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Indian GST Reference

SAC Code Directory

All 601 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.

Agriculture Support13 codes

Business Support49 codes

SAC 9985
Support services
18%
SAC 998511
Employment placement services
18%
SAC 998512
Personnel search agency
18%
SAC 998513
Contract staffing services
18%
SAC 998514
Temporary staffing services
18%
SAC 998515
Long-term staffing (pay rolling) services
18%
SAC 998516
Temporary staffing-to-permanent placement services
18%
SAC 998517
Co-employment staffing services
18%
SAC 998518
Document preparation and copying services (legacy code)
18%
SAC 998519
Other business support services
18%
SAC 998521
Investigation services
18%
SAC 998522
Security consulting services
18%
SAC 998523
Security systems services
18%
SAC 998524
Armoured car services
18%
SAC 998525
Guard services
18%
SAC 998526
Training of guard dogs
18%
SAC 998527
Polygraph services
18%
SAC 998528
Fingerprinting services
18%
SAC 998529
Other security services n.e.c
18%
SAC 998531
Disinfecting and exterminating services
18%
SAC 998532
Window cleaning services
18%
SAC 998533
General cleaning services
18%
SAC 998534
Specialized cleaning services for reservoirs and tanks
18%
SAC 998535
Sterilization of objects or premises (operating rooms)
18%
SAC 998536
Furnace and chimney cleaning services
18%
SAC 998537
Exterior cleaning of buildings of all types
18%
SAC 998538
Cleaning of transportation equipment
18%
SAC 998539
Other cleaning services n.e.c
18%
SAC 998540
Packaging services of goods for others
18%
SAC 998541
Parcel packing and gift wrapping
18%
SAC 998542
Coin and currency packing services
18%
SAC 998549
Other packaging services n.e.c
18%
SAC 998551
Reservation services for transportation
5%
SAC 998552
Reservation services for accommodation, cruises and package tours
5%
SAC 998553
Reservation services for convention centres, congress centres and exhibition halls
5%
SAC 998554
Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
5%
SAC 998555
Tour operator services
5%
SAC 998556
Tourist guide services
5%
SAC 998557
Tourism promotion and visitor information services
5%
SAC 998559
Other travel arrangement and related services n.e.c
5%
SAC 998591
Credit reporting & rating services
18%
SAC 998592
Collection agency services
18%
SAC 998593
Telephone-based support services
18%
SAC 998594
Combined office administrative services
18%
SAC 998595
Specialized office support services such as duplicating services, mailing services, document preparation etc
18%
SAC 998596
Events, Exhibitions, Conventions and trade shows organisation and assistance services
18%
SAC 998597
Landscape care and maintenance services
18%
SAC 998598
Other information services n.e.c
18%
SAC 998599
Other support services n.e.c
18%

