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GST · Service codes

SAC code finder

Every service supplied under GST has a Services Accounting Code. Which invoices have to show it depends on your turnover. Describe the work in your own words and Invoise matches it against the official GST service classification — the same dataset it fills invoices from.

681 service codes31 chapter-99 headingsOfficial source · services.gst.gov.in
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Suggestions are advisory. Check the code against the official GST classification before you put it on an invoice.

Found your code? You shouldn’t need this page twice.In Invoise the same lookup runs as you describe the line — with the GST rate and the tax split beside it.
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Reading one code

Each rung is read against the one above it. Chapter 99 says the supply is a service; the pairs after it narrow that to one.

Definition

What a SAC code is

SAC stands for Services Accounting Code. GST classifies every supply — goods by an HSN code, services by a SAC code.

The code sits on the tax invoice beside the line it describes. It decides which GST rate applies. It feeds the HSN summary filed with your GSTR-1 return. And it tells anyone reading the invoice later exactly what was supplied.

Service codes all live in a single chapter, 99, and read from the outside in. The first two digits say the supply is a service. The next two name the family it belongs to. The last two name the service itself — the decoder above reads one of them out.

Comparison

SAC or HSN?

One invoice can carry both. The question is asked line by line, not business by business.

Goods · HSN

Harmonised System of Nomenclature

Codes for things: a product you sell, ship or hand over. They span the whole tariff, from live animals to machinery — 21,935 of them in the dataset Invoise imports.

Services · SAC

You’re on this one

Services Accounting Code

Codes for work: design, consulting, development, repair, transport, tuition. All of them begin 99, and there are 681 in the same dataset.

If a line bills for work performed rather than for an object supplied, that line takes a SAC code. A studio that designs a brand and also sells printed copies of the guidelines will carry one of each — the goods half is the HSN code finder.

On the invoice

Who needs one, and how many digits

Any GST-registered business raising a tax invoice for a service. How many digits that code carries depends on your aggregate turnover in the preceding financial year.

4 digitsTurnover up to ₹5 croreRequired on B2B invoices.
6 digitsTurnover above ₹5 croreRequired on every tax invoice.

For a freelancer, consultant, designer or small studio that is every invoice — and the same code carries into the HSN summary when the return is filed.

The rule is Notification 78/2020 – Central Tax, in force from 1 April 2021: up to ₹5 crore, four digits are required on B2B invoices; above ₹5 crore, six digits on every tax invoice.

Inside Invoise

You shouldn’t have to look it up twice

This page searches one dataset. The invoice editor uses that dataset and the official rate table beside it, so a line you describe arrives classified, priced and split.

The code, without the search

Type the line the way you would say it aloud and the classification arrives with it — the same reviewed matches and fixed rules this page's lookup returns, so identical words always give an identical code.

On the line

SAC 998314

The rate, cited to its notification

The GST rate comes matched to the invoice’s own date, with the instrument it is read from named on the document. An old invoice keeps the rate that was in force when it was raised.

Read against

The rate table in force on the invoice’s date

The tax split, worked out

Bill inside your own state and one rate prints as two components; bill another state and it is a single integrated tax line. Read off your registration and your client’s, never typed.

Same state

CGST + SGST, each half the rate

The classification is not guessed. The editor searches the dataset this page searches and applies the same fixed rules, and the rate comes from the official table Invoise imports — never from a model asked to produce one.

Chapter 99

Where services sit

Every service code extends one of these headings. Find the family first, then search above for the exact code.

9954
Construction services
9961
Services in wholesale trade
9962
Services in retail trade
9963
Accommodation, food and beverage services
9964
Passenger transport services
9965
Goods Transport Services
9966
Rental services of transport vehicles with operators
9967
Supporting services in transport
9968
Postal and courier services
9969
Electricity, gas, water and other distribution services
9971
Financial and related services
9972
Real estate services
9973
Leasing or rental services without operator
9981
Research and development services
9982
Legal and accounting services
9983
Other professional, technical and business services
9984
Telecommunications, broadcasting and information supply services
9985
Support services
9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities
9987
Maintenance, repair and installation (except construction) services
9988
Manufacturing services on physical inputs (goods) owned by others
9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
9991
Public administration and other services provided to the community as a whole; compulsory social security services
9992
Education services
9993
Human health and social care services
9994
Sewage and waste collection, treatment and disposal and other environmental protection services
9995
Services of membership organisations
9996
Recreational, cultural and sporting services
9997
Other services
9998
Domestic services
9999
Services provided by extraterritorial organisations and bodies

Headings only. The six-digit codes beneath them are what the search returns, drawn from the official GST classification Invoise imports from services.gst.gov.in.

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