What is the SAC code for software development?

998314: Information technology design and development services. It covers software, website and app development. IT consulting and support is 998313, and hosting is 998315.

What is the SAC code for renting a shop or office?

997212: Rental or leasing services involving own or leased non-residential property. Renting out a home is 997211.

How do I find the SAC code for my service?

Search for the kind of work you do, like consulting, repair or transport, and read the descriptions to find the closest match. If nothing fits exactly, use the "other … nowhere else classified" code in the closest group.

Is this the official SAC code list?

Yes. The codes and descriptions come from the GST portal's own HSN/SAC directory, the list your returns are checked against, including codes added since 2017. They're grouped using the Classification Scheme for Services published by CBIC. For a borderline case, ask your accountant.

How many digits of the SAC code go on my invoice?

If your turnover was up to ₹5 crore last year, show at least 4 digits on B2B invoices (it's optional on B2C). Above ₹5 crore, show 6 digits on every invoice. Using the full 6-digit code is always fine.

Does the SAC code decide the GST rate?

Not on its own. GST rates are set by the description of the service, and some depend on conditions, such as who the customer is. Find your code here, then check the rate for that service or ask your accountant.

What's the difference between SAC and HSN codes?

SAC codes are for services and always start with 99. HSN codes are for goods. A GST invoice uses one or the other on each line, depending on what you're selling.

SAC code finder

Search the official list of all 649 SAC codes for services under GST, by the work you do or by number. Copy the 6-digit code for your GST invoice. Free, with no sign-up.

Updated 30 September 2026

Search by service or code

All 649 codes, by type of service. Search to narrow them down.

Section 5: Construction Services

9954Construction services55 codes

99541 · Construction services of buildings

995411Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
995414Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416Construction services of other buildings nowhere else classified
995417(i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i…
995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A…
995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above

99542 · General construction services of civil engineering works

995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
995425General construction services of mines and industrial plants
995426General Construction services of Power Plants and its related infrastructure
995427General construction services of outdoor sport and recreation facilities
995428General construction services of other civil engineering works nowhere else classified
995429Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above

99543 · Site preparation services

995431Demolition services
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
995433Excavating and earthmoving services
995434Water well drilling services and septic system installation services
995435Other site preparation services nowhere else classified
995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99544 · Assembly and erection of prefabricated constructions

995441Installation, assembly and erection services of prefabricated buildings
995442Installation, assembly and erection services of other prefabricated structures and constructions
995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
995444Other assembly and erection services nowhere else classified
995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99545 · Special trade construction services

995451Pile driving and foundation services
995452Building framing and roof framing services
995453Roofing and waterproofing services
995454Concrete services
995455Structural steel erection services
995456Masonry services
995457Scaffolding services
995458Other special trade construction services nowhere else classified
995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99546 · Installation services

995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
995462Water plumbing and drain laying services
995463Heating, ventilation and air conditioning equipment installation services
995464Gas fitting installation services
995465Insulation services
995466Lift and escalator installation services
995468Other installation services nowhere else classified
995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above

99547 · Building completion and finishing services

995471Glazing services
995472Plastering services
995473Painting services
995474Floor and wall tiling services
995475Other floor laying, wall covering and wall papering services
995476Joinery and carpentry services
995477Fencing and railing services
995478Other building completion and finishing services nowhere else classified
995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above

Section 6: Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services

9961Services in wholesale trade1 codes

99611

996111Services provided for a fee or commission or on contract basis on wholesale trade

9962Services in retail trade1 codes

99621

996211Services provided for a fee or commission or on contract basis on retail trade

9963Accommodation, food and beverage services14 codes

99631 · Accommodation services

996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
996312Camp site services
996313Recreational and vacation camp services

99632 · Other accommodation services

996321Room or unit accommodation services for students in student residences
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
996329Other room or unit accommodation services nowhere else classified

99633 · Food, edible preparations, alchoholic & non-alchocholic beverages serving services

996331Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
996333Services provided in canteen and other similar establishments
996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
996335Catering services in trains, flights and the like
996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
996337Other contract food services
996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified

9964Passenger transport services35 codes

99641 · Local transport and sightseeing transportation services of passengers

996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412Taxi services including radio taxi and other similar services
996413Non-scheduled local bus and coach charter services
996414Other land transportation services of passengers
996415Local water transport services of passengers by ferries, cruises and the like
996416Sightseeing transportation services by rail, land, water and air
996417Transport services of passengers by ropeways
996418Sightseeing transportation services by rail or road
996419Other local transportation services of passengers nowhere else classified

