GST reference · SAC codes

SAC code list for services, with GST rates.

A plain-English reference for how SAC codes work, how they differ from HSN, and typical GST rates by common service category — IT, consultancy, legal, construction, transport and more.

Reviewed July 2026
6 min read
CA Anil Agarwal & the TatvaBooks team

What is a SAC code?

SAC (Services Accounting Code) is the classification system GST uses for services, the way HSN classifies goods. Every SAC code begins with 99, followed by digits that narrow the category — for example 9983 covers professional, technical and business services, and 998314 within that is specifically IT design and development services.

SAC codes decide which GST rate applies to the service you're billing, and — like HSN — feed straight into your GSTR-1 and GSTR-3B workings.

HSN vs SAC — goods vs services

The two systems run in parallel under GST:

HSN — used for physical goods (products you make, buy or sell). See our HSN code list.
SAC — used for services (work you perform, not a physical item handed over).

Many businesses need both — a manufacturer selling goods (HSN) that also does paid job work or installation (SAC), for instance. TatvaBooks lets you tag each item or service on your master list with the right code, so invoices never mix the two up.

SAC codes by service type

This is a curated reference covering the services most Indian small businesses and professionals bill for — not the complete SAC directory. Use it to sanity-check the rate you're charging; confirm the exact 6-digit code for edge cases.

Service type	Example SAC	Typical GST rate
IT & software services	998314 — IT design & development	18%
Management consultancy	998311 — Management consulting	18%
Legal services	998211 — Legal advisory & representation	18%*
Accounting & CA services	998221 — Accounting, bookkeeping, audit	18%
Construction (works contract)	9954 — Construction services	12% / 18%*
Transport of goods (GTA)	996791 — Goods transport agency	5% / 12%*
Restaurant services	996331 — Restaurant & catering	5%*
Renting of immovable property	997212 — Commercial property rental	18%
Advertising services	998361 — Advertising & related	18%
Job work	998812/998892 — Manufacturing job work	12% / 18%*
Repair & maintenance	998719 — Repair & maintenance services	18%
Telecom services	998413 — Telecommunication services	18%

*Rates marked with an asterisk depend on specific conditions — legal services can be reverse-charge in B2B cases, works contracts vary by property type and ITC treatment, GTA can be 5% (no ITC) or 12% (with ITC) depending on the option chosen, and restaurants are typically 5% without ITC (higher for specified premises). GST rates change — verify the exact code/rate on the GST portal or with the official HSN/SAC directory before you file or invoice.

Need the exact code?

For services with conditional or split rates — construction, GTA, restaurants, legal — the right rate depends on facts specific to your contract, not just the service category. Cross-check against the GST portal's services classification, or ask your CA. Once the SAC and rate are set on your service item in TatvaBooks, every invoice applies them automatically, with CGST/SGST/IGST worked out for you. See also our HSN code list for goods and the GST guide for the full compliance picture.

Frequently asked questions

What is a SAC code?

SAC (Services Accounting Code) is a classification system used under GST specifically for services. Every SAC code starts with 99, followed by digits that narrow down the service category — for example, 9983 is professional/technical/business services, and 998314 is IT design and development within that. SAC codes decide which GST rate applies to a service and appear on service invoices the way HSN does for goods.

How many SAC digits do I need to show on my invoices?

The same turnover-linked digit rules that apply to HSN generally apply to SAC: most small and mid-sized service businesses use a 6-digit SAC code, since SAC is already structured at that length for most services. Always confirm your exact requirement against the current CGST notification or with your CA, as thresholds have changed before.

Where can I find the exact SAC code for my service?

Start from the category table on this page, then confirm the precise 6-digit SAC and current GST rate against the official GST portal or CBIC's services classification scheme — especially for services with split rates like construction, restaurants or GTA, where the rate depends on specific conditions (input credit availed, property type, etc.).

Is SAC mandatory on GST invoices for services?

Yes, GST-registered service providers above the applicable turnover threshold must show the SAC code on tax invoices. TatvaBooks lets you set the SAC code once on a service item, then applies it — with the correct GST rate and CGST/SGST/IGST split — to every invoice automatically.

What is the difference between HSN and SAC codes?

HSN classifies goods; SAC classifies services. A trading or manufacturing business mostly uses HSN codes on its invoices, while a consulting, IT, construction or professional-services business mostly uses SAC codes. Some businesses — like a manufacturer that also does job work or after-sales service — use both. See our HSN code list for the goods side.

Keep going.

Look up codes

GST essentials

Get started

Free on Solo · no card · India-hosted

Bill services with the right SAC and rate, every time.

Set the SAC code once on your service item — TatvaBooks applies it, and the correct GST rate, to every invoice automatically.

Request beta access See HSN code list