What is an SAC code and why is it important?
SAC (Service Accounting Code) is a 6-digit code used to classify services under GST. It is mandatory on GST invoices for services and helps determine the applicable GST rate.
SAC CODES
SAC Code Finder
Search 680 Service Accounting Codes from the official CBIC HSN_SAC master across31 service groups. Press Ctrl+K or / anywhere to jump to search.
What is SAC Code?
SAC (Service Accounting Code) is a 6-digit code used to classify services under GST. Like HSN codes for goods, SAC codes help determine the applicable GST rate for services. SAC codes are maintained by CBIC and grouped under service families (financial, transport, IT, professional, etc.).
6-digit codes
Used uniformly across India for services
Service groups
9973 financial, 9983 professional, 9961 construction
Search SAC Codes
Type a service keyword (e.g. "consulting") or a SAC code prefix (e.g. "9973" for financial services).
Common SAC Code Categories
9973 — Financial Services:Banking, investment, insurance
9971 — Financial Services:Real estate, leasing
9983 — Other Services:Professional, technical services
9961 — Construction Services:Building, infrastructure
Need Exact SAC Code for Your Service?
Our tax experts can help you find the correct SAC code and applicable GST rate for your service offerings.
Complete SAC Code List
The first 50 of 680 Service Accounting Codes, server-rendered so they are readable without JavaScript. Use the search above for the full set.
| Code | Description | Category |
|---|---|---|
| 9954 | Construction services | 9954 |
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings | 9954 |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like | 9954 |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | 9954 |
| 995414 | 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 | 9954 |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings | 9954 |
| 995416 | Construction services of other buildings nowhere else classified | 9954 |
| 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... | 9954 |
| 995418 | Services 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... | 9954 |
| 995419 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above | 9954 |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels | 9954 |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | 9954 |
| 995423 | General 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 | 9954 |
| 995424 | General construction services of local water and sewage pipelines, electricity and communication cables and related works | 9954 |
| 995425 | General construction services of mines and industrial plants | 9954 |
| 995426 | General Construction services of Power Plants and its related infrastructure | 9954 |
| 995427 | General construction services of outdoor sport and recreation facilities | 9954 |
| 995428 | General construction services of other civil engineering works nowhere else classified | 9954 |
| 995429 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above | 9954 |
| 995431 | Demolition services | 9954 |
| 995432 | Site 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 | 9954 |
| 995433 | Excavating and earthmoving services | 9954 |
| 995434 | Water well drilling services and septic system installation services | 9954 |
| 995435 | Other site preparation services nowhere else classified | 9954 |
| 995439 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above | 9954 |
| 995441 | Installation, assembly and erection services of prefabricated buildings | 9954 |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | 9954 |
| 995443 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) | 9954 |
| 995444 | Other assembly and erection services nowhere else classified | 9954 |
| 995449 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above | 9954 |
| 995451 | Pile driving and foundation services | 9954 |
| 995452 | Building framing and roof framing services | 9954 |
| 995453 | Roofing and waterproofing services | 9954 |
| 995454 | Concrete services | 9954 |
| 995455 | Structural steel erection services | 9954 |
| 995456 | Masonry services | 9954 |
| 995457 | Scaffolding services | 9954 |
| 995458 | Other special trade construction services nowhere else classified | 9954 |
| 995459 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above | 9954 |
| 995461 | Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services | 9954 |
| 995462 | Water plumbing and drain laying services | 9954 |
| 995463 | Heating, ventilation and air conditioning equipment installation services | 9954 |
| 995464 | Gas fitting installation services | 9954 |
| 995465 | Insulation services | 9954 |
| 995466 | Lift and escalator installation services | 9954 |
| 995468 | Other installation services nowhere else classified | 9954 |
| 995469 | Services involving repair, alterations, additions, replacements, maintenance of the installations covered above | 9954 |
| 995471 | Glazing services | 9954 |
| 995472 | Plastering services | 9954 |
| 995473 | Painting services | 9954 |
Browse SAC Codes by Service Group
31 service groups in the CBIC SAC master. Open a group for its full code list, or use the group filter in the search above.
Group 9954
56 codes
Group 9961
2 codes
Group 9962
2 codes
Group 9963
15 codes
Group 9964
36 codes
Group 9965
17 codes
Group 9966
9 codes
Group 9967
30 codes
Group 9968
5 codes
Group 9969
7 codes
Group 9971
42 codes
Group 9972
13 codes
Group 9973
28 codes
Group 9981
14 codes
Group 9982
17 codes
Group 9983
63 codes
Group 9984
31 codes
Group 9985
49 codes
Group 9986
14 codes
Group 9987
25 codes
Group 9988
49 codes
Group 9989
10 codes
Group 9991
19 codes
Group 9992
17 codes
Group 9993
22 codes
Group 9994
23 codes
Group 9995
13 codes
Group 9996
29 codes
Group 9997
19 codes
Group 9998
2 codes
Group 9999
2 codes
Frequently Asked Questions
How is SAC different from HSN?
HSN codes classify goods (products) while SAC codes classify services. Both are required under GST for invoicing — HSN for goods and SAC for services.
Who maintains SAC codes in India?
SAC codes are maintained by the Central Board of Indirect Taxes and Customs (CBIC). They are published in the official HSN_SAC.xlsx file on tutorial.gst.gov.in.
How do I find the right SAC code for my service?
Use the search box above to type a service keyword (e.g. "consulting", "advertising") or a code prefix (e.g. "9973" for financial services). The finder will match descriptions and codes across the official CBIC master.
What GST rate applies to a SAC code?
SAC codes identify the service category but the GST rate is determined by the rate schedule. Common rates are 5%, 12%, 18% and 28% — verify the current rate on the CBIC GST rate schedule before invoicing.
Can I use the same SAC code for bundled services?
When a single supply involves both goods and services, the principal supply determines the classification. Use a composite SAC code if available, or split the invoice between HSN (goods) and SAC (services).
Data source: CBIC HSN_SAC master (tutorial.gst.gov.in). Last reviewed: 2026-09-03. Codes refresh whenever CBIC publishes an updated HSN_SAC master.