This is the complete SAC code list you can find for GST filing in India.

Whether you are looking SAC code for services, rent, job work, transportation or repair and maintenance, you’ll get everything.

Let’s check them out.

What is SAC Code?

Based on the Harmonized System of Nomenclature, SAC or Services and Accounting Codes are based on the internationally recognised system that helps in codifying and classifying products in the world.

They are six-digit codes. For instance, the SAC code for IT (Information Technology) is 998314. Notably, the first two digits of all the SAC codes in India are the same, i.e., 99. 

It is a classification that is developed by CBIC in order to identify and classify various services in India efficiently. The codes are used for services classification in taxation, recognition, and better measurement. Notably, CBEC – Central Board of Excise and Customs control these codes.

The SAC code system helps in compliance with GST based on international standards. Under these codes, the government gets the data with a standard structure related to sales and purchases of services in India. It helps them in analysing the same.

Breaking up of SAC Codes

As said above, SAC codes are six-digit long. Its break up is as follows:

  • The first two digits are the same for all services – 99
  • The middle two digits of SAC code represent the nature of services.
  • The last two digits signify the detailed nature of the services.

SAC code, issued by CBEC, stands for Services Accounting Code. The SAC code is issued to uniformly classify services under the GST regime—each service is given a different SAC code.

And in case any service is not given in the SAC code list, the default GST rate will be applicable to it. The GST SAC code is a 6-digit number and covers all the services at the national level. And the GST rates for them are in five slabs, 0%, 5%, 12%, 18%, and 28%.

The SAC code is used in the invoices for the service delivered.

Also read: HSN Code List

Here’s the list of SAC code in GST for GST filing:

SAC Code List

Sr. No. Description of the Services SAC Code
1.

Telegraph Authority – Telephone Connection Services

 00440003
2.

General Insurance Services

 00440005
3. Stock Broker Services 00440008
4. Advertising Agency Services 00440013
5. Courier Services 00440014
6. Radio Paging Services 00440015
7. Customs House Agent Services 00440026
8. Steamer Agent Services 00440029
9. Air Travel Agent Services 00440032
10. Mandap Keeper Services 00440035
11. Clearing & Forwarding Agent Services 00440045
12. Renting Cab Scheme Operator Services 00440048
13. Consulting Engineer Services 00440057
14. Man Power Recruitment/Supply Agency Services 00440060
15. Tour Operator Services 00440063
16. Transport of Goods by Road/Goods Transport Agency Services/Goods Transport Operator 00440262
17. Architect Services 00440072
18. Interior Decorator/Designing Services 00440076
19. Mechanized Slaughter House Services 00440080
20. Under Writer Services 00440084
21. Credit Rating Agency Services 00440088
22. Chartered Accountant Services 00440092
23. Cost Accountant Services 00440096
24. Company Secretary Services 00440100
25. Real Estate Agent/Consultant Services 00440104
26. Security/Detective Agency Services 00440108
27. Market Research Agency Services 00440112
28. Management or Business Consultant Services 00440116
29. Scientific & Technical Consultancy Services 00440125
30. Photography Services 00440129
31. Convention Services 00440133
32. Telegraph Leased Circuits Services 00440137
33. Telegraph Services 00440141
34. Telex Services 00440145
35. Facsimile Services 00440149
36.

Online Information & Database Access &/or Retrieval Services through Computer Network