99642 · Long-distance transport services of passengers

996421Long-distance transport services of passengers through rail network by railways, metro and the like
996422Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
996423Taxi services including radio taxi and other similar services
996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
996425Domestic/ international scheduled air transport services of passengers
996426Domestic/ international non-scheduled air transport services of passengers
996427Space transport services of passengers
996429Other long-distance transportation services of passengers nowhere else classified

99643

996431Long-distance transport service of passengers through rail network by railways
996432Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
996433Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
996434Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi
996439Other long distance transport service of passengers by land nowhere else specified

99644

996441Coastal water transport service of passengers by ferries and the like
996442Coastal water transport service of passengers by cruise ships and the like
996443Inland water transport service of passengers by ferries and the like
996444Inland water transport service of passengers by cruise ships and the like
996445International water transport services of passengers by ferries, cruise ships and the like
996449Other long distance transport service of passengers by water nowhere else specified

99645

996451Domestic scheduled air transport service of passengers in economy class
996452Domestic scheduled air transport service of passengers in other than economy class
996453Domestic non-scheduled air transport service of passengers
996454International scheduled air transport service of passengers in economy class
996455International scheduled air transport service of passengers in other than economy class
996456International non-scheduled air transport service of passengers
996459Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers

9965Goods Transport Services16 codes

99651 · Land transport services of Goods

996511Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
996514Transport services via pipeline of other chemicals, coal slurry and of other goods
996515Moving services of household goods, office equipment and furniture
996516Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency
996517Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways
996518Transport of goods by ropeways
996519Other land transport services of goods nowhere else classified

99652 · Water transport services of goods

996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels
996523International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like

99653 · Air and space transport services of goods

996531Air transport services of letters and parcels and other goods
996532Space transport services of freight

99654

996540Multimodal Transport of goods from a place in India to another place in India
996541Multimodal Transport of goods from a place in India to another place in India

9966Rental services of transport vehicles with operators8 codes

99660 · Rental services of transport vehicles with or without operators

996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator
996602Rental services of water vessels including passenger vessels, freight vessels and the like operator
996603Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator
996604Rental services of passenger vessels with operator
996605Rental services of goods vessels with operator
996606Rental service of passenger aircraft with operator
996607Rental service of goods aircraft with operator
996609Rental services of other transport vehicles nowhere else classified operator

9967Supporting services in transport29 codes

99671 · Cargo handling services

996711Container handling services
996712Customs House Agent services
996713Clearing and forwarding services
996719Other cargo and baggage handling services

99672 · Storage and warehousing services

996721Refrigerated storage services
996722Bulk liquid or gas storage services
996729Other storage and warehousing services

99673 · Supporting services for railway transport

996731Railway pushing or towing services
996739Other supporting services for railway transport nowhere else classified

99674 · Supporting services for road transport

996741Bus station services
996742Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
996743Parking lot services
996744Towing services for commercial and private vehicles
996749Other supporting services for road transport nowhere else classified

99675 · Supporting services for water transport (coastal, transoceanic and inland waterways)

996751Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
996752Pilotage and berthing services
996753Vessel salvage and refloating services
996754Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts
996759Other supporting services for water transport nowhere else classified

99676 · Supporting services for air or space transport

996761Airport operation services (excluding cargo handling)
996762Air traffic control services
996763Other supporting services for air transport
996764Supporting services for space transport
996768Other supporting services for air transport
996769Supporting services for space transport

99679 · Other supporting transport services

996791Goods transport agency services for road transport
996792Goods transport agency services for other modes of transport
996793Other goods transport services
996799Other supporting transport services nowhere else classified

9968Postal and courier services4 codes

99681 · Postal and courier services

996811Postal services including post office counter services, mail box rental services
996812Courier services
996813Local delivery services
996819Other Delivery Services nowhere else classified

9969Electricity, gas, water and other distribution services6 codes

99691 · Electricity and gas distribution services

996911Electricity transmission services
996912Electricity distribution services
996913Gas distribution services

99692 · Water distribution and other services

996921Water distribution services
996922Services involving distribution of steam, hot water and air conditioning supply and the like
996929Other similar services

Section 7: Financial and related services; real estate services; and rental and leasing services

9971Financial and related services41 codes

99711 · Financial services (except investment banking, insurance services and pension services)

