SAC Code List, Download SAC Code for GST in Excel, PDF Format. SAC Code means Services Accounting Code. SAC code is used to classify services unlike goods which follows HSN code. For each type of service provided, there is an unified code for recognition, measurement and taxation. However, in the current service tax regime, SAC codes are already defined for each type of service provided.

SAC’s are provided by the Service Tax Department and is expected to be continued for GST. Accounting Codes for services – in invoice level details

Mandatory for those services for which Place of Supply Rules are dependent on nature of services
Mandatory for exports & imports.

Service Accounting Code to be prefixed with ‘s’ for differentiating from HSN Code.

Contents hide

1 Classification of Services has been divided into 5 Sections

2 SAC Code List

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

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Classification of Services has been divided into 5 Sections

Section 5 : Construction Services
Section 6 : Distributive Trade Services ; Accomodation, Food Beverage Service; Transport Services; Gas & Electricity Distribution Services
Section 7: Financial and related services; real estate services; and rental and leasing services
Section 8 : Business and Production Services
Section 9 : Community, Social & Personal Services and other miscellaneous services

SAC Code List

SAC Full Code List for GST in Excel, Service Code List under GST

Proposed New Scheme of Classification of Services

Heading	SAC Code (Tariff)	Service Description
Section 5 : Construction Services
Heading No.9954		Construction services
Group 99541		Construction services of buildings
	995411	Construction services of single dwelling or multi dewlling or multi-storied residential buildings
	995412	Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
	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
	995414	Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
	995415	Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
	995416	Construction Services of other buildings n.e.c
	995419	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Group 99542		General construction services of civil engineering works
	995421	General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
	995422	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
	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.
	995424	General construction services of local water & sewage pipelines, electricity and communication cables & related works
	995425	General construction services of mines and industrial plants
	995426	General Construction services of Power Plants and its related infrastructure
	995427	General construction services of outdoor sport and recreation facilities
	995428	General construction services of other civil engineering works n.e.c.
	995429	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Group 99543		Site preparation services
	995431	Demolition services
	995432	Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
	995433	Excavating and earthmoving services
	995434	Water well drilling services and septic system installation services
	995435	Other site preparation services n.e.c
	995439	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

Group 99544		Assembly and erection of prefabricated constructions
	995441	Installation, assembly and erection services of prefabricated buildings
	995442	Installation, assembly and erection services of other prefabricated structures and constructions
	995443	Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
	995444	Other assembly and erection services n.e.c.
	995449	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99545		Special trade construction services
	995451	Pile driving and foundation services
	995452	Building framing & Roof Framing services
	995453	Roofing and waterproofing services
	995454	Concrete services
	995455	Structural steel erection services
	995456	Masonry services
	995457	Scaffolding services
	995458	Other special trade construction services n.e.c.
	995459	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99546		Installation services
	995461	Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
	995462	Water plumbing and drain laying services
	995463	Heating, ventilation and air conditioning equipment installation services
	995464	Gas fitting installation services
	995465	Insulation services
	995466	Lift and escalator installation services
	995468	Other installation services n.e.c.
	995469	Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

Group 99547		Building completion and finishing services
	995471	Glazing services
	995472	Plastering services
	995473	Painting services
	995474	Floor and wall tiling services
	995475	Other floor laying, wall covering and wall papering services
	995476	Joinery and carpentry services
	995477	Fencing and railing services
	995478	Other building completion and finishing services n.e.c.
	995479	Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

