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Indian GST Reference

SAC Code Directory

All 95 SAC codes used in Indian GST for services, grouped by category. Click any code to see its description, applicable GST rate, and CGST + SGST split.

Business Support5 codes

Construction6 codes

Creative3 codes

Education4 codes

Entertainment5 codes

Finance6 codes

Healthcare4 codes

Hospitality7 codes

IT Services4 codes

Leasing2 codes

Logistics3 codes

Manufacturing5 codes

Marketing2 codes

Other2 codes

Personal Care3 codes

Professional12 codes

Public1 code

Real Estate3 codes

Telecom3 codes

Trade2 codes

Transport12 codes

Utilities1 code

About SAC codes

SAC (Service Accounting Code) is India's 6-digit classification for taxable services under GST. Every service invoice should include the correct SAC code (mandatory for businesses with turnover ₹5 cr+, recommended for everyone). The SAC code determines the applicable GST rate and is used in GSTR-1 filings.

For goods, use HSN codes instead. Most service businesses use a handful of SAC codes repeatedly — bookmark the ones that apply to your services.