997111Central banking services
997112Deposit services
997113Credit-granting services including stand-by commitment, guarantees and securities
997114Financial leasing services
997115Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997116Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
997119Other financial services (except investment banking, insurance services and pension services)

99712 · Investment banking services

997120Investment banking services

99713 · Insurance and pension services (excluding reinsurance services)

997131pension services
997132Life insurance services (excluding reinsurance services)
997133Accident and health insurance services
997134Motor vehicle insurance services
997135Marine, aviation, and other transport insurance services
997136Freight insurance services and travel insurance services
997137Other property insurance services
997138Freight insurance services and travel insurance services
997139Other non-life insurance services (excluding reinsurance services)

99714 · Reinsurance services

997141Life reinsurance services
997142Accident and health reinsurance services
997143Motor vehicle reinsurance services
997144Marine, aviation and other transport reinsurance services
997145Freight reinsurance services
997146Other property reinsurance services
997147Other property reinsurance services
997149Other non-life reinsurance services

99715 · Services auxiliary to financial services (other than to insurance and pensions)

997151Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
997152Brokerage and related securities and commodities services including commodity exchange services
997153Portfolio management services except pension funds
997154Trust and custody services
997155Services related to the administration of financial markets
997156Financial consultancy services
997157Foreign exchange services
997158Financial transactions processing and clearing house services
997159Other services auxiliary to financial services

99716 · Services auxillary to insurance and pensions

997161Services auxiliary to insurance and pensions
997162Insurance claims adjustment services
997163Actuarial services
997164Pension fund management services
997169Other services auxiliary to insurance and pensions

99717 · Services of holding financial assets

997171Services of holding equity of subsidiary companies
997172Services of holding securities and other assets of trusts and funds and similar financial entities

9972Real estate services12 codes

99721 · Real estate services involving owned or leased property

997211Rental or leasing services involving own or leased residential property
997212Rental or leasing services involving own or leased non-residential property
997213Trade services of buildings
997214Trade services of time-share properties
997215Trade services of vacant and subdivided land
997219Other real estate services involving owned or leased property

99722 · Real estate services on a fee/commission basis or contract basis

997221Property management services on a fee or commission basis or on contract basis
997222Building sales on a fee or commission basis or on contract basis
997223Land sales on a fee or commission basis or on contract basis
997224Real estate appraisal services on a fee or commission basis or on contract basis
997229Other real estate services on a fee or commission basis or on contract basis

99723

997231Services by way of grant of development rights, FSI or additional FSI

9973Leasing or rental services without operator27 codes

99731 · Leasing or rental services concerning machinery and equipment with or without operator

997311Leasing or rental services concerning transport equipments including containers, without operator
997312Leasing or rental services concerning agricultural machinery and equipment without operator
997313Leasing or rental services concerning construction machinery and equipment without operator
997314Leasing or rental services concerning office machinery and equipment (except computers) without operator
997315Leasing or rental services concerning computers without operators
997316Leasing or rental services concerning telecommunications equipment without operator
997317Leasing or rental services concerning other machinery and equipment without operator
997318Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997319Leasing or rental services concerning other machinery and equipments without operator

99732 · Leasing or rental services concerning other goods

997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
997322Leasing or rental services concerning video tapes and disks (home entertainment equipment )
997323Leasing or rental services concerning furniture and other household appliances
997324Leasing or rental services concerning pleasure and leisure equipment
997325Leasing or rental services concerning household linen
997326Leasing or rental services concerning textiles, clothing and footwear
997327Leasing or rental services concerning do-it-yourself machinery and equipment
997328Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997329Leasing or rental services concerning other goods

99733 · Licensing services for the right to use intellectual property and similar products

997331Licensing services for the right to use computer software and databases
997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
997333Licensing services for the right to reproduce original art works
997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
997335Licensing services for the right to use research and development products
997336Licensing services for the right to use trademarks and franchises
997337Licensing services for the right to use minerals including its exploration and evaluation
997338Licensing services for right to use other natural resources including telecommunication spectrum
997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified

Section 8: Business and Production Services

9981Research and development services13 codes

99811 · Research and experimental development services in natural sciences and engineering.

998111Research and experimental development services in natural sciences
998112Research and experimental development services in engineering and technology
998113Research and experimental development services in medical sciences and pharmacy
998114Research and experimental development services in agricultural sciences

99812 · Research and experimental development services in social sciences and humanities.

998121Research and experimental development services in social sciences
998122Research and experimental development services in humanities

99813 · Interdisciplinary research services.

