SAC Code List 2020, Download SAC Code for GST in Excel, PDF

By Raju Choudhary 105

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.

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

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HeadingSAC Code (Tariff)Service Description
Section 5 : Construction Services   
Heading No.9954Construction services
Group 99541Construction services of buildings
 995411Construction services of single dwelling or multi dewlling or multi-storied residential buildings
 995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
 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 & 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 vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
 995416Construction Services of other buildings n.e.c
 995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Group 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 & sewage pipelines, electricity and communication cables & 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 n.e.c.
 995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Group 99543  Site preparation services
 995431Demolition services
 995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
 995433Excavating and earthmoving services
 995434Water well drilling services and septic system installation services
 995435Other site preparation services n.e.c
 995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
 
Group 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 (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
 995444Other assembly and erection services n.e.c.
 995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99545 Special trade construction services
 995451Pile driving and foundation services
 995452Building framing & Roof Framing services
 995453Roofing and waterproofing services
 995454Concrete services
 995455Structural steel erection services
 995456Masonry services
 995457Scaffolding services
 995458Other special trade construction services n.e.c.
 995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99546 Installation services
 995461Electrical installation services including Electrical wiring & 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 n.e.c.
 995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
 
Group 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 n.e.c.
 995479Services 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 CodeDescription
Heading No. 9971Financial and related services
Group 99711Financial services (except investment banking, insurance services and pension services)
 997111Central banking services
 997112Deposit services
 997113Credit-granting services including stand-by commitment, guarantees & securities
 997114Financial leasing services
 997119Other financial services (except investment banking, insurance services and pension services)
Group 99712 Investment banking services
 997120Investment banking services
Group 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 & Travel insurance services
 997137Other property insurance services
 997139Other non-life insurance services (excluding reinsurance services)
Group 99714 Reinsurance services
 997141Life reinsurance services
 997142Accident and health reinsurance services
 997143Motor vehicle reinsurance services
 997144Marine, aviation and other transport reinsurance ser
 997145services
 997146Freight reinsurance services
 997147Other property reinsurance services
 997149Other non-life reinsurance services
Group 99715 Services auxiliary to financial services (other than to insurance and pensions)
 997151Services related to investment banking such as mergers & acquisition services, corporate finance & 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
Group 99716 Services auxillary to insurance and pensions
 997161Insurance brokerage and agency services
 997162Insurance claims adjustment services
 997163Actuarial services
 997164Pension fund management services
 997169Other services auxiliary to insurance and pensions
Group 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
Heading No.9972 Real estate services
Group 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
Group 99722 Real estate services on a fee/commission basis or contract basis
 997221Property management services on a fee/commission basis or contract basis
 997222Building sales on a fee/commission basis or contract basis
 997223Land sales on a fee/commission basis or contract basis
 997224Real 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
 997311Leasing or rental services concerning transport equipments including containers, with or without operator
 997312Leasing or rental services concerning agricultural machinery and equipment with or without operator
 997313Leasing or rental services concerning construction machinery and equipment with or without operator
 997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
 997315Leasing or rental services concerning computers with or without operators
 997316Leasing or rental services concerning telecommunications equipment with or without operator
 997319Leasing or rental services concerning other machinery and equipments with or without operator
Group 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
 997329Leasing or rental services concerning other goods
Group 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 etc.
 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 R&D 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 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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