written by khatabook | June 25, 2021

SAC (Services Accounting Codes) List & GST Rates on Services

The GST or Goods and Service Act brought a single law for charging indirect taxes across the whole country. Under this, every POS or point of sale is levied with tax. Thus there are three types of taxes.

  • The CGST or Central GST charged by the Centre.
  • The SGST or the State GST charged by the State.
  • The IGST or the Integrated GST charged for interstate sales.

Since the introduction of GST laws in India in 2017, over 1-Crore taxpayers face doubts when filing for refunds or registering under the regime. The HSN and SAC code systems were introduced to classify the various services and goods under broad categories or groups.

What is SAC Full Form?

SAC code full form is Services Accounting Code. The GST SAC code is applicable for all services provided in India. The HSN Code applies to goods while the services are categorised under the SAC code. 

  • The SAC System introduced by the government groups the services under GST. The rates for services under the SAC code for GST includes five slabs of 0, 5, 12, 18 or 28 per cent. 
  • For services that are not mentioned in the list or where the HSN/SAC code is unavailable, a default rate of 18% is applicable. It may change in future updates on the GST website.

Also Read: GST Invoice – Learn About GST Invoice Rules And Bill Format

Why are SAC Codes Important?

  • HSN or the Harmonized Code System of Nomenclature is used in GST for classifying goods under the Goods and Services Tax (GST). 
  • On the other hand, the SAC codes or the Service Accounting Code System applies to services classified and included in the GST law. 
  • Service Accounting Code is otherwise similar to the other countries International HSN codes. 
  • Under the GST Act, the SAC code list identifies and defines the respective tax slab rates applicable to the services. 
  • The six-digit SAC code number is different from the eight-digit HSN code number and must be mentioned in the GST returns and invoices.

How To Read The 9954 SAC Code?

The SAC code is a  six-digit number. The 9954 HSN code and 9954 SAC code are often confused. The first two digits are common for all services. The next two digits of the SAC code are the service classification. The last two digits of the SAC code GST are specific to the service and its nature. 

Consider the SAC code 995411 as an example. 

  • SAC Code 995411 is for the construction of single/multi-dwelling or multi-storied residential services. 
  • ‘99’ is common to all services, and ‘54’ stands for construction services. 
  • The last two digits ‘11’ mean the single/multi-dwelling or multi-storied residential construction services.

 Similarly, for SAC 995412, 54 is for construction services, and 12 denotes other residential buildings like homeless shelters, nursing homes, hostels, etc. 

Also Read: How to do GST Number Search By Name?

Given below are the SAC codes from SAC 995411 to 995479 related to construction and allied activities.

SAC Code Meaning 

Service Accounting Code for Construction Services Involving Buildings

995411      

Single/multi-dwelling or multi-storied residential services.

995412      

Other residential building services for homeless shelters, nursing homes, hostels etc.

995413      

Industrial building services used for assembly lines, production activities, warehouses, workshops, storage etc.

995414      

Building (commercial) services for offices, exhibitions, marriage halls, restaurants, malls, airports, hotels, road or rail terminals, service and petrol stations, parking garages, theatres etc

995415      

Non-residential building services of hospitals, educational institutions, clinics, prisons, religious establishments, courts, museums etc.

995416      

Other building services not covered.

995419      

Building services like alterations, repairs, additions, renovation, replacements, remodelling, maintenance, etc.

Service Accounting Code for Construction Services Involving General Civil Engineering Works

995421      

Building of streets, highways, roads, airfields, railways, runways, tunnels, bridges etc.

995422      

Construction of waterworks like waterways, harbours, water lines, dams, irrigation etc.

995423      

Construction of long-distance pipelines, including  overland/underground/ submarine pipelines, electric power/ communication cables/lines, transformer stations, pumping stations etc.

995424      

Construction of local sewage/water pipelines, communication/electricity cables etc.

995425      

Construction of industrial plants, mines etc.

995426     

Construction of infrastructure of Power Plants.

995427      

Construction of outdoor recreation or sports facilities.

995428      

Construction of other civil engineering jobs and works n.e.c. (not effectively covered).

995429      

Services involving repair, additions, alterations, replacements, remodelling, renovation, maintenance, etc.

Service Accounting Code for Preparation Services

995431      

Demolition services

995432      

Site clearance and road formation services, test boring/drilling, core extraction, trench digging etc.

995433       

Earthmoving and excavation services.

 995434      

Well-drilling services and installation of septic systems.

 995435     

Other preparation services for sites

995439       

Additions, repairs, alterations, remodelling, replacements, renovation, maintenance services.

