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 ServicesSAC Code
1.

Telegraph Authority – Telephone Connection Services

00440003
2.

General Insurance Services

00440005
3.Stock Broker Services00440008
4.Advertising Agency Services00440013
5.Courier Services00440014
6.Radio Paging Services00440015
7.Customs House Agent Services00440026
8.Steamer Agent Services00440029
9.Air Travel Agent Services00440032
10.Mandap Keeper Services00440035
11.Clearing & Forwarding Agent Services00440045
12.Renting Cab Scheme Operator Services00440048
13.Consulting Engineer Services00440057
14.Man Power Recruitment/Supply Agency Services00440060
15.Tour Operator Services00440063
16.Transport of Goods by Road/Goods Transport Agency Services/Goods Transport Operator00440262
17.Architect Services00440072
18.Interior Decorator/Designing Services00440076
19.Mechanized Slaughter House Services00440080
20.Under Writer Services00440084
21.Credit Rating Agency Services00440088
22.Chartered Accountant Services00440092
23.Cost Accountant Services00440096
24.Company Secretary Services00440100
25.Real Estate Agent/Consultant Services00440104
26.Security/Detective Agency Services00440108
27.Market Research Agency Services00440112
28.Management or Business Consultant Services00440116
29.Scientific & Technical Consultancy Services00440125
30.Photography Services00440129
31.Convention Services00440133
32.Telegraph Leased Circuits Services00440137
33.Telegraph Services00440141
34.Telex Services00440145
35.Facsimile Services00440149
36.

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

00440153
37.Video Production Agency/ Video Tape Production Services00440157
38.Sound Recording Studio or Agency Services00440161
39.Broadcasting Services00440165
40.Insurance Auxiliary Services in relation to General Insurance00440169
41.Banking & Other Financial Services/Foreign Exchange Broker Services00440173
42.Port Services00440177
43.Services for repair, reconditioning, restoration, decoration, or any other similar services of any motor vehicle/Authorized Service Station Services00440181
44.Life Insurance Services, including Insurance Auxiliary Services relating to Life Insurance00440185
45.Cargo Handling Services00440189
46.Storage & Warehousing Services00440193
47.Event Management Services00440197
48.Rail Travel Agent Services00440201
49.Health Club & Fitness Centers Services00440205
50.Beauty Parlor/Beauty Treatment Services00440209
51.Fashion Designing Services00440213
52.Cable Operator Services00440217
53.Dry Cleaning Services00440221
54.Business Auxiliary Services00440225
55.Commercial Training & Coaching Services00440229
56.Erection Commissioning & Installation Services00440233
57.Franchise Services00440237
58.Internet Cafe Services00440241
59.Maintenance or Repair Services00440245
60.Technical Testing & Analysis/Agency Services Technical Inspection and Certification Service00440249
61.Business Exhibition Services00440254
62.Airport Services by Airport Authority00440258
63.Transport of goods by Air Services00440266
64.Survey & Exploration of Minerals Services00440270
65.Opinion Poll Services00440274
66.Services by holder Intellectual Property Right Services other than copyright00440278
67.Forward Contract Services00440282
68.Outdoor Caterers Services00440051
69.Pandal or Shamiana Contractors Services00440054
70.TV or Radio Program Production Services/Services by a Program Producer00440286
71.Construction Services other than Residential complex, including Commercial or Industrial Building & Civil Structures00440290
72.Travel Agents Services for bookings of passage00440294
73.Transport of goods by Road00440262
74.Transport of Goods through the pipeline or other conduct00440302
75.Site formation & clearance, excavation & earth moving & demolition services00440306
76.Dredging Services of river, port, harbour, backwater, or estuary00440310
77.Survey & Map Making Services00440314
78.Cleaning Services00440318
79.Club or Association Services00440322
80.Packaging Services00440326
81.Mailing list compilation & Mailing Services00440330
82.Construction of Residential Complexes Services00440334
83.Services provided by a Registrar to an Issue00440338
84.Services provided by a Share Transfer Agent00440342
85.Automated Teller Machine Operations, Maintenance, or Management Services00440346
86.Services provided by a recovery agent00440350
87.Selling of Space-Time Slots for advertisement other than in print media00440354
88.Firm including Sponsorship Services provided to any body corporate or firm, other than sponsorship of sports events00440358
89.Transport of passengers embarking on a domestic/international journey by air, other than economy class passengers00440362
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 class00440390
91.Business Support Services00440366
92.Auction Services00440370
93.Public Relations Management Services00440374
94.Ship Management Services00440378
95.Internet Telecommunication or Telephony service00440382
96.Transport of persons by cruise ship00440386
97.Credit Card, debit card charge card or other payment card related services00440394
98.Service provided by a telegraph authority in relation to telecommunication services00440396
99.Services provided in relation to mining of mineral, oil, or gas00440402
100.Renting of Immovable Property Services00440406
101.Services provided in relation to the execution of a works contract services00440410
102.Services provided in relation to development & supply of content for use in telecom services, advertising agency services00440414
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 management00440418
104.Design Services other than interior decoration & fashion designing00440422
105.Information Technology Software Services00440452
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 securities00440434
108.Services provided by recognized/registered associations in relation to clearance or settlement of transactions in goods or forward contracts00440438
109.Services provided by a processing & clearing house in relation to securities, goods, & forward contracts00440442
110.Services provided by any person in relation to supply of tangible goods00440445
111.Cosmetic Surgery or Plastic Surgery Services00440460
112.Transport of goods by coastal shipping00440470
113.Legal Consultancy Services00440480
114.Services of promoting, marketing, organizing, or assisting in games of chance, including lottery, Bingo, or Lotto00440595
115.Health services by a clinical establishment, health check-up/diagnosis, etc.00440598
116.Services in relation to maintenance of medical records00440601
117.Service of promotion or marketing of a brand or good/services/events00440604
118.Services of permitting commercial use or exploitation of any event00440607
119.Services provided by Electricity Exchange00440610
120.Copyright Service – transfer temporarily/ permit use or enjoyment00440613
121.Special Services provided by a builder00440616
122.Restaurant Services00441067
123.Service of providing accommodation in hotels, inn, guest house, club, or campsite00441070
124.Other taxable services00441480

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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.

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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