Construction54 codes

SAC 9954
Construction services
18%
SAC 995411
Construction of residential buildings
18%
SAC 995412
Construction of commercial buildings
18%
SAC 995413
Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities)
18%
SAC 995414
Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports
18%
SAC 995415
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics
18%
SAC 995416
Construction Services of other buildings n.e.c
18%
SAC 995419
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above
18%
SAC 995421
General construction services for highways, roads
18%
SAC 995422
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
18%
SAC 995423
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables)
18%
SAC 995424
General construction services of local water & sewage pipelines, electricity and communication cables & related works
18%
SAC 995425
General construction services of mines and industrial plants
18%
SAC 995426
General Construction services of Power Plants and its related infrastructure
18%
SAC 995427
General construction services of outdoor sport and recreation facilities
18%
SAC 995428
General construction services of other civil engineering works n.e.c
18%
SAC 995429
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above
18%
SAC 995431
Site preparation services (excavation)
18%
SAC 995432
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling &
18%
SAC 995433
Excavating and earthmoving services
18%
SAC 995434
Water well drilling services and septic system installation services
18%
SAC 995435
Other site preparation services n.e.c
18%
SAC 995439
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above
18%
SAC 995441
Specialised installation services (HVAC, plumbing)
18%
SAC 995442
Installation, assembly and erection services of other prefabricated structures and constructions
18%
SAC 995443
Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
18%
SAC 995444
Other assembly and erection services n.e.c
18%
SAC 995449
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above
18%
SAC 995451
Pile driving and foundation services
18%
SAC 995452
Building framing & Roof Framing services
18%
SAC 995453
Roofing and waterproofing services
18%
SAC 995454
Concrete services
18%
SAC 995455
Structural steel erection services
18%
SAC 995456
Masonry services
18%
SAC 995457
Scaffolding services
18%
SAC 995458
Other special trade construction services n.e.c
18%
SAC 995459
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above
18%
SAC 995461
Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system
18%
SAC 995462
Water plumbing and drain laying services
18%
SAC 995463
Heating, ventilation and air conditioning equipment installation services
18%
SAC 995464
Gas fitting installation services
18%
SAC 995465
Insulation services
18%
SAC 995466
Lift and escalator installation services
18%
SAC 995468
Other installation services n.e.c
18%
SAC 995469
Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above
18%
SAC 995471
Glazing services
18%
SAC 995472
Plastering services
18%
SAC 995473
Painting services
18%
SAC 995474
Floor and wall tiling services
18%
SAC 995475
Other floor laying, wall covering and wall papering services
18%
SAC 995476
Joinery and carpentry services
18%
SAC 995477
Fencing and railing services
18%
SAC 995478
Other building completion and finishing services n.e.c
18%
SAC 995479
Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
18%

Creative3 codes

Domestic Services2 codes

Education16 codes

Entertainment5 codes

Extraterritorial Organisations2 codes

Finance6 codes

Financial Services33 codes

SAC 997112
Deposit services
18%
SAC 997113
Credit-granting services including stand-by commitment, guarantees & securities
18%
SAC 997114
Financial leasing services
18%
SAC 997119
Other financial services (except investment banking, insurance services and pension services)
18%
SAC 997120
Investment banking services
18%
SAC 997133
Accident and health insurance services
18%
SAC 997134
Motor vehicle insurance services
18%
SAC 997135
Marine, aviation, and other transport insurance services
18%
SAC 997136
Freight insurance services & Travel insurance services
18%
SAC 997137
Other property insurance services
18%
SAC 997139
Other non-life insurance services (excluding reinsurance services)
18%
SAC 997142
Accident and health reinsurance services
18%
SAC 997143
Motor vehicle reinsurance services
18%
SAC 997144
Marine, aviation and other transport reinsurance ser
18%
SAC 997145
services
18%
SAC 997146
Freight reinsurance services
18%
SAC 997147
Other property reinsurance services
18%
SAC 997149
Other non-life reinsurance services
18%
SAC 997151
Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
18%
SAC 997152
Brokerage and related securities and commodities services including commodity exchange services
18%
SAC 997153
Portfolio management services except pension funds
18%
SAC 997154
Trust and custody services
18%
SAC 997155
Services related to the administration of financial markets
18%
SAC 997156
Financial consultancy services
18%
SAC 997157
Foreign exchange services
18%
SAC 997158
Financial transactions processing and clearing house services
18%
SAC 997159
Other services auxiliary to financial services
18%
SAC 997162
Insurance claims adjustment services
18%
SAC 997163
Actuarial services
18%
SAC 997164
Pension fund management services
18%
SAC 997169
Other services auxiliary to insurance and pensions
18%
SAC 997171
Services of holding equity of subsidiary companies
18%
SAC 997172
Services of holding securities and other assets of trusts and funds and similar financial entities
18%

