Tax transactions of all goods and services made in India under GST are categorized under the SAC (Services Accounting Code) Code System or the HSN Code System. While goods are categorized under the HSN Code System, services are categorized under the SAC Code System.
The SAC Code System is planned and maintained by the Service Tax Department of India. The GST rates for services are classified into 5 slabs - 0%, 5%, 12%, 18% and 28%. For services in India that are not exempted from GST or for services where GST rates are not mentioned, the default GST rate of 18% will be applicable.
Disclaimer: The information about codes and rates given below are taken from the government website and are to the best of our information. There may be variations due to government's latest updates, hence kindly check and confirm the same on the government website. We are not responsible for any wrong information and its effects.
Services are classified as per the Services Accounting Code (SAC). The SAC is strictly numeric and is six 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 digits represent the detailed nature of service.
To understand this better, let us take an example of SAC code 9954.
SAC code 9954: Breaking up this SAC code reveals to us the nature of service or the classification of service as under.
| First two digits | “99” | Common for all Services |
| Second two digits | “54” | Major nature of service. And “54” classifies construction services. |
| Last two digits | SAC Code 995411 - | Construction services of single dwelling or multi dwelling or multi-storied residential. |
| Construction services of building | SAC Code 995412 - | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc |
| SAC Code 995413 - | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings. | |
| SAC Code 995414 - | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | |
| SAC Code 995415 - | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings | |
| SAC Code 995416 - | Construction Services of other buildings n.e.c. | |
| SAC Code 995419 - | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | |
| Construction services of Civil engineering works | SAC Code 995421 - | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| SAC Code 995422 - | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | |
| SAC Code 995423 - | General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. | |
| SAC Code 995424 - | General construction services of local water & sewage pipelines, electricity and communication cables & related works | |
| SAC Code 995425 - | General construction services of mines and industrial plants | |
| SAC Code 995426 - | General Construction services of Power Plants and its related infrastructure | |
| SAC Code 995427 - | General construction services of outdoor sport and recreation facilities | |
| SAC Code 995428 - | General construction services of other civil engineering works n.e.c. | |
| SAC Code 995429 - | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | |
| Site Preparation Services | Code 995431 - | Demolition services |
| Code 995432 - | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | |
| Code 995433 - | Excavating and earthmoving services | |
| Code 995434 - | Water well drilling services and septic system installation services. | |
| Code 995435 - | Other site preparation services n.e.c. | |
| Code 995439 - | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Assembly and erection of prefabricated constructions | HSN/SAC Code 995441 - | Installation, assembly and erection services of prefabricated buildings |
| HSN/SAC Code 995442 - | Installation, assembly and erection services of other prefabricated structures and constructions | |
| HSN/SAC Code 995443 - | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | |
| HSN/SAC Code 995444 - | Other assembly and erection services n.e.c. | |
| HSN/SAC Code 995449 - | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Special trade construction services | Code 995451 - | Pile driving and foundation services |
| Code 995452 - | Building framing & Roof Framing services | |
| Code 995453 - | Roofing and waterproofing services | |
| Code 995454 - | Concrete services | |
| Code 995455 - | Structural steel erection services | |
| Code 995456 - | Masonry services | |
| Code 995457 - | Scaffolding services | |
| Code 995458 - | Other special trade construction services n.e.c. | |
| Code 995459 - | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Installation Services | HSN/SAC Code 995461 - | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. |
| HSN/SAC Code 995462 - | Water plumbing and drain laying services | |
| HSN/SAC Code 995463 - | Heating, ventilation and air conditioning equipment installation services. | |
| HSN/SAC Code 995464 - | Gas fitting installation services | |
| HSN/SAC Code 995465 - | Insulation services | |
| HSN/SAC Code 995466 - | Lift and escalator installation services | |
| HSN/SAC Code 995468 - | Other installation services n.e.c. | |
| HSN/SAC Code 995469 - | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | |
| Building completion Services | SAC Code 995471 - | Glazing services |
| SAC Code 995472 - | Plastering services | |
| SAC Code 995473 - | Painting services | |
| SAC Code 995474 - | Floor and wall tiling services | |
| SAC Code 995475 - | Other floor laying, wall covering and wall papering services | |
| SAC Code 995476 - | Joinery and carpentry services | |
| SAC Code 995477 - | Fencing and railing services | |
| SAC Code 995478 - | Other building completion and finishing services n.e.c. | |
| SAC Code 995479 - | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. |
| SAC Code for Job Work | The SAC code for Job work is 9988. Where “88” represents the major nature of service “Job Work” |
|---|---|
| Services classified under Job Work (Detailed Nature) | Related to textile, apparel and Leather product : [SAC code 998821 to SAC Code 998823] Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather. |
