Search SAC codes
Each result opens the code in the BooksOn HSN app — with its GST rate, conditions and the CBIC notification entry.
What is a SAC code?
SAC (Services Accounting Code) classifies services under GST. SAC codes have 6 digits and start with 99; the next two digits give the service group:
| Digits | Level | Example |
|---|---|---|
| 2 | Services | 99 All services |
| 4 | Service group | 9954 Construction services |
| 6 | Service code | 9954 11 Construction of single or multi-dwelling residential buildings |
They follow the scheme of classification of services notified by CBIC. The GST rate of a service often depends on conditions — for example a lower rate that applies only without input tax credit — which the BooksOn HSN app shows with each rate.
How many SAC digits on a GST invoice?
The same rule as for HSN codes, from 1 April 2021 under Notification 78/2020-Central Tax: at least 4 digits on B2B tax invoices for aggregate annual turnover up to ₹5 crore, and 6 digits on all tax invoices above ₹5 crore.
SAC service groups
Open a group in the app to see every service code in it with its GST rate.
9954Construction services9961Services in wholesale trade9962Services in retail trade9963Accommodation, food and beverage services9964Passenger transport services9965Goods Transport Services9966Rental services of transport vehicles with operators9967Supporting services in transport9968Postal and courier services9969Electricity, gas, water and other distribution services9971Financial and related services9972Real estate services9973Leasing or rental services without operator9981Research and development services9982Legal and accounting services9983Other professional, technical and business services9984Telecommunications, broadcasting and information supply services9985Support services9986Support services to agriculture, hunting, forestry, fishing, mining and utilities9987Maintenance, repair and installation (except construction) services9988Manufacturing services on physical inputs (goods) owned by others9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services9991Public administration and other services provided to the community as a whole; compulsory social security services9992Education services9993Human health and social care services9994Sewage and waste collection, treatment and disposal and other environmental protection services9995Services of membership organisations9996Recreational, cultural and sporting services9997Other services9998Domestic services9999Services provided by extraterritorial organisations and bodies
Questions
What is a SAC code?
SAC (Services Accounting Code) classifies services under GST. SAC codes have 6 digits and start with 99; the next two digits give the service group, for example 9954 construction services, 9963 accommodation and food services and 9983 other professional, technical and business services. They follow the scheme of classification of services notified by CBIC.
What is the difference between HSN and SAC codes?
HSN codes classify goods (chapters 01 to 98 of the Customs Tariff); SAC codes classify services and all start with 99. The BooksOn HSN app searches both.
How many digits of SAC code must be shown on a GST invoice?
The same rule as for HSN codes applies from 1 April 2021 (Notification 78/2020-Central Tax): at least 4 digits on B2B tax invoices for aggregate annual turnover up to ₹5 crore, and 6 digits on all tax invoices above ₹5 crore.
Where can I see the GST rate for a SAC code?
In the free BooksOn HSN app for Android. It shows the GST rate for every SAC code as on any date since 1 July 2017, with the notification, entry and conditions — for example where a lower rate applies only without input tax credit.
Goods use HSN codes — see the GST HSN code list. Codes and descriptions from the BooksOn HSN dataset (version 5, 28 September 2026), compiled from CBIC notifications. Reference only; see Sources & disclaimer.