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|
Telegraph Authority – Telephone Connection Services
General Insurance Services
|3.||Stock Broker Services||00440008|
|4.||Advertising Agency Services||00440013|
|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|
|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|
|32.||Telegraph Leased Circuits Services||00440137|
Online Information & Database Access &/or Retrieval Services through Computer Network
|37.||Video Production Agency/ Video Tape Production Services||00440157|
|38.||Sound Recording Studio or Agency Services||00440161|
|40.||Insurance Auxiliary Services in relation to General Insurance||00440169|
|41.||Banking & Other Financial Services/Foreign Exchange Broker Services||00440173|
|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|
|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|
|79.||Club or Association Services||00440322|
|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|
|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|
|123.||Service of providing accommodation in hotels, inn, guest house, club, or campsite||00441070|
|124.||Other taxable services||00441480|
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.
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.
SAC Code List – FAQs
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.
Services are classified as per the Services Accounting Code (SAC). The SAC is strictly numeric and is 6 digits. The first two digits are same for all services i.e. 99, the next two digits represent the major nature of service and the last two digit represent detailed nature of service.
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.
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.
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.
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.
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.