Government Services17 codes

Healthcare21 codes

Hospitality15 codes

IT Services4 codes

Leasing25 codes

SAC 9973
Leasing or rental services
18%
SAC 997311
Leasing of motor vehicles without driver
18%
SAC 997312
Leasing or rental services concerning agricultural machinery and equipment with or without operator
18%
SAC 997313
Leasing or rental services concerning construction machinery and equipment with or without operator
18%
SAC 997314
Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
18%
SAC 997315
Leasing or rental services concerning computers with or without operators
18%
SAC 997316
Leasing or rental services concerning telecommunications equipment with or without operator
18%
SAC 997319
Leasing or rental services concerning other machinery and equipments with or without operator
18%
SAC 997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment
18%
SAC 997322
Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
18%
SAC 997323
Leasing or rental services concerning furniture and other household appliances
18%
SAC 997324
Leasing or rental services concerning pleasure and leisure equipment
18%
SAC 997325
Leasing or rental services concerning household linen
18%
SAC 997326
Leasing or rental services concerning textiles, clothing and footwear
18%
SAC 997327
Leasing or rental services concerning do-it-yourself machinery and equipment
18%
SAC 997329
Leasing or rental services concerning other goods
18%
SAC 997331
Licensing services for the right to use computer software and databases
18%
SAC 997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc
18%
SAC 997333
Licensing services for the right to reproduce original art works
18%
SAC 997334
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
18%
SAC 997335
Licensing services for the right to use R&D products
18%
SAC 997336
Licensing services for the right to use trademarks and franchises
18%
SAC 997337
Licensing services for the right to use minerals including its exploration and evaluation
18%
SAC 997338
Licensing services for right to use other natural resources including telecommunication spectrum
18%
SAC 997339
Licensing services for the right to use other intellectual property products and other rescources n.e.c
18%

Logistics27 codes

SAC 9967
Storage and warehousing
18%
SAC 996711
Warehouse storage of agricultural produce
18%
SAC 996712
Customs House Agent services
18%
SAC 996713
Clearing and forwarding services
18%
SAC 996719
Other cargo and baggage handling services
18%
SAC 996721
Warehouse storage of other goods
18%
SAC 996722
Bulk liquid or gas storage services
18%
SAC 996729
Other storage and warehousing services
18%
SAC 996731
Railway pushing or towing services
18%
SAC 996739
Other supporting services for railway transport n.e.c
18%
SAC 996741
Bus station services
18%
SAC 996742
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services
18%
SAC 996743
Parking lot services
18%
SAC 996744
Towing services for commercial and private vehicles
18%
SAC 996749
Other supporting services for road transport n.e.c
18%
SAC 996751
Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
18%
SAC 996752
Pilotage and berthing services
18%
SAC 996753
Vessel salvage and refloating services
18%
SAC 996759
Other supporting services for water transport n.e.c
18%
SAC 996761
Airport operation services (excl. cargo handling)
18%
SAC 996762
Air traffic control services
18%
SAC 996763
Other supporting services for air transport
18%
SAC 996764
Supporting services for space transport
18%
SAC 996791
Goods transport agency services for road transport
18%
SAC 996792
Goods transport agency services for other modes of transport
18%
SAC 996793
Other goods transport services
18%
SAC 996799
Other supporting transport services n.e.c
18%

