All tax transactions involving goods and services made in India under the GST are categorised as SAC (Services Accounting Code) Code System or HSN (Goods Accounting Code) Code System.
It is planned and maintained by the Indian Service Tax Department. The GST rates for services are classified into five slabs – 0%, 5%, 12%, 18% and 28%. There will be a default GST rate of 18% on services in India that are not exempt from GST or that are not specified with GST rates.
Below is information about codes and rates taken from the government website, and is based on our best knowledge. Please check and confirm on the government website if there are any variations due to government updates. We are not responsible for any incorrect information or freight charges HSN code.
Code List for SAC
Code 9954 of the SAC
It is strictly numeric and consists of six digits. Services are classified according to the Services Accounting Code (SAC). For all services, the first two digits are the same, 99, the next two digits indicate the major nature of service, and the last two digits indicate the detailed nature.
Here is an example of SAC code 9954 that will help us understand this better.
9954: Breaking down this SAC code reveals the service type or classification.
|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 –||The construction of single-family homes, multifamily homes, or multistory residential buildings.|
|Construction services of building||SAC Code 995412 –||The construction of residential buildings such as old age homes, homeless shelters, hostels, etc.|
|SAC Code 995413 –||Services relating to the construction of industrial buildings such as assembly line buildings, workshops, storage buildings, and other similar structures.|
|SAC CODE FOR JOB WORK||THE SAC CODE FOR JOB WORK IS 9988. “88” REPRESENTS THE MAJOR TYPE OF SERVICE “JOB WORK”|
|Services classified under Job Work (Detailed Nature)||As a result of textile, apparel, and leather products: [SAC codes 998821 to 998823] Newspaper printing; (b) Textile yarns (other than synthetic fibres) and textile fabrics; (c) Diamonds, precious or semi-precious stones, gold and other precious metal jewellery, as defined in Chapter HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins, and leather.|
|In the food, beverage, and tobacco manufacturing industry: [SAC Code 998811 to 998819]:
Meat processing services
SAC Code 998812 – Fish processing services
SAC Code 998813 – Fruit and vegetables processing services
Manufacturers of vegetable oil and fat (SAC Code 998814)
Manufacturing of dairy products – SAC Code 998815
Service to manufacture other food products – SAC Code 998816
Prepared animal feeds manufacturing – SAC Code 998817
SAC Code 998818 – Beverage manufacturing services
SAC Code 998819 – Tobacco manufacturing services
|Related to Wood and Paper Manufacturing:
Services related to wood and wood products – SAC Code 998831
998832 – Services related to the manufacture of paper and paper products
|SAC codes 998841-998843 are related to manufacturing petroleum, chemical, and pharmaceutical products
Services related to the manufacture of coke and refined petroleum products (SAC Code 998841)
Manufacturing of chemical products – SAC Code 998842
Services related to pharmaceutical product manufacturing – SAC Code 998843
|Related to Rubber, Plastic and Non-metallic Mineral Product Manufacturing [SAC Code 998851 to 998853]
Rubber and plastic product manufacturing services, SAC Code 998851
Manufacturing of plastic products – SAC Code 998852
Services related to the manufacture of non-metallic mineral products – SAC Code 998853
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