998130Interdisciplinary research and experimental development services

99814 · Research and development originals

998141Research and development originals in pharmaceuticals
998142Research and development originals in agriculture
998143Research and development originals in biotechnology
998144Research and development originals in computer related sciences
998145Research and development originals in other fields nowhere else classified
998149Research and development originals in other fields nowhere else classified

9982Legal and accounting services16 codes

99821 · Legal services

998211Legal advisory and representation services concerning criminal law
998212Legal advisory and representation services concerning other fields of law
998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
998214Legal documentation and certification services concerning other documents
998215Arbitration and conciliation services
998216Other legal services nowhere else classified
998219Other legal services nowhere else classified

99822 · Accounting, auditing and bookkeeping services

998221Financial auditing services
998222Accounting and bookkeeping services
998223Payroll services
998224Other similar services nowhere else classified
998229Other similar services nowhere else classified

99823 · Tax consultancy and preparation services

998231Corporate tax consulting and preparation services
998232Individual tax preparation and planning services
998239Other tax consultancy and preparation services

99824 · Insolvency and receivership services

998240Insolvency and receivership services

9983Other professional, technical and business services62 codes

99831 · Management consulting and management services; information technology services.

998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
998312Business consulting services including public relations services
998313Information technology consulting and support services
998314Information technology design and development services
998315Hosting and information technology infrastructure provisioning services
998316Information technology infrastructure and network management services
998319Other information technology services nowhere else classified

99832 · Architectural services, urban and land planning and landscape architectural services

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
998329Other architectural services, urban and land planning and landscape architectural services

99833 · Engineering 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 nowhere else classified
998339Project management services for construction projects

99834 · Scientific and other technical services

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, and the like
998348Certification and authentication of works of art
998349Other technical and scientific services nowhere else classified

99835 · Veterinary services

998351Veterinary services for pet animals
998352Veterinary services for livestock
998359Other veterinary services nowhere else classified

99836 · Advertising services and provision of advertising space or time.

998361Advertising Services
998362Purchase or sale of advertising space or time, on commission
998363Sale of advertising space in print media (except on commission)
998364Sale of television and radio advertising time
998365Sale of Internet advertising space
998366Sale of other advertising space or time (except on commission)

99837 · Market research and public opinion polling services

998371Market research services
998372Public opinion polling services

99838 · Photography & Videography and their processing 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 and videographic processing services
998387Other photography and videography and their processing services nowhere else classified
998389Other photography and videography and their processing services nowhere else classified

99839 · Other professional, technical and business services.

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 or information
998395Translation and interpretation services
998396Trademarks and franchises
998397Sponsorship services and brand promotion services
998398Sponsorship services and brand promotion services
998399Other professional, technical and business services nowhere else classified

9984Telecommunications, broadcasting and information supply services30 codes

99841 · Telephony and other telecommunications services

998411Carrier services
998412Fixed telephony services
998413Mobile telecommunications services
998414Private network services
998415Data transmission services
998419Other telecommunications services including fax services, telex services nowhere else classified

99842 · Internet telecommunications services

998421Internet backbone services
998422Internet access services in wired and wireless mode
998423Fax, telephony over the Internet
998424Audio conferencing and video conferencing over the Internet
998429Other internet telecommunications services nowhere else classified

99843 · On-line content services

998431On-line text based information such as online books, newspapers, periodicals, directories and the like
998432On-line audio content
998433On-line video content
998434Software downloads
998435Supply consisting only of e-book.
998439Other on-line contents nowhere else classified

99844 · News agency services

998441News agency services to newspapers and periodicals
998442Services of independent journalists and press photographers
998443News agency services to audiovisual media

99845 · Library and archive services

998451Library services
998452Operation services of public archives including digital archives
998453Operation services of historical archives including digital archives

99846 · Broadcasting, programming and programme distribution services

998461Radio broadcast originals
998462Television broadcast originals
998463Radio channel programmes
998464Television channel programmes
998465Broadcasting services
998466Home programme distribution services
998469Other broadcasting, programming and programme distribution services

9985Support services48 codes

99851 · Employment services including personnel search/referral service & labour supply service

998511Executive or retained personnel search services
998512Permanent placement services, other than executive search services
998513Contract staffing services
998514Temporary staffing services
998515Long-term staffing (pay rolling) services
998516Temporary staffing-to-permanent placement services
998517Co-employment staffing services
998519Other employment and labour supply services nowhere else classified