Manufacturing5 codes

Manufacturing Services35 codes

SAC 998812
Fish processing services
5%
SAC 998813
Fruit and vegetables processing services
5%
SAC 998814
Vegetable and animal oil and fat manufacturing services
5%
SAC 998815
Dairy product manufacturing services
5%
SAC 998816
Other food product manufacturing services
5%
SAC 998817
Prepared animal feeds manufacturing services
5%
SAC 998818
Beverage manufacturing services
5%
SAC 998819
Tobacco manufacturing services n.e.c
5%
SAC 998822
Wearing apparel manufacturing services
5%
SAC 998823
Leather and leather product manufacturing services
5%
SAC 998832
Paper and paper product manufacturing services
18%
SAC 998841
Coke and refined petroleum product manufacturing services
18%
SAC 998842
Chemical product manufacturing services
18%
SAC 998843
Pharmaceutical product manufacturing services
18%
SAC 998851
Rubber and plastic product manufacturing services
18%
SAC 998852
Plastic product manufacturing services
18%
SAC 998853
Other non-metallic mineral product manufacturing services
18%
SAC 998860
Basic metal manufacturing services
18%
SAC 998871
Structural metal product, tank, reservoir and steam generator manufacturing services
18%
SAC 998872
Weapon and ammunition manufacturing services
18%
SAC 998873
Other fabricated metal product manufacturing and metal treatment services
18%
SAC 998874
Computer, electronic and optical product manufacturing services
18%
SAC 998875
Electrical equipment manufacturing services
18%
SAC 998876
General-purpose machinery manufacturing services n.e.c
18%
SAC 998877
Special-purpose machinery manufacturing services
18%
SAC 998881
Motor vehicle and trailer manufacturing services
18%
SAC 998882
Other transport equipment manufacturing services
18%
SAC 998891
Furniture manufacturing services
18%
SAC 998892
Jewellery manufacturing services
18%
SAC 998893
Imitation jewellery manufacturing services
18%
SAC 998894
Musical instrument manufacturing services
18%
SAC 998895
Sports goods manufacturing services
18%
SAC 998896
Game and toy manufacturing services
18%
SAC 998897
Medical and dental instrument and supply manufacturing services
18%
SAC 998898
Other manufacturing services n.e.c
18%

Marketing2 codes

Membership Organisations12 codes

Other2 codes

Other Services15 codes

Personal Care3 codes

Professional12 codes

Professional Services46 codes

SAC 998312
Business consulting services including pubic relations services
18%
SAC 998313
Information technology (IT) consulting and support services
18%
SAC 998323
Architectural services for non-residential building projects
18%
SAC 998324
Historical restoration architectural services
18%
SAC 998325
Urban planning services
18%
SAC 998326
Rural land planning services
18%
SAC 998327
Project site master planning services
18%
SAC 998328
Landscape architectural services and advisory services
18%
SAC 998331
Engineering advisory services
18%
SAC 998332
Engineering services for building projects
18%
SAC 998333
Engineering services for industrial and manufacturing projects
18%
SAC 998334
Engineering services for transportation projects
18%
SAC 998335
Engineering services for power projects
18%
SAC 998336
Engineering services for telecommunications and broadcasting projects
18%
SAC 998337
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
18%
SAC 998338
Engineering services for other projects n.e.c
18%
SAC 998339
Project management services for construction projects
18%
SAC 998342
Subsurface surveying services
18%
SAC 998343
Mineral exploration and evaluation
18%
SAC 998344
Surface surveying and map-making services
18%
SAC 998345
Weather forecasting and meteorological services
18%
SAC 998346
Technical testing and analysis services
18%
SAC 998347
Certification of ships, aircraft, dams, etc
18%
SAC 998348
Certification and authentication of works of art
18%
SAC 998349
Other technical and scientific services n.e.c
18%
SAC 998351
Veterinary services for pet animals
18%
SAC 998352
Veterinary services for livestock
18%
SAC 998359
Other veterinary services n.e.c
18%
SAC 998362
Purchase or sale of advertising space or time, on commission
18%
SAC 998363
Sale of advertising space in print media (except on commission)
5%
SAC 998364
Sale of TV and radio advertising time
18%
SAC 998366
Sale of other advertising space or time (except on commission)
18%
SAC 998372
Public opinion polling services
18%
SAC 998382
Advertising and related photography services
18%
SAC 998383
Event photography and event videography services
18%
SAC 998384
Specialty photography services
18%
SAC 998385
Restoration and retouching services of photography
18%
SAC 998386
Photographic & videographic processing services
18%
SAC 998387
Other Photography & Videography and their processing services n.e.c
18%
SAC 998392
Design originals
18%
SAC 998393
Scientific and technical consulting services
18%
SAC 998394
Original compilations of facts/information
18%
SAC 998395
Translation and interpretation services
18%
SAC 998396
Trademarks and franchises
18%
SAC 998397
Sponsorship Services & Brand Promotion Services
18%
SAC 998399
Other professional, technical and business services n.e.c
18%

