SAC code (full form: Services Accounting Code) is the 6-digit code that identifies a service under GST. Every SAC code starts with 99 — for example 996331 restaurant services and 998313 IT consulting. Goods use HSN codes instead; see what is HSN code.
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
Search SAC codes
Each result opens the code in the BooksOn HSN app — with its GST rate, conditions and the CBIC notification entry.
Looking for an everyday item? See the HSN and SAC codes for 377 common goods and services, from paneer and cement to hotel rooms.
Need the 2-digit state code of a GSTIN? See the GST state code list.
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 come from the Scheme of Classification of Services annexed to Notification 11/2017-Central Tax (Rate) of 28 June 2017, which is based on the UN Central Product Classification (CPC). 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 code and GST rate of common services
GST rates in force on 8 November 2026, with the code to put on your invoice. Open an item for every rate entry, its condition and the CBIC notification.
GST on services
One page per service: today's GST rate, who pays (reverse charge), exemptions and every change since 1 July 2017.
| Service | SAC | GST rate on 8 November 2026 | Reverse charge |
|---|---|---|---|
| Transport charges (goods transport, GTA, freight) | 9965 | 5% / 18% | Yes, in some cases |
| Cab, taxi and passenger transport | 9964 | 5% / 18% | No (sold through an app: the e-commerce operator pays) |
| Rent (rental charges for house, shop, office, land) | 9972 | 18% | Yes, in some cases |
| Vehicle hire and rental (with driver) | 9966 | 5% / 18% | Yes, in some cases |
| Security services (security guards) | 99852 | 18% | Yes, in some cases |
| Manpower supply and labour charges | 99851 | 18% | No |
| Legal charges (advocate and lawyer fees) | 9982 | 18% | Yes, in some cases |
| Consultancy and professional fees | 99831 | 18% | No |
| Courier charges | 99681 | 18% | No |
| Hotel room charges | 99631 | 5% / 18% | No (sold through an app: the e-commerce operator pays) |
| Restaurant bills, food and catering | 99633 | 5% / 18% | No (sold through an app: the e-commerce operator pays) |
| Construction and works contract | 9954 | 1.5% / 5% / 7.5% / 12% / 18% | No |
| Repair and maintenance charges | 9987 | 5% / 18% | No |
| Job work charges | 9988 | 1.5% / 5% / 18% | No |
| Insurance premium | 99713 | 5% / 18% / Nil | No (yes on agents' commission) |
| Bank charges and loan processing fees | 99711 | 18% | No (yes on DSA and business facilitator fees) |
| Advertising charges | 99836 | 5% / 18% | No |
| Event management, pandal and shamiana | 99859 | 18% | No |
| Commission and brokerage | 9961, 9962 | 18% | No |
SAC service groups
Open a group to see every service code in it; tap a code to get its GST rate in the app.
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 the full form of SAC code?
SAC stands for Services Accounting Code. It is the 6-digit code for services under GST; every SAC code starts with 99.
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 come from the Scheme of Classification of Services annexed to Notification 11/2017-Central Tax (Rate) of 28 June 2017, which is based on the UN Central Product Classification (CPC).
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.
Is there an HSN code for services?
The HSN system covers goods only. Services are classified by SAC codes, which GST invoices, returns and software often show in the same "HSN/SAC" column: 6 digits, all starting with 99, for example 998313 for IT consulting. The same 4- or 6-digit invoice rule (Notification 78/2020-Central Tax) applies.
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?
On this website: every SAC group page lists each service code with its GST rate today, and the GST rate finder shows the CBIC notification entry behind it. In the free BooksOn HSN app for Android (no ads, works offline) you also get the rate on any date since 1 July 2017, help to pick the right rate when a service has several (for example with or without input tax credit), and the notification and entry number.
Goods use HSN codes — see the GST HSN code list. Codes and descriptions from the BooksOn HSN dataset (version 10, 3 November 2026), compiled from CBIC notifications. Reference only; see Sources & disclaimer.