99852 · Investigation and security services

998521Investigation services
998522Security consulting services
998523Security systems services
998524Armoured car services
998525Guard services
998526Training of guard dogs
998527Polygraph services
998528Fingerprinting services
998529Other security services nowhere else classified

99853 · Cleaning services

998531Disinfecting and exterminating services
998532Window cleaning services
998533General cleaning services
998534Specialised cleaning services for reservoirs and tanks
998535Sterilisation of objects or premises (operating rooms)
998536Furnace and chimney cleaning services
998537Exterior cleaning of buildings of all types
998538Cleaning of transportation equipment
998539Other cleaning services nowhere else classified

99854 · Packaging services

998540Packaging services of goods for others
998541Parcel packing and gift wrapping
998542Coin and currency packing services
998543Coin and currency packing services
998549Other packaging services nowhere else classified

99855 · Travel arrangement, tour operator and related services

998551Reservation services for transportation
998552Reservation services for accommodation, cruises and package tours
998553Reservation services for convention centres, congress centres and exhibition halls
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
998555Tour operator services
998556Tourist guide services
998557Tourism promotion and visitor information services
998559Other travel arrangement and related services nowhere else classified

99859 · Other support services

998591Credit reporting and rating services
998592Collection agency services
998593Telephone-based support services
998594Combined office administrative services
998595Specialised office support services such as duplicating services, mailing services, document preparation and the like
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services
998597Landscape care and maintenance services
998598Other information services nowhere else classified
998599Other support services nowhere else classified

9986Support services to agriculture, hunting, forestry, fishing, mining and utilities13 codes

99861 · Support services to agriculture, hunting, forestry and fishing

998611Support services to crop production
998612Animal husbandry services
998613Support services to hunting
998614Support services to forestry and logging
998615Support services to fishing
998619Other support services to agriculture, hunting, forestry and fishing

99862 · Support services to mining

998621Support services to oil and gas extraction
998622Support services to other mining nowhere else classified

99863 · Support services to electricity, gas and water distribution

998631Support services to electricity transmission and distribution
998632Support services to gas distribution
998633Support services to water distribution
998634Support services to Distribution services of steam, hot water and air-conditioning supply
998635Other support services to electricity , gas and water distribution

9987Maintenance, repair and installation (except construction) services24 codes

99871 · Maintenance and repair services of fabricated metal products, machinery and equipment

998711Maintenance and repair services of fabricated metal products, except machinery and equipment
998712Maintenance and repair services of office and accounting machinery
998713Maintenance and repair services of computers and peripheral equipment
998714Maintenance and repair services of transport machinery and equipment
998715Maintenance and repair services of electrical household appliances
998716Maintenance and repair services of telecommunication equipments and apparatus
998717Maintenance and repair services of commercial and industrial machinery
998718Maintenance and repair services of elevators and escalators
998719Maintenance and repair services of other machinery and equipments

99872 · Repair services of other goods

998721Repair services of footwear and leather goods
998722Repair services of watches, clocks and jewellery
998723Repair services of garments and household textiles
998724Repair services of furniture
998725Repair services of bicycles
998726Maintenance and repair services of musical instruments
998727Repair services for photographic equipment and cameras
998729Maintenance and repair services of other goods nowhere else classified

99873 · Installation services (other than construction)

998731Installation services of fabricated metal products, except machinery and equipment
998732Installation services of industrial, manufacturing and service industry machinery and equipment
998733Installation services of office and accounting machinery and computers
998734Installation services of radio, television and communications equipment and apparatus
998735Installation services of professional medical machinery and equipment, and precision and optical instruments
998736Installation services of electrical machinery and apparatus nowhere else classified
998739Installation services of other goods nowhere else classified

9988Manufacturing services on physical inputs (goods) owned by others48 codes

99881 · Food, beverage and tobacco manufacturing services

998811Meat processing services
998812Fish processing services
998813Fruit and vegetables processing services
998814Vegetable and animal oil and fat manufacturing services
998815Dairy product manufacturing services
998816Other food product manufacturing services
998817Prepared animal feeds manufacturing services
998818Beverage manufacturing services
998819Tobacco manufacturing services nowhere else classified

99882 · Textile, wearing apparel and leather manufacturing services

998821Textile manufacturing services
998822Wearing apparel manufacturing services
998823Leather and leather product manufacturing services
998829Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above.