Service Accounting Code for Erection and Assembly Of Prefabricated Construction

995441    

Assembly, installation,  erection etc. of prefabricated buildings

995442    

Assembly, installation,  erection etc., of prefabricated constructions and structures.

995443   

Installation of all types of street infrastructure like benches, bus shelters, public toilets, etc.

995444    

Other erection and assembly services 

995449    

Services involving repair, additions, alterations, replacements, remodelling, renovation, maintenance etc., of the services above.

Service Accounting Code for Special Construction Trade Services

995451 

Pile foundation/ driving services

995452    

Building, roof and framing services.

995453   

Waterproofing and roofing services.

995454    

Concrete services

995455    

Steel erection/ structural services

995456    

Masonry services.

995457   

Scaffolding services.

995458   

Other trade construction services

995459   

Services involving repair, additions, alterations, replacements, remodelling, renovation, maintenance, etc.

Service Accounting Code for Installation Services

995461   

Electrical installation services like fitting, wiring, fire alarm, burglar alarm systems, etc.

995462   

Water drainage and plumbing services.

995463    

Ventilation, air conditioning, heating installation services

.

995464    

Gas installation services.

995465    

Insulation services.

995466   

Escalator/lifts installation services

 995468   

Other installation services

995469    

Services involving repair, additions, alterations, replacements, remodelling, renovation, maintenance etc., of the services above.

Service Accounting Code for Building Completion Services.

995471   

Glazing services.

995472   

Plastering services.

995473    

Painting services.

995474   

Wall tiling/flooring services.

995475   

Other wall covering, floor laying and wallpapering services.

995476   

Carpentry and joinery services.

995477   

Railing/ Fencing services.

995478   

Other building completion and finishing services

995479   

Repair, additions, alterations, maintenance, replacements of finishing works.

 

Also Read: GST State Code List and Jurisdiction

S6 of the SAC Code list relates to Accommodation, Distributive Trade Services,  Transport Services, Food and Beverage Services, Gas and Electricity Distribution Services etc. 

They start with the 996 and are briefly mentioned below.

9961

Services applying to wholesale trades.

9962

Services applying to retail businesses.

9963

Accommodation, Beverage and Food services.

99631 

Accommodation services.

99632 

Other related services of accommodations.

99633

Services serving edibles, food, non-alcoholic/ alcoholic beverages.

9964

Transport passenger services.

99641

Local sightseeing and transport passenger services.

99642

Long-distance passenger transport services.

9965

Transport Goods Services

99651

Land transport goods services.

99652

Water transport goods services.

99653

Space and air transport goods services.

9966

Rental services without/with operators of transport vehicles. 

99660

Rental services.

9967

Supporting transport services.

99671

Cargo handling.

99672

Warehousing and storage.

99673

Railway supporting services.

99674

Roadway supporting services.

99675

All water transport supporting services.  

99676

Space and air transport supporting services.

99679

Other transport supporting services.

9968

Courier and postal services.

9969

Gas, electricity, water etc., distribution services.

99691

Gas and electricity distribution services.

99692

Water/other distribution services.

S7 deals with classifying Financial, Real Estate, Leasing And Rental Services.

9971

Financial services.

99711

Services excluding pension services, insurance services and investment banking.

99712

Investment banking.

99713

Pension and insurance services not including reinsurance.

99714

Reinsurance.

99715

Auxiliary services to financial services.

99716

Auxiliary services to pension and insurance.

99717

Holding financial assets.

9972

Real estate.

99721

Services for a leased and owned property.

99722

Commission/fee/contract services.

9973

Rental/leasing services without/with an operator.

99731

Rental/leasing services of equipment/ machinery without/with an operator.

99732

Rental/leasing services of other goods.

99733

Intellectual property use/licensing services.

S8 deals with Production and Business Services

9981

Development and Research services.

99811

Engineering/ Natural sciences R&D.

99812

Humanities and social sciences R&D.

99813

Interdisciplinary R&D services.

99814

Original R&D services.

9982

Accounting and legal services.

99821

Legal services

99822

Auditing/ Accounting/Bookkeeping.

99823

Tax preparation and consultancy.

99824

Receivership and insolvency services.

9983

Other technical/ professional/business services.

99831

Management services/consulting and IT services.

99832

Architectural/ landscape/urban land planning services.

99833

Engineering services.

99834

Technical/Scientific services.

99835

Veterinary services.

99836

Advertising time/ space services.

99837

Public polling/Market research services.

99838

Videography/ Photography processing services.

99839

Other technical/ professional/ business services.

9984

Broadcasting/ Telecommunications/Information services.

99841

Telecommunication/ Telephony services.

99842

Internet services.

99843

Content /online services.

99844

News agencies.

99845

Archive/library services.

99846

Programming/ broadcasting distribution services

9985

Support services.