 00440153
37. Video Production Agency/ Video Tape Production Services 00440157
38. Sound Recording Studio or Agency Services 00440161
39. Broadcasting Services 00440165
40. Insurance Auxiliary Services in relation to General Insurance 00440169
41. Banking & Other Financial Services/Foreign Exchange Broker Services 00440173
42. Port Services 00440177
43. Services for repair, reconditioning, restoration, decoration, or any other similar services of any motor vehicle/Authorized Service Station Services 00440181
44. Life Insurance Services, including Insurance Auxiliary Services relating to Life Insurance 00440185
45. Cargo Handling Services 00440189
46. Storage & Warehousing Services 00440193
47. Event Management Services 00440197
48. Rail Travel Agent Services 00440201
49. Health Club & Fitness Centers Services 00440205
50. Beauty Parlor/Beauty Treatment Services 00440209
51. Fashion Designing Services 00440213
52. Cable Operator Services 00440217
53. Dry Cleaning Services 00440221
54. Business Auxiliary Services 00440225
55. Commercial Training & Coaching Services 00440229
56. Erection Commissioning & Installation Services 00440233
57. Franchise Services 00440237
58. Internet Cafe Services 00440241
59. Maintenance or Repair Services 00440245
60. Technical Testing & Analysis/Agency Services Technical Inspection and Certification Service 00440249
61. Business Exhibition Services 00440254
62. Airport Services by Airport Authority 00440258
63. Transport of goods by Air Services 00440266
64. Survey & Exploration of Minerals Services 00440270
65. Opinion Poll Services 00440274
66. Services by holder Intellectual Property Right Services other than copyright 00440278
67. Forward Contract Services 00440282
68. Outdoor Caterers Services 00440051
69. Pandal or Shamiana Contractors Services 00440054
70. TV or Radio Program Production Services/Services by a Program Producer 00440286
71. Construction Services other than Residential complex, including Commercial or Industrial Building & Civil Structures 00440290
72. Travel Agents Services for bookings of passage 00440294
73. Transport of goods by Road 00440262
74. Transport of Goods through the pipeline or other conduct 00440302
75. Site formation & clearance, excavation & earth moving & demolition services 00440306
76. Dredging Services of river, port, harbour, backwater, or estuary 00440310
77. Survey & Map Making Services 00440314
78. Cleaning Services 00440318
79. Club or Association Services 00440322
80. Packaging Services 00440326
81. Mailing list compilation & Mailing Services 00440330
82. Construction of Residential Complexes Services 00440334
83. Services provided by a Registrar to an Issue 00440338
84. Services provided by a Share Transfer Agent 00440342
85. Automated Teller Machine Operations, Maintenance, or Management Services 00440346
86. Services provided by a recovery agent 00440350
87. Selling of Space-Time Slots for advertisement other than in print media 00440354
88. Firm including Sponsorship Services provided to any body corporate or firm, other than sponsorship of sports events 00440358
89. Transport of passengers embarking on a domestic/international journey by air, other than economy class passengers 00440362
90. Transport of goods by rail, including transport of goods in containers by rail & transport of passengers by rail in air-conditioned class or first class 00440390
91. Business Support Services 00440366
92. Auction Services 00440370
93. Public Relations Management Services 00440374
94. Ship Management Services 00440378
95. Internet Telecommunication or Telephony service 00440382
96. Transport of persons by cruise ship 00440386
97. Credit Card, debit card charge card or other payment card related services 00440394
98. Service provided by a telegraph authority in relation to telecommunication services 00440396
99. Services provided in relation to mining of mineral, oil, or gas 00440402
100. Renting of Immovable Property Services 00440406
101. Services provided in relation to the execution of a works contract services 00440410
102. Services provided in relation to development & supply of content for use in telecom services, advertising agency services 00440414
103. Asset management services provided by any person, except a banking company or a financial institution, including an NBFC or any other body corporate or commercial concern, in relation to asset management, including portfolio management & all forms of funds management 00440418
104. Design Services other than interior decoration & fashion designing 00440422
105. Information Technology Software Services 00440452
106. Services provided by an insurer on life insurance business, in relation to the management of investment, insurance under unit-linked insurance business, commonly known as ULIP scheme. 00440430
107. Services provided by a recognized stock exchange in relation to transactions in securities 00440434
108. Services provided by recognized/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 00440438
109. Services provided by a processing & clearing house in relation to securities, goods, & forward contracts 00440442
110. Services provided by any person in relation to supply of tangible goods 00440445
111. Cosmetic Surgery or Plastic Surgery Services 00440460
112. Transport of goods by coastal shipping 00440470
113. Legal Consultancy Services 00440480
114. Services of promoting, marketing, organizing, or assisting in games of chance, including lottery, Bingo, or Lotto 00440595
115. Health services by a clinical establishment, health check-up/diagnosis, etc. 00440598
116. Services in relation to maintenance of medical records 00440601
117. Service of promotion or marketing of a brand or good/services/events 00440604
118. Services of permitting commercial use or exploitation of any event 00440607
119. Services provided by Electricity Exchange 00440610
120. Copyright Service – transfer temporarily/ permit use or enjoyment 00440613
121. Special Services provided by a builder 00440616
122. Restaurant Services 00441067
123. Service of providing accommodation in hotels, inn, guest house, club, or campsite 00441070
124. Other taxable services 00441480
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SAC code is mandatory while filing GST returns. The code is created to make it easy for the dealer to describe the type of service rendered. Therefore, it is mandatory to file the SAC code carefully.

