SAC Code List — GST Rates for Services
SAC (Service Accounting Codes) are mandatory on every GST invoice for services. Find the correct SAC code, GST rate, and sample invoice for 20+ service categories — from IT and legal to construction and healthcare.
What is a SAC Code?
SAC stands for Service Accounting Code — a 6-digit code under the GST regime used to classify services for tax purposes. Every service provider registered under GST must mention the correct SAC code on their tax invoice. SAC codes are maintained by the CBIC (Central Board of Indirect Taxes and Customs) and align with the UN Central Product Classification system.
| Feature | SAC Code (Services) | HSN Code (Goods) |
|---|---|---|
| Full form | Service Accounting Code | Harmonised System of Nomenclature |
| Applicable to | All services | All goods/products |
| Digit length | 6 digits | 4 to 8 digits |
| Starts with | 99 (e.g., 998311) | Chapter 01–99 (e.g., 84, 30) |
| Mandatory on invoice | Yes, for all GST-registered service providers | Yes, for goods suppliers (turnover based) |
SAC Codes by Service Category
IT & Software Services
GST: 18%
Information technology and software development services including custom software, SaaS p...
Legal & Advocacy Services
GST: 18%
Legal representation, advisory, drafting, and advocacy services provided by lawyers, advoc...
Accounting & Tax Services
GST: 18%
Chartered accountancy, bookkeeping, tax filing, audit, GST compliance, and financial advis...
Management & Business Consulting
GST: 18%
Management consulting, business strategy, HR consulting, and operational advisory services...
Advertising & Marketing Services
GST: 18%
Advertising agency services, digital marketing, media buying, PR, branding, and content ma...
Construction & Works Contract
GST: 12% or 18%
Construction services, works contracts, civil engineering, building maintenance, and real...
Transport & Goods Carriage (GTA)
GST: 5% (no ITC) or 12% (with ITC)
Goods Transport Agency (GTA) services by road, freight forwarding, courier, and logistics...
Healthcare & Medical Services
GST: 0% (exempted) or 5–18%
Medical, hospital, clinical, diagnostic, and healthcare support services under GST.
Education & Training Services
GST: 0% (exempted) or 18%
Educational institution services, coaching centres, online courses, skill development, and...
Real Estate & Property Services
GST: 5% or 12% or 18%
Real estate agents, property management, leasing, renting of commercial property, and faci...
Event Management & Photography
GST: 18%
Event planning, wedding management, photography, videography, catering, and entertainment...
Financial & Banking Services
GST: 0% (exempted) or 18%
Banking services, insurance, loan processing, investment advisory, and financial intermedi...
Security & Manpower Services
GST: 18%
Security guards, facility management, housekeeping, manpower supply, and labour outsourcin...
Hotels & Accommodation Services
GST: 0% to 18% (based on room tariff)
Hotel room accommodation, restaurant services in hotels, banquets, and short-term accommod...
Telecom & Internet Services
GST: 18%
Mobile telephony, broadband internet, cable TV, DTH, and leased line services.
Engineering & Technical Services
GST: 18%
Engineering design, technical testing, inspection, certification, and R&D services.
Media & Entertainment Services
GST: 18%
Film production, broadcasting, OTT platforms, music, gaming, and media publishing services...
Import, Export & Customs Clearing
GST: 18%
Customs clearing agent services, freight forwarding for imports/exports, EXIM documentatio...
Repair & Maintenance Services
GST: 18%
Equipment repair, AMC (annual maintenance contracts), appliance servicing, and vehicle rep...
Agriculture & Farm Services
GST: 0% (mostly exempted)
Agricultural extension, crop cultivation support, harvesting, irrigation, and farm produce...
Freelance Services
GST: 18%
Independent professional services provided by freelancers including content writing, graph...
Software Development Services
GST: 18%
Custom software development, mobile app development, web development, SaaS platforms, ERP...
Consulting & Advisory Services
GST: 18%
Professional advisory, strategy, management consulting, HR consulting, marketing consultin...
Interior Design & Decoration Services
GST: 18%
Interior design, space planning, decoration, furnishing consultation, project management f...
Training & Educational Services
GST: 18% (commercial); 0% (recognised institutions)
Corporate training, skill development courses, coaching classes, online education, vocatio...
Quick SAC Code Reference
Create a GST Invoice with SAC Code
Enter your SAC code in the free invoice generator — CGST/SGST/IGST calculated automatically based on buyer and seller states.