99883 · Wood and paper manufacturing services

998831Wood and wood product manufacturing services
998832Paper and paper product manufacturing services
998839Wood and paper manufacturing services other than services by way of job work specified above

99884 · Petroleum, chemical and pharmaceutical product manufacturing services

998841Coke and refined petroleum product manufacturing services
998842Chemical product manufacturing services
998843Pharmaceutical product manufacturing services
998849Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above

99885 · Rubber, plastic and other non-metallic mineral product manufacturing service

998851Rubber and plastic product manufacturing services
998852Plastic product manufacturing services
998853Other non-metallic mineral product manufacturing services
998859Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above.

99886 · Basic metal manufacturing services

998860Basic metal manufacturing services
998861Services by way of job work in relation to basic metals
998869Basic metal manufacturing services, other than services by way of job work specified above

99887 · Fabricated metal product, machinery and equipment manufacturing services

998871Structural metal product, tank, reservoir and steam generator manufacturing services
998872Weapon and ammunition manufacturing services
998873Other fabricated metal product manufacturing and metal treatment services
998874Computer, electronic and optical product manufacturing services
998875Electrical equipment manufacturing services
998876General-purpose machinery manufacturing services nowhere else classified
998877Special-purpose machinery manufacturing services
998879Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above

99888 · Transport equipment manufacturing services

998881Motor vehicle and trailer manufacturing services
998882Other transport equipment manufacturing services
998883Services by way of job work in relation to bus body building
998889Transport equipment manufacturing services, other than job work services specified above

99889 · Other manufacturing services

998891Furniture manufacturing services
998892Jewellery manufacturing services
998893Imitation jewellery manufacturing services
998894Musical instrument manufacturing services
998895Sports goods manufacturing services
998896Game and toy manufacturing services
998897Medical and dental instrument and supply manufacturing services
998898Other manufacturing services nowhere else classified
998899Other manufacturing services nowhere else classified

9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services9 codes

99891 · Publishing, printing and reproduction services

998911Publishing, on a fee or contract basis
998912Printing and reproduction services of recorded media, on a fee or contract basis

99892 · Moulding, pressing, stamping, extruding and similar plastic manufacturing services

998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services

99893 · Casting, forging, stamping and similar metal manufacturing services

998931Iron and steel casting services
998932Non-ferrous metal casting services
998933Metal forging, pressing, stamping, roll forming and powder metallurgy services

99894 · Materials recovery (recycling) services, on a fee or contract basis

998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

99895

998950Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified

Section 9: Community, Social & Personal Services and other miscellaneous services

9991Public administration and other services provided to the community as a whole; compulsory social security services18 codes

99911 · Administrative services of the government

999111Overall Government public services
999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
999113Public administrative services related to the more efficient operation of business
999119Other administrative services of the government nowhere else classified

99912 · Public administrative services provided to the community as a whole

999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad
999122Services related to foreign economic aid
999123Services related to foreign military aid
999124Military defence services
999125Civil defence services
999126Police and fire protection services
999127Public administrative services related to law courts
999128Administrative services related to the detention or rehabilitation of criminals
999129Public administrative services related to other public order and safety affairs nowhere else classified

99913 · Administrative services related to compulsory social security schemes.

999131Administrative services related to sickness, maternity or temporary disablement benefit schemes
999132Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133Administrative services related to unemployment compensation benefit schemes
999134Administrative services related to family and child allowance programmes
999139Other administrative services related to compulsory social security schemes

9992Education services16 codes

99921 · Pre-primary education services

999210Pre-primary education services

99922 · Primary education services

999220Primary education services

99923 · Secondary Education Services

999231Secondary education services, general
999232Secondary education services, technical and vocational

99924 · Higher education services

999241Higher education services, general
999242Higher education services, technical
999243Higher education services, vocational
999249Other higher education services

99925 · Specialised education services

999250Specialised education services
999259Specialised education services

99929 · Other education & training services and educational support services

999291Cultural education services
999292Sports and recreation education services
999293Commercial training and coaching services
999294Other education and training services nowhere else classified
999295services involving conduct of examination for admission to educational institutions
999299Other Educational support services

9993Human health and social care services21 codes

99931 · Human health services

999311Inpatient services
999312Medical and dental services
999313Childbirth and related services
999314Nursing and physiotherapeutic services
999315Ambulance services
999316Medical laboratory and diagnostic-imaging services
999317Blood, sperm and organ bank services
999318Blood, sperm and organ bank services
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like

99932 · Residential care services for the elderly and disabled

999321Residential health-care services other than by hospitals
999322Residential care services for the elderly and persons with disabilities

