SAC code directory
SAC Code 9995: Services of membership organizations
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 |
|---|---|
| 999511 | Services furnished by business and employers organizations |
| 999512 | Services furnished by professional organizations |
| 999520 | Services furnished by trade unions |
| 999591 | Religious services |
| 999592 | Services furnished by political organizations |
| 999593 | Services furnished by human rights organizations |
| 999594 | Cultural and recreational associations |
| 999595 | Services furnished by environmental advocacy groups |
| 999596 | Services provided by youth associations |
| 999597 | Other civic and social organizations |
| 999598 | Home owners associations |
| 999599 | Services provided by other membership organizations n.e.c. |
GST rate guide for these services
Services of membership organisations, such as clubs and associations, are taxed at 18%. Resident welfare association contributions of up to ₹7,500 per member per month are 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.