Also Read: UAN Number Guide

What is the Difference between SAC and HSN Codes?

The significant difference between SAC and HSN is that SAC is prescribed for services. And in contrast, the HSN codes are specified for goods. The other major difference is that the number in the HSN codes are eight, and in SAC, there are six digits.

Benefits of SAC Code & HSN Codes for the Businesses in India

  • The HSN and SAC codes help the business, and its owner to identify the appropriate rates of GST as applicable to the goods and services.
  • It is mandatory to write this detail when registering.
  • The codes help in easily identifying the goods and services among the vast number of goods/services available.

Who can use SAC Codes?

SAC codes are mainly prescribed for service providers while filing GST returns. It includes services ranging from education to hospitality and finance to healthcare. All the SAC codes start with 99 and are further divided as per their chapters and indexes.

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The criteria for using the SAC codes are as follows:

  • It is not mandatory for businesses with a turnover of less than Rs. 1.5 crores.
  • It is mandatory for businesses with a turnover of Rs. 1.5 crores and Rs. 5 crores.
  • It is necessary for the businesses with a turnover of more than Rs. 5 crores to mention SAC codes.

How to Find the SAC Code in GST Portal?

Many SAC code finder tools are available online that you can use. Visit the site and search for the keyword related to the services you offer.

The tool will show you a list of goods and services related to the keyword you entered. You can choose the SAC code number that aptly describes your offerings.

I hope you found this SAC code list useful. Please share your thoughts in the comment section.

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SAC Code List – FAQs

What is a SAC code?

SAC codes (Full form: Services Accounting Code) are codes issued by CBEC to uniformly classify each services under GST. Each service has a unique SAC. These SAC codes can be used in invoices created by you for the services you delivered.

Is SAC code mandatory in invoice?

SAC codes are used to classify different services provided by business companies. If the turnover of the service provider is more than Rs. 1.5 crores then he/she must mention the SAC code in invoice. And during GSTR fillings he/she must mention the SAC code for automated form filling.

Is SAC code mandatory for GSTR 1?

For entities having a turnover less than Rs. 1.5 cr, HSN code is not mandatory on the invoice issued by them therefore it is not mandatory to fill column 12 of GSTR-1. Only the SAC code of training programme has to be mentioned in the invoice.

What is the full form of SAC code in GST?

Service accounting code or SAC is a system of classification framed by the Central Board of Indirect Taxes and Customs (CBIC). These codes are used to identify services and GST Rates to compute tax liability.

How do I get a HSN code?

To configure this, Go to Accounts Information > Groups > Create > Sales Group(Select the ledger group for which you want to set up HSN code) > Set alter GST details > Enter Yes > Enter HSN code here. In this way, you can create HSN codes in Tally at the various levels applicable to you.

What is HSN code in GST?

HSN stands for ‘Harmonized System Nomenclature. ‘ The WCO (World Customs Organization) developed it as a multipurpose international product nomenclature that first came into effect in 1988 with the vision of facilitating the classification of goods all over the World in a systematic manner.