99933 · Other social services with accommodation

999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332Other social services with accommodation for children
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334Other social services with accommodation for adults

99934 · Social services without accommodation for the elderly and disabled

999341Vocational rehabilitation services
999349Other social services without accommodation for the elderly and disabled nowhere else classified

99935 · Other social services without accommodation

999351Child day-care services
999352Guidance and counseling services nowhere else classified related to children
999353Welfare services without accommodation
999359Other social services without accommodation nowhere else classified

9994Sewage and waste collection, treatment and disposal and other environmental protection services22 codes

99941 · Sewerage, sewage treatment and septic tank cleaning services

999411Sewerage and sewage treatment services
999412Septic tank emptying and cleaning services
999413Septic tank emptying and cleaning services
999419Other sewerage, sewage treatment and septic tank cleaning services

99942 · Waste collection services

999421Collection services of hazardous waste
999422Collection services of non-hazardous recyclable materials
999423General waste collection services, residential
999424General waste collection services, other nowhere else classified
999429Other sewage and waste collection services

99943 · Waste treatment and disposal services

999431Waste preparation, consolidation and storage services
999432Hazardous waste treatment and disposal services
999433Non-hazardous waste treatment and disposal services
999439Other waste treatment and disposal services

99944 · Remediation services

999441Site remediation and clean-up services
999442Containment, control and monitoring services and other site remediation services
999443Building remediation services
999449Other remediation services nowhere else classified

99945 · Sanitation and similar services

999451Sweeping and snow removal services
999459Other sanitation services nowhere else classified

99949 · Others

999490Other environmental protection services nowhere else classified
999491Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment.
999499Other environmental protection services nowhere else classified

9995Services of membership organisations12 codes

99951 · Services furnished by business, employers and professional organizations Services

999511Services furnished by business and employers organisations
999512Services furnished by professional organisations

99952 · Services furnished by trade unions

999520Services furnished by trade unions

99959 · Services furnished by other membership organizations

999591Religious services
999592Services furnished by political organisations
999593Services furnished by human rights organisations
999594Cultural and recreational associations
999595Services furnished by environmental advocacy groups
999596Services provided by youth associations
999597Other civic and social organisations
999598Home owners associations
999599Services provided by other membership organisations nowhere else classified

9996Recreational, cultural and sporting services28 codes

99961 · Audiovisual and related services

999611Sound recording services
999612Motion picture, videotape, television and radio programme production services
999613Audiovisual post-production services
999614Motion picture, videotape and television programme distribution services
999615Motion picture projection services
999616Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less
999617Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.

99962 · Performing arts and other live entertainment event presentation and promotion services

999621Performing arts event promotion and organisation services
999622Performing arts event production and presentation services
999623Performing arts facility operation services
999624Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc.
999629Other performing arts and live entertainment services nowhere else classified

99963 · Services of performing and other artists

999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
999632Services of authors, composers, sculptors and other artists, except performing artists
999633Original works of authors, composers and other artists except performing artists, painters and sculptors

99964 · Museum and preservation services

999641Museum and preservation services of historical sites and buildings
999642Botanical, zoological and nature reserve services

99965 · Sports and recreational sports services

999651Sports and recreational sports event promotion and organisation services
999652Sports and recreational sports facility operation services
999653Services by way of admission to sporting events like Indian Premier League.
999659Other sports and recreational sports services nowhere else classified

99966 · Services of athletes and related support services

999661Services of athletes
999662Support services related to sports and recreation

99969 · Other amusement and recreational services

999691Amusement park and similar attraction services
999692Coin-operated amusement machine services
999693Coin-operated amusement machine services
999694Services by way of admission to casinos or race clubs or any place having casinos or race clubs
999699Other recreation and amusement services nowhere else classified

9997Other services18 codes

99971 · Washing, cleaning and dyeing services

999711Coin-operated laundry services
999712Dry-cleaning services (including fur product cleaning services)
999713Other textile cleaning services
999714Pressing services
999715Dyeing and colouring services
999719Other washing, cleaning and dyeing services nowhere else classified

99972 · Beauty and physical well-being services

999721Hairdressing and barbers services
999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
999723Physical well-being services including health club and fitness centre
999729Other beauty treatment services nowhere else classified

99973 · Funeral, cremation and undertaking services

999731Cemeteries and cremation services
999732Undertaking services

99979 · Other miscellaneous services

999791Services involving commercial use or exploitation of any event
999792Agreeing to do an act
999793Agreeing to refrain from doing an act
999794Agreeing to tolerate an act
999795Conduct of religious ceremonies or rituals by persons
999799Other services nowhere else classified

9998Domestic services1 codes

99980 · Domestic services

999800Domestic services both part time and full time

9999Services provided by extraterritorial organisations and bodies1 codes

99990 · Services provided by extraterritorial organizations and bodies.