| Related to Food, beverage and tobacco manufacturing: [SAC Code 998811 to 998819] : Meat processing services SAC Code 998812 – Fish processing services SAC Code 998813 – Fruit and vegetables processing services SAC Code 998814 – Vegetable and animal oil and fat manufacturing services SAC Code 998815 – Dairy product manufacturing services SAC Code 998816 – Other food product manufacturing services SAC Code 998817 – Prepared animal feeds manufacturing services SAC Code 998818 – Beverage manufacturing services SAC Code 998819 – Tobacco manufacturing services |
|
| Related to Wood and Paper Manufacturing: SAC Code 998831 – Wood and wood product manufacturing services SAC Code 998832 – Paper and paper product manufacturing services |
|
| Related to Petroleum, Chemical and Pharmaceutical Product Manufacturing [SAC Code 998841 to 998843] SAC Code 998841 – Coke and refined petroleum product manufacturing services SAC Code 998842 – Chemical product manufacturing services SAC Code 998843 – Pharmaceutical product manufacturing services |
|
| Related to Rubber, Plastic and Non-metallic Mineral Product Manufacturing [SAC Code 998851 to 998853] SAC Code 998851 – Rubber and plastic product manufacturing services SAC Code 998852 – Plastic product manufacturing services SAC Code 998853 – Other non-metallic mineral product manufacturing services |
|
| Job Work for Basic Metal Manufacturing Services: SAC Code 998860 – Basic metal manufacturing services |
|
| Job work related Fabricated Metal Product, Machinery and Equipment Manufacturing: [SAC Code 998871 to 998877] SAC Code 998871 – Structural metal product, tank, reservoir and steam generator manufacturing services SAC Code 998872 – Weapon and ammunition manufacturing services SAC Code 998873 – Other fabricated metal product manufacturing and metal treatment services SAC Code 998874 – Computer, electronic and optical product manufacturing services SAC Code 998875 – Electrical equipment manufacturing services SAC Code 998876 – General-purpose machinery manufacturing services n.e.c. SAC Code 998877 – Special-purpose machinery manufacturing services |
|
| Job Work for Transport Equipment Manufacturing: SAC Code 998881 – Motor vehicle and trailer manufacturing services SAC Code 998882 – Other transport equipment manufacturing services |
|
| Job Work related to Other Products Manufacturing: [998891 to 998898] SAC Code 998891 – Furniture manufacturing services SAC Code 998892 – Jewellery manufacturing services SAC Code 998893 – Imitation jewellery manufacturing services SAC Code 998894 – Musical instrument manufacturing services SAC Code 998895 – Sports goods manufacturing services SAC Code 998896 – Game and toy manufacturing services SAC Code 998897 – Medical and dental instrument and supply manufacturing services SAC Code 998898 – Other manufacturing services |
| SAC Service Description | SAC Code | GST Rate |
|---|---|---|
| Chapter : Goods Transport Services | ||
| Land transport services of Goods | ||
| Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc. by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. | 996511 | 0% |
| Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc. | 996512 | 0% |
| Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | 996513 | 18% |
| Other land transport services of goods n.e.c. | 996519 | 18% |
| Water transport services of goods | ||
| Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc. | 996521 | 18% |
| Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | 996522 | 0% |
| Air and space transport services of goods | ||
| Air transport services of letters & parcels and other goods | 996531 | 18% |
| Space transport services of freight | 996532 | 18% |
| Chapter : Rental services of transport vehicles with or without operators | ||
| Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator | 996601 | 18% |
| Rental services of water vessels including passenger vessels, freight vessels etc. with or without operator | 996602 | 18% |
| Rental services of aircraft including passenger aircrafts, freight aircrafts etc. with or without operator | 996603 | 18% |
| Rental services of other transport vehicles n.e.c. with or without operator | 996609 | 18% |
| Chapter : Supporting Services in Transport : | ||
| Cargo handling services | ||
| Container handling services | 996711 | 18% |
| Customs House Agent service | 996712 | 18% |
| Clearing and forwarding service | 996713 | 18% |
| Other cargo and baggage handling services | 996719 | 18% |
| Storage and warehousing services | ||
| Refrigerated storage services | 996721 | 18% |
| Bulk liquid or gas storage services | 996722 | 18% |
| Other storage and warehousing service | 996729 | 18% |
| Supporting services for railway transport | ||
| Railway pushing or towing services | 996731 | 18% |
| Other supporting services for railway transport n.e.c. | 996739 | 18% |
| Supporting services for road transport | ||
| Bus station service | 996741 | 18% |
| Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services | 996742 | 18% |
| Parking lot service | 996743 | 18% |
| Towing services for commercial and private vehicles | 996744 | 18% |
| Other supporting services for road transport n.e.c. | 996749 | 18% |
| Supporting services for water transport (coastal, transoceanic and inland waterways) | ||
| Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc. | 996751 | 18% |
| Pilotage and berthing services | 996752 | 18% |
| Vessel salvage and refloating service | 996753 | 18% |
| Other supporting services for water transport n.e.c. | 996759 | 18% |
| Supporting services for air or space transport | ||
| Airport operation services (excl. cargo handling | 996761 | 18% |
| Air traffic control service | 996762 | 18% |
| Other supporting services for air transport | 996763 | 18% |
| Supporting services for space transport | 996764 | 18% |
| Other supporting transport services | ||
| Goods transport agency services for road transport | 996791 | 5% |
| Air traffic control service | 996792 | 5% |
| Other goods transport service | 996793 | 5% |
| Other supporting transport services n.e.c. | 996799 | 18% |
Services by way of transportation of goods are exempted:
GST rates are exempted only for the service of transportation of goods by road. However, GST is applicable in the case of Goods Transport Agency (GTA).
