998311 | SAC for consulting | 18% |
| 998314 | SAC for software development | 18% |
| 998313 | SAC for IT support | 18% |
| 998391 | SAC for interior design | 18% |
| 998361 | SAC for advertising | 18% |
| 998381 | SAC for photography | 18% |
| 998322 | SAC for architects | 18% |
| 998333 | SAC for engineering consultancy | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998314 | SAC for website development | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998361 | SAC for digital marketing | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998346 | SAC for testing and inspection | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998313 | SAC for ERP implementation | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9985 · Support services
| SAC | Service | Usual rate |
|---|---|---|
| 998519 | SAC for manpower supply | 18% |
| 998525 | SAC for security services | 18% |
| 998596 | SAC for event management | 18% |
| 998533 | SAC for housekeeping | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998512 | SAC for recruitment services | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998551 | SAC for travel agency services | 18% on the agent's fee or commission (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998555 | SAC for tour operators | 5% without input tax credit, or 18% with credit (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
| 998533 | SAC for cleaning services | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9987 · Maintenance, repair and installation services
| SAC | Service | Usual rate |
|---|---|---|
| 998719 | SAC for repair and maintenance | 18% |
| 998717 | SAC for AMC | 18% (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9988 · Manufacturing services on inputs owned by others
| SAC | Service | Usual rate |
|---|---|---|
| 998898 | SAC for job work | Varies by sector |
| 998873 | SAC for fabrication services | Commonly 18%; some job work entries for registered principals carry lower rates (as notified; check the GST portal). Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it. |
9989 · Other manufacturing services, printing and reproduction
| SAC | Service | Usual rate |
|---|---|---|
| 998912 | SAC for printing services | 18% for most printing, lower for some printed matter |
9992 · Education services
| SAC | Service | Usual rate |
|---|---|---|
| 999293 | SAC for training | 18% |
Reading a code
How to read a SAC
Every service code sits in chapter 99 of the GST classification and narrows down two digits at a time.
- 99 is the chapter for all services; the next two digits give the section, such as 9983 for professional and technical services.
- The six-digit code is the one that goes on the invoice line, for example 998313 for IT consulting.
- The usual rate is 18% for most business services, with lower rates and exemptions for some transport, rent and training services.
- Reverse charge moves the tax to the buyer for services such as legal advice or goods transport by a GTA in common cases, so the supplier's invoice shows no tax.
FAQ
Questions, answered
What is the difference between a SAC and an HSN code?
A SAC (services accounting code) classifies a service and always starts with 99. An HSN code classifies goods. An invoice line carries one or the other, depending on what you supply.
How many digits of the SAC do I put on an invoice?
Most businesses use the six-digit SAC. Turnover up to ₹5 crore needs at least four digits on B2B invoices and above that six, but six digits is the safer habit.
Is the rate on these pages final?
No. Rates change and some services are exempt or under reverse charge for certain buyers. Each page shows its sources and verified date; confirm with your CA or the GST portal before you bill.
Where does the SAC go in SimpleERP?
On the service item. Set the SAC and rate once and SimpleERP prints it on every invoice line and groups it in the GSTR-1 HSN summary.
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