999900Services provided by extraterritorial organisations and bodies

What is a SAC code?

A SAC (Services Accounting Code) tells the GST system exactly which service you're charging for. Every SAC code has 6 digits and starts with 99, and each line on a GST invoice for a service needs one. The codes on this page come from the GST portal's HSN/SAC directory, grouped using CBIC's Classification Scheme for Services.

How a SAC code is built

Each pair of digits narrows it down. Take 998314:

Digits	Level	Meaning
99	Chapter	All services
9983	Heading	Other professional, technical and business services
99831	Group	Management consulting and management services; information technology services.
998314	Service code	Information technology design and development services

How many digits your invoice needs

Turnover last year	SAC digits on invoices
Up to ₹5 crore	4 digits on B2B invoices (optional on B2C)
Above ₹5 crore	6 digits on all invoices

SAC codes for common services

Service	SAC code	Official description
Software and website development	998314	Information technology design and development services
IT consulting and support	998313	Information technology consulting and support services
Web hosting	998315	Hosting and information technology infrastructure provisioning services
Management consulting	998311	Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
Business consulting and PR	998312	Business consulting services including public relations services
Advertising and digital marketing	998361	Advertising Services
Accounting and bookkeeping	998222	Accounting and bookkeeping services
Auditing	998221	Financial auditing services
Tax filing for individuals	998232	Individual tax preparation and planning services
Legal advice	998212	Legal advisory and representation services concerning other fields of law
Interior and fashion design	998391	Specialty design services including interior design, fashion design, industrial design and other specialty design services
Event photography and video	998383	Event photography and event videography services
Translation	998395	Translation and interpretation services
Renting out a shop or office	997212	Rental or leasing services involving own or leased non-residential property
Renting out a home	997211	Rental or leasing services involving own or leased residential property
Restaurants and cafes	996331	Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
Road transport of goods	996511	Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
Goods transport agency (GTA)	996791	Goods transport agency services for road transport
Courier	996812	Courier services
Contract staffing	998513	Contract staffing services
Coaching and training	999293	Commercial training and coaching services
Salons and barbers	999721	Hairdressing and barbers services
Gyms and fitness centres	999723	Physical well-being services including health club and fitness centre
Event organising	998596	Events, Exhibitions, Conventions and trade shows organisation and assistance services
Security guards	998525	Guard services
Cleaning	998533	General cleaning services

Put the code on your invoice

The free GST invoice generator has an HSN/SAC field on every line and works out CGST, SGST or IGST for you. Selling goods as well? Find their codes with the HSN code finder. For more on choosing codes, read HSN and SAC codes explained.

Questions

What is the SAC code for software development?: 998314: Information technology design and development services. It covers software, website and app development. IT consulting and support is 998313, and hosting is 998315.
What is the SAC code for renting a shop or office?: 997212: Rental or leasing services involving own or leased non-residential property. Renting out a home is 997211.
How do I find the SAC code for my service?: Search for the kind of work you do, like consulting, repair or transport, and read the descriptions to find the closest match. If nothing fits exactly, use the "other … nowhere else classified" code in the closest group.
Is this the official SAC code list?: Yes. The codes and descriptions come from the GST portal's own HSN/SAC directory, the list your returns are checked against, including codes added since 2017. They're grouped using the Classification Scheme for Services published by CBIC. For a borderline case, ask your accountant.
How many digits of the SAC code go on my invoice?: If your turnover was up to ₹5 crore last year, show at least 4 digits on B2B invoices (it's optional on B2C). Above ₹5 crore, show 6 digits on every invoice. Using the full 6-digit code is always fine.
Does the SAC code decide the GST rate?: Not on its own. GST rates are set by the description of the service, and some depend on conditions, such as who the customer is. Find your code here, then check the rate for that service or ask your accountant.
What's the difference between SAC and HSN codes?: SAC codes are for services and always start with 99. HSN codes are for goods. A GST invoice uses one or the other on each line, depending on what you're selling.

HSN and SAC codes explained: how to find yours3 min read