What is the Role of SAC Code List under Goods and Services Tax?

In India under GST, all the goods and services are transacted. Goods are classified under HSN code and services are classified under the SAC Code List.

SAC Code is also called as Services Accounting Code that is a classification system for services developed by the Service Tax Department of India. All the services under SAC Code List are fixed into 5 slabs known as 0%, 5%, 12%, 18%, and 28%. These codes are issued by CBSE to categorize every service under GST. Every service has a unique SAC code and used in invoices created by you for the services you delivered.

Check out the SAC Code List Under GST Below

The below mentioned table reveals SAC code in GST tax slabs, here are listed some of the main services. For a complete list, you can check out online web portals.

SAC Code

Description of Services

Rate (%)

Effective From

9954

Services offered by labor contracts of construction, maintenance, fitting out, completion, renovation, etc.

0%

28/6/2017

9954

Services offered by labor contracts of installation of original works, construction erection, and commissioning.

0%

28/6/2017

9954

Other construction services

18%

28/6/2017

9954

Composite supply of works contract as defined in clause 119 of section 2 of CGST Act, 2017.

18%

28/6/2017

9954

Affordable housing by the union or state territory of urban development authority under the housing for all mission/ Pradhan mantra Aawas Yojana

12%

25/01/2018

9954

A building used for carrying out activities including centralized cooking or distribution for mid-day meals under the mid-day meal scheme

12%

25/01/2018

9954

Services like housekeeping, carpentering, plumbing, etc.

5%

25/01/2018

995433

Earthmoving and excavating services

18%

28/6/2017

9996

Services offered by a race club by way of totalizator or a license to the bookmaker in such club

28%

28/6/2017

Above mentioned SAC Codes are also called as SAC Numbers and you should have to know the right number of your service to easily classify that service under goods and services tax.

What is the Difference between SAC Code and HSN Code?

HSN Code means the Harmonized System of Nomenclature Code used for categorizing the products under GST. On the other side, SAC Code means Services Accounting Code under which services fall under GST are classified. Both codes are important and used to categorize products and services under the GST regime in India.

SAC Code and GST Rates Finder

Are you looking for GST Rates and SAC Code Finder? Then, you have to consult online market research experts that provide this tool to find out accurate SAC code of your service as well as the GST rates of your product.