SAC code directory

SAC Code 9983: Other professional, technical and business services

Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.


All 6-digit SAC codes under this heading

SAC codeDescription
998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
998312Business consulting services including pubic relations services
998313Information technology (IT) consulting and support services
998314Information technology (IT) design and development services
998315Hosting and information technology (IT) infrastructure provisioning services
998316IT infrastructure and network management services
998319Other information technology services n.e.c
998321Architectural advisory services
998322Architectural services for residential building projects
998323Architectural services for non-residential building projects
998324Historical restoration architectural services
998325Urban planning services
998326Rural land planning services
998327Project site master planning services
998328Landscape architectural services and advisory services
998331Engineering advisory services
998332Engineering services for building projects
998333Engineering services for industrial and manufacturing projects
998334Engineering services for transportation projects
998335Engineering services for power projects
998336Engineering services for telecommunications and broadcasting projects
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
998338Engineering services for other projects n.e.c.
998339Project management services for construction projects
998341Geological and geophysical consulting services
998342Subsurface surveying services
998343Mineral exploration and evaluation
998344Surface surveying and map-making services
998345Weather forecasting and meteorological services
998346Technical testing and analysis services
998347Certification of ships, aircraft, dams, etc.
998348Certification and authentication of works of art
998349Other technical and scientific services n.e.c.
998351Veterinary services for pet animals
998352Veterinary services for livestock
998359Other veterinary services n.e.c.
998361Advertising Services
998362Purchase or sale of advertising space or time, on commission
998363Sale of advertising space in print media (except on commission)
998364Sale of TV and radio advertising time
998365Sale of Internet advertising space
998366Sale of other advertising space or time (except on commission)
998371Market research services
998372Public opinion polling services
998381Portrait photography services
998382Advertising and related photography services
998383Event photography and event videography services
998384Specialty photography services
998385Restoration and retouching services of photography
998386Photographic & videographic processing services
998387Other Photography & Videography and their processing services n.e.c.
998391Specialty design services including interior design, fashion design, industrial design and other specialty design services
998392Design originals
998393Scientific and technical consulting services
998394Original compilations of facts/information
998395Translation and interpretation services
998396Trademarks and franchises
998397Sponsorship Services & Brand Promotion Services
998399Other professional, technical and business services n.e.c.


GST rate guide for these services

Professional, technical and business services, such as consulting, IT and architecture, are generally taxed at 18%.

Browse the full SAC code list or search any HSN or SAC code.


The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.


Frequently asked questions


Is the SAC code mandatory on GST invoices?


Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.


What is the difference between HSN and SAC codes?


HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.


Where do I report SAC codes in GST returns?


SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.