Public1 code

Publishing & Printing8 codes

Real Estate10 codes

Recreation & Culture20 codes

Repair & Maintenance25 codes

SAC 9987
Maintenance, repair and installation (except construction) services — general rate 18%; maintenance, repair or overhaul (MRO) of aircraft
18%
SAC 998711
Maintenance and repair services of fabricated metal products, except machinery and equipment
18%
SAC 998712
Maintenance and repair services of office and accounting machinery
18%
SAC 998713
Maintenance and repair services of computers and peripheral equipment
18%
SAC 998714
Maintenance and repair services of transport machinery and equipment
18%
SAC 998715
Maintenance and repair services of electrical household appliances
18%
SAC 998716
Maintenance and repair services of telecommunication equipments and apparatus
18%
SAC 998717
Maintenance and repair services of commercial and industrial machinery
18%
SAC 998718
Maintenance and repair services of elevators and escalators
18%
SAC 998719
Maintenance and repair services of other machinery and equipments
18%
SAC 998721
Repair services of footwear and leather goods
18%
SAC 998722
Repair services of watches, clocks and jewellery
18%
SAC 998723
Repair services of garments and household textiles
18%
SAC 998724
Repair services of furniture
18%
SAC 998725
Repair services of bicycles
18%
SAC 998726
Maintenance and repair services of musical instruments
18%
SAC 998727
Repair services for photographic equipment and cameras
18%
SAC 998729
Maintenance and repair services of other goods n.e.c
18%
SAC 998731
Installation services of fabricated metal products, except machinery and equipment
18%
SAC 998732
Installation services of industrial, manufacturing and service industry machinery and equipment
18%
SAC 998733
Installation services of office and accounting machinery and computers
18%
SAC 998734
Installation services of radio, television and communications equipment and apparatus
18%
SAC 998735
Installation services of professional medical machinery and equipment, and precision and optical instruments
18%
SAC 998736
Installation services of electrical machinery and apparatus n.e.c
18%
SAC 998739
Installation services of other goods n.e.c
18%

Research10 codes

Sanitation16 codes

Telecom3 codes

Telecom & Media26 codes

Trade4 codes

Transport32 codes

SAC 9964
Passenger transport services
18%
SAC 9965
Goods transport services
18%
SAC 9968
Postal, courier, local delivery and other delivery services — all 18% (structure recast w.e.f. 22-09-2025; local delivery through
18%
SAC 996411
Local public transport (auto, taxi)
5%
SAC 996412
Tourist coach / cab services
5%
SAC 996413
Non-scheduled local bus and coach charter services
5%
SAC 996414
Other land transportation services of passengers
5%
SAC 996415
Local water transport services of passengers by ferries, cruises etc
5%
SAC 996416
Sightseeing transportation services by rail, land, water & air
5%
SAC 996419
Other local transportation services of passengers n.e.c
5%
SAC 996421
Long-distance passenger transport (rail, AC bus)
5%
SAC 996422
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage
5%
SAC 996423
Taxi services including radio taxi & other similar services
5%
SAC 996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
5%
SAC 996425
Air passenger transport (economy)
5%
SAC 996426
Air passenger transport (business class)
5%
SAC 996427
Space transport services of passengers
5%
SAC 996429
Other long-distance transportation services of passengers n.e.c
5%
SAC 996511
Road transport of goods (trucks)
5%
SAC 996512
Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk
5%
SAC 996513
Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
5%
SAC 996519
Other land transport services of goods n.e.c
5%
SAC 996521
Rail transport of goods
5%
SAC 996522
Inland water transport services of goods by refrigerator vessels, tankers and other vessels
5%
SAC 996531
Coastal water transport of goods
18%
SAC 996532
Space transport services of freight
18%
SAC 996541
Air transport of goods (legacy code)
18%
SAC 996601
Postal and courier services
18%
SAC 996811
Postal services including post office counter services, mail box rental services
18%
SAC 996812
Courier services
18%
SAC 996813
Local delivery services
18%
SAC 996819
Other Delivery Services n.e.c
18%

Utilities8 codes

Vehicle Rental4 codes

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.