SAC code directory
SAC Code List for GST Services
Browse every service heading under chapter 99 of the GST classification, or search by service name or code. Each heading lists its 6-digit SAC codes and the GST rate guide.
SAC code list by heading
SAC Code 9954: Construction services
SAC Code 9961: Services in wholesale trade
SAC Code 9962: Services in retail trade
SAC Code 9963: Accommodation, Food and beverage services
SAC Code 9964: Passenger transport services
SAC Code 9965: Goods Transport Services
SAC Code 9966: Rental services of transport vehicles with or without operators
SAC Code 9967: Supporting services in transport
SAC Code 9968: Postal and courier services
SAC Code 9969: Electricity, gas, water and other distribution services
SAC Code 9971: Financial and related services
SAC Code 9972: Real estate services
SAC Code 9973: Leasing or rental services with or without operator
SAC Code 9981: Research and development services
SAC Code 9982: Legal and accounting services
SAC Code 9983: Other professional, technical and business services
SAC Code 9984: Telecommunications, broadcasting and information supply services
SAC Code 9985: Support services
SAC Code 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities.
SAC Code 9987: Maintenance, repair and installation (except construction) services
SAC Code 9988: Manufacturing services on physical inputs (goods) owned by others
SAC Code 9989: Other manufacturing services; publishing, printing and reproduction services; materials recovery services
SAC Code 9991: Public administration and other services provided to the community as a whole; compulsory social security services
SAC Code 9992: Education services
SAC Code 9993: Human health and social care services
SAC Code 9994: Sewage and waste collection, treatment and disposal and other environmental protection services
SAC Code 9995: Services of membership organizations
SAC Code 9996: Recreational, cultural and sporting services
SAC Code 9997: Other services
SAC Code 9998: Domestic services
SAC Code 9999: Services provided by extraterritorial organizations and bodies.
How SAC codes are structured
SAC codes have 6 digits and all start with 99. The next 2 digits are the service heading, the fifth digit is the group and the sixth is the specific service. For example, 9983 covers professional and business services, and 998314 is IT design and development.
Looking for goods? See the HSN code list, or use the HSN and SAC code finder.