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SAC codes for services

All 649 SAC codes for services, grouped by heading, with the GST rate for each kind of service after the September 2025 changes.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (11/2017 as amended by 15/2025 and 16/2025), checked October 2026. Calculate GST

    Service headings and their GST

    SACServicesGST
    9954Construction services55 codes 18% most construction and works contracts1% affordable housing flats sold before completion, without input tax credit5% other residential flats sold before completion, without input tax credit
    9961Services in wholesale trade1 codes 18% the general rate for services
    9962Services in retail trade1 codes 18% the general rate for services
    9963Accommodation, food and beverage services14 codes 18% most accommodation and food services5% hotel rooms up to ₹7,500 a night and restaurants, without input tax credit
    9964Passenger transport services35 codes 5% AC rail, buses, taxis and cabs, without input tax credit0% metro, non-AC rail, non-AC buses and other public transport18% with input tax credit, where allowed
    9965Goods Transport Services16 codes 5% goods transport agency (GTA), and multimodal transport not involving air, without input tax credit18% GTA with input tax credit, and multimodal transport involving air
    9966Rental services of transport vehicles with operators8 codes 5% motor cabs and goods carriages with fuel, without input tax credit18% with input tax credit
    9967Supporting services in transport29 codes 18% the general rate for services
    9968Postal and courier services4 codes 18% courier, postal and local delivery services
    9969Electricity, gas, water and other distribution services6 codes 18% the general rate for services
    9971Financial and related services41 codes 18% bank charges, card fees, brokerage, motor and other insurance0% interest on loans and deposits; individual life and health insurance
    9972Real estate services12 codes 18% renting of commercial property and real estate agents0% renting a home to live in, to an unregistered person
    9973Leasing or rental services without operator27 codes 18% most leasing and renting without an operator
    9981Research and development services13 codes 18% the general rate for services
    9982Legal and accounting services16 codes 18% consultancy, legal, accounting, IT, software and other professional services
    9983Other professional, technical and business services62 codes 18% consultancy, legal, accounting, IT, software and other professional services
    9984Telecommunications, broadcasting and information supply services30 codes 18% mobile, internet, DTH and online information services
    9985Support services48 codes 18% security, manpower, cleaning, travel agents, events and other support services
    9986Support services to agriculture, hunting, forestry, fishing, mining and utilities13 codes 18% the general rate for services
    9987Maintenance, repair and installation (except construction) services24 codes 18% repair, maintenance and installation
    9988Manufacturing services on physical inputs (goods) owned by others48 codes 18% most job work5% food, textiles, medicines, leather, printing, bricks, jewellery, handicrafts and umbrellas1.5% diamonds
    9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services9 codes 5% printing newspapers, books and journals, and paper goods taxed at 5% or nil18% other printing and manufacturing services
    9991Public administration and other services provided to the community as a whole; compulsory social security services18 codes 18% the general rate for services
    9992Education services16 codes 0% schools, colleges and courses leading to a recognised qualification18% coaching, training and other private courses
    9993Human health and social care services21 codes 0% treatment by doctors, hospitals and clinics18% cosmetic and other non-medical services
    9994Sewage and waste collection, treatment and disposal and other environmental protection services22 codes 18% the general rate for services
    9995Services of membership organisations12 codes 18% the general rate for services
    9996Recreational, cultural and sporting services28 codes 18% amusement parks, events, concerts and most other recreation5% cinema tickets up to ₹10040% casinos, race clubs and sporting events like the IPL
    9997Other services18 codes 18% washing, dry cleaning, dyeing and other services5% beauty, salon and fitness services, without input tax credit
    9998Domestic services1 codes 18% the general rate for services
    9999Services provided by extraterritorial organisations and bodies1 codes 18% the general rate for services

    Services without a lower rate or an exemption are taxed at 18%. Tap a heading to see its six-digit codes.

    How SAC codes work

    SAC (Services Accounting Code) codes have six digits and always start with 99. The next two digits give the heading: 9954 construction, 9963 hotels and restaurants, 9964 passenger transport, 9971 finance and insurance, 9983 professional and IT services, 9997 other services. Put the code of each service on your invoice.

    GST rates on services

    Most services are taxed at 18%. Lower rates usually come with a condition: hotel rooms up to ₹7,500 a night, restaurants, salons, gyms and goods transport are 5% when the supplier doesn't claim input tax credit. Individual life and health insurance became exempt on 22 September 2025, and casinos, race clubs and admission to events like the IPL are taxed at 40%.

    Reverse charge

    For some services the buyer pays the GST instead of the supplier: goods transport by a GTA, legal services from an advocate, sponsorship, and renting a home to a registered business, among others. The rate is the same; only who pays it changes.

    Questions

    What is the SAC code for consultancy?

    998311 (management consulting) or 998312 (business consulting), under heading 9983. GST: 18%.

    What is the SAC code for software development?

    998314 (IT design and development services), under 9983. GST: 18%.

    What is the SAC code for restaurant services?

    996331. Most restaurants charge 5% without input tax credit; restaurants in hotels with rooms above ₹7,500 a night charge 18%.

    Related tools

    HSN code finderSearch 21,928 HSN codes and 681 SAC codes by number or by name, and see the GST rate with the line of the official schedule it comes from. GST calculatorAdd GST to a price or take it out of a total, at 5%, 18%, 40% or any rate, with the CGST, SGST or IGST split and the total in words. GST rates by sectorHow much GST each kind of goods and services pays today, and what it paid before the 22 September 2025 changes: food, medicines, clothes, cars, building materials, services and more.