Overview
SAC (Services Accounting Codes) is used to classify services for GST purposes in India. It provides a systematic way to identify and categorize different types of services for taxation and compliance.Key Features
- Service Focus: Specifically designed for service classification
- 6-Digit Code: Structured classification system
- GST Compliance: Mandatory for service providers under GST
- Industry Coverage: Covers all service sectors comprehensively
Statistics
| Level | Count |
|---|---|
| Chapters | 12 |
| Headings | 99 |
| Service Codes | 425+ |
SAC Structure
Major Service Categories
| Code | Category | Description |
|---|---|---|
| 9931 | Construction | Building, civil engineering |
| 9954 | Accommodation | Hotels, lodging |
| 9963 | Food Services | Restaurants, catering |
| 9964 | Transport | Passenger and goods |
| 9965 | Goods Transport | Freight, logistics |
| 9966 | Vehicle Rental | Car hire, leasing |
| 9971 | Financial | Banking, insurance |
| 9972 | Real Estate | Property services |
| 9973 | Leasing | Equipment rental |
| 9981 | Research | R&D services |
| 9982 | Legal | Legal, accounting |
| 9983 | IT Services | Software, consulting |
Common IT/Tech SAC Codes
| Code | Description |
|---|---|
| 998311 | IT consulting services |
| 998312 | IT design and development |
| 998313 | IT infrastructure management |
| 998314 | IT support services |
| 998315 | Software licensing |
| 998316 | Web hosting |
| 998319 | Other IT services |