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

Heading	SAC Code	Description
Heading No. 9971		Financial and related services
Group 99711		Financial services (except investment banking, insurance services and pension services)
	997111	Central banking services
	997112	Deposit services
	997113	Credit-granting services including stand-by commitment, guarantees & securities
	997114	Financial leasing services
	997119	Other financial services (except investment banking, insurance services and pension services)
Group 99712		Investment banking services
	997120	Investment banking services
Group 99713		Insurance and pension services (excluding reinsurance services)
	997131	pension services
	997132	Life insurance services (excluding reinsurance services)
	997133	Accident and health insurance services
	997134	Motor vehicle insurance services
	997135	Marine, aviation, and other transport insurance services
	997136	Freight insurance services & Travel insurance services
	997137	Other property insurance services
	997139	Other non-life insurance services (excluding reinsurance services)
Group 99714		Reinsurance services
	997141	Life reinsurance services
	997142	Accident and health reinsurance services
	997143	Motor vehicle reinsurance services
	997144	Marine, aviation and other transport reinsurance ser
	997145	services
	997146	Freight reinsurance services
	997147	Other property reinsurance services
	997149	Other non-life reinsurance services
Group 99715		Services auxiliary to financial services (other than to insurance and pensions)
	997151	Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
	997152	Brokerage and related securities and commodities services including commodity exchange services
	997153	Portfolio management services except pension funds
	997154	Trust and custody services
	997155	Services related to the administration of financial markets
	997156	Financial consultancy services
	997157	Foreign exchange services
	997158	Financial transactions processing and clearing house services
	997159	Other services auxiliary to financial services
Group 99716		Services auxillary to insurance and pensions
	997161	Insurance brokerage and agency services
	997162	Insurance claims adjustment services
	997163	Actuarial services
	997164	Pension fund management services
	997169	Other services auxiliary to insurance and pensions
Group 99717		Services of holding financial assets
	997171	Services of holding equity of subsidiary companies
	997172	Services of holding securities and other assets of trusts and funds and similar financial entities
Heading No.9972		Real estate services
Group 99721		Real estate services involving owned or leased property
	997211	Rental or leasing services involving own or leased residential property
	997212	Rental or leasing services involving own or leased non-residential property
	997213	Trade services of buildings
	997214	Trade services of time-share properties
	997215	Trade services of vacant and subdivided land
Group 99722		Real estate services on a fee/commission basis or contract basis
	997221	Property management services on a fee/commission basis or contract basis
	997222	Building sales on a fee/commission basis or contract basis
	997223	Land sales on a fee/commission basis or contract basis
	997224	Real estate appraisal services on a fee/commission basis or contract basis
Heading no.9973		Leasing or rental services with or without operator
Group 99731		Leasing or rental services concerning machinery and equipment with or without operator
	997311	Leasing or rental services concerning transport equipments including containers, with or without operator
	997312	Leasing or rental services concerning agricultural machinery and equipment with or without operator
	997313	Leasing or rental services concerning construction machinery and equipment with or without operator
	997314	Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
	997315	Leasing or rental services concerning computers with or without operators
	997316	Leasing or rental services concerning telecommunications equipment with or without operator
	997319	Leasing or rental services concerning other machinery and equipments with or without operator
Group 99732		Leasing or rental services concerning other goods
	997321	Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
	997322	Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
	997323	Leasing or rental services concerning furniture and other household appliances
	997324	Leasing or rental services concerning pleasure and leisure equipment.
	997325	Leasing or rental services concerning household linen.
	997326	Leasing or rental services concerning textiles, clothing and footwear.
	997327	Leasing or rental services concerning do-it-yourself machinery and equipment
	997329	Leasing or rental services concerning other goods
Group 99733		Licensing services for the right to use intellectual property and similar products
	997331	Licensing services for the right to use computer software and databases.
	997332	Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
	997333	Licensing services for the right to reproduce original art works
	997334	Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
	997335	Licensing services for the right to use R&D products
	997336	Licensing services for the right to use trademarks and franchises
	997337	Licensing services for the right to use minerals including its exploration and evaluation
	997338	Licensing services for right to use other natural resources including telecommunication spectrum
	997339	Licensing services for the right to use other intellectual property products and other rescources n.e.c

It is not possible to provide full list of SAC Codes here, due to large file so we upload GST SAC Code list in PDF Format, Please download full list of SAC Codes from below link…

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