SAC Code List India — Service Accounting Codes with GST Rates
SAC (Service Accounting Code) is a 6-digit code used to classify services under GST. All SAC codes begin with 99. Find the correct SAC code and GST rate for your service below.
| SAC Code | Service | GST Rate |
|---|---|---|
| 998311 | Management Consulting Services Business management and consultancy for corporate clients. Includes strategy, operations, and financial advisory. | 18% |
| 998312 | IT Design & Development (Custom Software) Custom software development, web development, mobile app development. Most commonly used SAC for IT freelancers and agencies. | 18% |
| 998313 | IT Maintenance & Support Services Annual maintenance contracts (AMC), software support, bug fixes, and IT helpdesk services. | 18% |
| 998314 | IT Infrastructure & Network Management Server management, cloud infrastructure, DevOps, network configuration, and security services. | 18% |
| 998315 | Web Hosting & SaaS Services Shared/VPS/dedicated hosting, domain registration, CDN, cloud storage, and subscription SaaS products. | 18% |
| 998316 | Data Processing & Database Management Data entry, data analysis, ETL services, database administration. | 18% |
| 998231 | Accounting, Auditing & Bookkeeping GST filing, ITR filing, bookkeeping, financial statements preparation. Used by chartered accountants and tax consultants. | 18% |
| 998232 | Tax Consultancy & Representation GST registration, return filing, assessment, tax planning, and representation before authorities. | 18% |
| 998211 | Legal Advisory & Representation Legal advice, drafting contracts and agreements, court representation, arbitration. | 18% |
| 998212 | Arbitration & Conciliation Alternative dispute resolution services, mediation, and conciliation services. | 18% |
| 998361 | Advertising Agency Services Creative advertising, media planning, digital marketing campaigns, brand management. | 18% |
| 998362 | Market Research Services Consumer surveys, market analysis, competitive intelligence, focus groups. | 18% |
| 998363 | Public Relations Services PR campaigns, media relations, corporate communications. | 18% |
| 998511 | Employment & Staffing Services Recruitment, placement, manpower supply, contract staffing, payroll outsourcing. | 18% |
| 998519 | Other Human Resources Services HR consulting, training and development, performance management. | 18% |
| 998521 | Security Guard Services Manned security, access control, surveillance and investigation services. | 18% |
| 998531 | Office Cleaning & Housekeeping Commercial cleaning, facility management, janitorial services. | 18% |
| 998532 | Packaging Services Commercial packaging, co-packing, warehousing and packing services. | 18% |
| 998711 | Maintenance & Repair of Electronics Repair of computers, mobile phones, consumer electronics, household appliances. | 18% |
| 998712 | Maintenance & Repair of Machinery AMC and repair of industrial machinery, HVAC systems, generators. | 18% |
| 998713 | Maintenance & Repair of Motor Vehicles Car servicing, painting, bodywork, tyre replacement. Service charges at authorised service centres. | 18% |
| 998714 | Installation Services (Non-Construction) Installation of IT equipment, CCTV, solar panels, office furniture. | 18% |
| 997211 | Residential Real Estate Services (New) Construction and sale of new residential properties. Input tax credit not available under the new scheme. | 5% |
| 997212 | Affordable Housing Services Construction of affordable housing under government schemes. 1% GST without ITC. | 1% |
| 997221 | Commercial Real Estate Services Sale of commercial properties, shops, offices. Under construction: 12%; Completed: Nil. | 12% |
| 997231 | Real Estate Agent / Broker Services Brokerage commission charged by property dealers and agents on sale/rental. | 18% |
| 996311 | Room Accommodation Services (Hotels) Room tariff ₹1,000–7,500: 12% GST. ₹7,500 and above: 18% GST. | 12% |
| 996331 | Restaurant Services (AC) Restaurants (with or without liquor licence) in hotels where room tariff < ₹7,500: 5% without ITC. | 5% |
| 996332 | Outdoor / Event Catering Services Food and catering for events, weddings, offices: 5% GST without ITC. | 5% |
| 996411 | Local Passenger Transport (Taxi / Auto) Radio taxis, app-based cab aggregators (Ola, Uber): 5%. Auto-rickshaws: Nil. | 5% |
| 996421 | Air Passenger Transport (Economy Class) Air travel in economy class: 5% GST. Business class: 12% GST. | 5% |
| 996511 | Road Transport of Goods (GTA) Goods Transport Agency (GTA) services: 5% under RCM (paid by recipient). GTA opting for FCM: 12%. | 5% |
| 996521 | Freight Transport by Sea Shipping of cargo within India. Import of goods by sea/air: RCM applies. | 5% |
| 997111 | Banking & Financial Transaction Services Bank charges, processing fees, credit card fees, NBFC service charges. | 18% |
| 997131 | Life Insurance Services Insurance premiums for term plans: 18% on premium. Traditional plans: 4.5% (1st yr), 2.25% (renewal). | 18% |
| 997132 | General Insurance Services Motor, health, fire, marine insurance: 18% GST on premium. | 18% |
| 999211 | Primary Education Services Nursery, primary and secondary education by recognised institutions: Nil GST. | 0% |
| 999291 | Private Coaching / Tuition Services Private coaching centres, test preparation institutes, vocational training (not affiliated): 18% GST. | 18% |
| 999311 | Hospital & Clinical Services Medical treatment by clinical establishments, doctors, paramedics: Nil GST. | 0% |
| 999312 | Diagnostic / Pathology Lab Services Blood tests, X-rays, MRI, CT scans: Nil GST when provided by clinical establishments. | 0% |
| 999614 | Film / Amusement Park / Theme Park Admission Cinema admission ≤ ₹100: 12%; > ₹100: 18%. Amusement parks: 18%. | 18% |
| 999692 | Online Gaming (Real Money Gaming) Online games involving real money wagering: 28% on full face value of bet/deposit (effective Oct 2023). | 28% |
| 999799 | Other Services Not Elsewhere Classified Services that do not fit any specific SAC code. Default rate: 18%. Consult a CA if unsure. | 18% |
SAC Code Groups
99
Services (All SAC codes begin with 99)
9954
Construction Services
9961
Wholesale Trade Services
9962
Retail Trade Services
9963
Accommodation, Food & Beverage Services
9964
Passenger Transport Services
9965
Goods Transport Services
9966
Vehicle Rental & Leasing
9967
Supporting Services in Transport
9968
Postal and Courier Services
9969
Electricity, Gas, Water Supply
9971
Financial Services
9972
Real Estate Services
9973
Leasing and Rental Services (without operator)
9981
Research & Development Services
9982
Legal, Accounting & Consulting
9983
IT / Software / Telecom Services
9984
Telecommunications Services
9985
Business Support & Administration
9986
Agriculture, Hunting & Forestry Support
9987
Maintenance, Repair & Installation
9988
Manufacturing Services on Physical Inputs
9989
Other Manufacturing Services
9991
Government and Compulsory Social Security
9992
Education Services
9993
Human Health & Social Care Services
9994
Sewage, Refuse Disposal & Sanitation
9995
Membership Organisation Services
9996
Recreational, Cultural & Sporting Services
9997
Other Services
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