99851

Employment/referral/ labour supply/personnel search services.

99852

Security/investigation services.

99853

Cleaning services.

99854

Packaging services.

99855

Travel/tour operator services.

99859

Other Support Services.

99861

Support services to agriculture, hunting, forestry and fishing 

99862

Mining support.

99863

Gas, electricity, water distribution.

9987

Repair, maintenance and installation services excluding construction.

99871

Fabricated equipment, machinery, metal products repair and maintenance.

99872

Repair and maintenance of other goods 

9988

Manufacturing services of other physical goods.

99881

Beverage, tobacco manufacturing, food services.

99882

Apparel, textile, leather manufacturing.

99883

Paper and wood manufacturing services.

99884

Pharmaceuticals, petroleum, product manufacturing, chemical services.

99885

Plastic, Rubber, Non-metallic mineral products manufacturing.

99886

Metal manufacturing.

99887

Fabricated machinery, metal product, equipment manufacturing.

99888

Transport equipment services.

99889

Other services.

9989

Other services like printing, publishing, reproductions and materials recovery.

99891

Printing, reproduction, publishing services.

99892

Pressing, moulding, extruding, stamping etc., of plastic manufacturing.

99893

Forging, casting, metal manufacturing, stamping services.

99894

Contract/fee recycling/material recovery services. 

S9 deals with Social, Community, Personal and other Miscellaneous services

9991

Compulsory social-security, public administration services.

99911

Government administrative services.

99912

Community public administrative services.

99913

Compulsory Social Security Schemes administrative services.

9992

Education services

99921

Pre-primary.

99922

Primary education.

99923

Secondary Education.

99924

Higher education.

99925

Specialised education.

99929

Other training/Education/ Support.

9993

Social care and health.

99931

Human health services

99932

Disabled/elderly residential care.

99933

Other accommodation social services.

99934

Disabled/elderly social services without accommodation.

99935

Other without accommodation services.

9994

Waste/ Sewage collection, disposal, treatment and environmental protection services.

99941

Septic tank cleaning /sewage treatment. 

99942

Waste collection.

99943

Waste disposal and treatment.

99944

Remediation.

99945

Sanitation etc.

99949

Others

9995

Membership services.

99951

Services of professionals, employers, business and organisations.

99952

Trade union services.

99959

Services of membership organisations.

9996

Sporting, cultural and recreational services.

99961

Audiovisual services.

99962

Performing arts, events, live entertainment services.

99963

Artists and performing artists.

99964

Preservation and museums.

99965

Recreational Sports.

99966

Athletes and support services.

99969

Other recreational/amusement services.

9997

Other services.

99971

Cleaning, dyeing, washing services.

99972

Beauty salons/well-being services.

99973

Cremation/undertaking/ funeral services.

99979

Other services

9998

Domestic help services

9999

Services from extraterritorial bodies/organisations.

Job Works and Classified Services, including work contract HSN code.

998821

Manufacturing of Textile fabrics and yarns other than artificial fibres.

998822

Apparel manufacturing services

998823

Leather and leather product manufacturing services

998811

Meat processing services

998812

Fish processing

998813

Vegetable and fruit processing

998814

Animal fat/ vegetable fat manufacturing

998815

Dairy products

998816

Other food products

998817

Manufacture of animal feeds

998818

Beverage manufacturing

998819

Tobacco manufacturing

998831 

Wood products and wood manufacturing

998832 

Paper products/paper manufacturing

998841 

Refined petroleum, coke product manufacturing

998842 

Chemical products

998843 

Pharmaceutical products

998851 

Plastic and Rubber products

998852 

Plastic products

998853 

Other mineral non-metallic products

998860

Basic metal manufacturing services

998871

Tank, structural metal products, steam generator and reservoir manufacturing

998872 

Ammunition and weapons manufacturing

998873 

Other fabricated metal/ metal treatment products

998874 

Electronic, optical, computer products

998875 

Electrical equipment

998876 

General machinery manufacturing

998877 

Special-purpose machinery

998881 

Trailer/motor vehicle manufacturing

998882 

Transport equipment

998891 

Furniture

998892 

Jewellery

998893 

Imitation jewellery

998894 

Musical instruments

998895 

Sports goods

998896 

Toys and games

998897 

Dental/Medical instruments

998898 

Other manufacturing services

 

Also Read: Jump the Queue: Pay GST Online

In conclusion:

The SAC code list under GST is an exhaustive list of services. SAC codes are four to six digits and grouped under the various heading and section numbers. Job works have their own SAC code for job work. The 9983 SAC code covers other technical/ professional/business services as mentioned in the table above. This code list is used in invoices and while filing the GST returns.

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