SAC code directory
SAC Code 9991: Public administration and other services provided to the community as a whole; compulsory social security 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 code | Description |
|---|---|
| 999111 | Overall Government public services |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. |
| 999113 | Public administrative services related to the more efficient operation of business. |
| 999119 | Other administrative services of the government n.e.c. |
| 999121 | Public administrative services related to external affairs, diplomatic and consular services abroad. |
| 999122 | Services related to foreign economic aid |
| 999123 | Services related to foreign military aid |
| 999124 | Military defence services |
| 999125 | Civil defence services |
| 999126 | Police and fire protection services |
| 999127 | Public administrative services related to law courts |
| 999128 | Administrative services related to the detention or rehabilitation of criminals. |
| 999129 | Public administrative services related to other public order and safety affairs n.e.c. |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes. |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees |
| 999133 | Administrative services related to unemployment compensation benefit schemes |
| 999134 | Administrative services related to family and child allowance programmes |
GST rate guide for these services
Public administration services provided by government to the community are largely exempt.
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.