Service Accounting Code search. Applicable GST rate instantly.
| SAC Code | Service | Category | GST Rate |
|---|---|---|---|
| 9954 | Construction services | Construction | 18% |
| 995411 | Construction of residential buildings | Construction | 5% |
| 995412 | Construction of commercial buildings | Construction | 18% |
| 995421 | General construction services for highways, roads | Construction | 12% |
| 995431 | Site preparation services (excavation) | Construction | 18% |
| 995441 | Specialised installation services (HVAC, plumbing) | Construction | 18% |
| 9961 | Services in wholesale trade | Trade | 18% |
| 9962 | Services in retail trade | Trade | 18% |
| 9963 | Accommodation, food and beverage services | Hospitality | 12% |
| 996311 | Hotel accommodation (room rate ≤ ₹7500) | Hospitality | 12% |
| 996312 | Hotel accommodation (room rate > ₹7500) | Hospitality | 18% |
| 996331 | Restaurant services (standalone, no AC) | Hospitality | 5% |
| 996332 | Restaurant services (in 5-star hotel) | Hospitality | 18% |
| 996333 | Outdoor catering services | Hospitality | 18% |
| 996334 | Cloud kitchen / takeaway | Hospitality | 5% |
| 9964 | Passenger transport services | Transport | 5% |
| 996411 | Local public transport (auto, taxi) | Transport | 5% |
| 996412 | Tourist coach / cab services | Transport | 5% |
| 996421 | Long-distance passenger transport (rail, AC bus) | Transport | 12% |
| 996425 | Air passenger transport (economy) | Transport | 5% |
| 996426 | Air passenger transport (business class) | Transport | 12% |
| 9965 | Goods transport services | Transport | 5% |
| 996511 | Road transport of goods (trucks) | Transport | 5% |
| 996521 | Rail transport of goods | Transport | 5% |
| 996531 | Coastal water transport of goods | Transport | 5% |
| 996541 | Air transport of goods | Transport | 18% |
| 996601 | Postal and courier services | Transport | 18% |
| 9967 | Storage and warehousing | Logistics | 18% |
| 996711 | Warehouse storage of agricultural produce | Logistics | 0% |
| 996721 | Warehouse storage of other goods | Logistics | 18% |
| 9971 | Financial and related services | Finance | 18% |
| 997111 | Banking services | Finance | 18% |
| 997131 | Life insurance services | Finance | 18% |
| 997132 | Non-life insurance services | Finance | 18% |
| 997141 | Stock broking services | Finance | 18% |
| 997161 | Financial leasing services | Finance | 18% |
| 9972 | Real estate services | Real Estate | 18% |
| 997211 | Real estate broker services | Real Estate | 18% |
| 997221 | Property management services | Real Estate | 18% |
| 9973 | Leasing or rental services | Leasing | 18% |
| 997311 | Leasing of motor vehicles without driver | Leasing | 28% |
| 9981 | Research and development services | Professional | 18% |
| 998111 | R&D in natural sciences | Professional | 18% |
| 998121 | R&D in social sciences | Professional | 18% |
| 9982 | Legal and accounting services | Professional | 18% |
| 998211 | Legal advisory services | Professional | 18% |
| 998221 | Accounting and bookkeeping | Professional | 18% |
| 998231 | Tax consultancy services | Professional | 18% |
| 9983 | Other professional, technical, business services | Professional | 18% |
| 998311 | Management consulting services | Professional | 18% |
| 998314 | Information technology consulting | IT Services | 18% |
| 998315 | Hosting and IT infrastructure provisioning | IT Services | 18% |
| 998316 | IT software development services | IT Services | 18% |
| 998319 | Other IT services | IT Services | 18% |
| 998321 | Architectural services | Professional | 18% |
| 998322 | Engineering services | Professional | 18% |
| 998341 | Design services (graphic, fashion, industrial) | Creative | 18% |
| 998361 | Advertising services | Marketing | 18% |
| 998365 | Market research services | Marketing | 18% |
| 998371 | Photography services | Creative | 18% |
| 998381 | Video production services | Creative | 18% |
| 998391 | Translation services | Professional | 18% |
| 9984 | Telecommunications services | Telecom | 18% |
| 998411 | Mobile telecom services | Telecom | 18% |
| 998421 | Internet service provider | Telecom | 18% |
| 9985 | Support services | Business Support | 18% |
| 998511 | Employment placement services | Business Support | 18% |
| 998512 | Personnel search agency | Business Support | 18% |
| 998518 | Document preparation, copying | Business Support | 18% |
| 998519 | Other business support services | Business Support | 18% |
| 9988 | Manufacturing services on goods owned by others (job work) | Manufacturing | 18% |
| 998811 | Job work for textile sector | Manufacturing | 5% |
| 998821 | Job work for food, beverage | Manufacturing | 5% |
| 998831 | Job work for printing | Manufacturing | 12% |
| 9989 | Other manufacturing services | Manufacturing | 18% |
| 9991 | Public administration services | Public | 0% |
| 9992 | Education services | Education | 0% |
| 999210 | Pre-primary, primary, secondary education | Education | 0% |
| 999231 | Coaching, tuition (commercial) | Education | 18% |
| 999241 | Sports and recreational education | Education | 18% |
| 9993 | Human health and social care | Healthcare | 0% |
| 999311 | Hospital services | Healthcare | 0% |
| 999321 | Medical and dental services (clinic) | Healthcare | 0% |
| 999331 | Veterinary services | Healthcare | 0% |
| 9994 | Sewage, waste collection | Utilities | 18% |
| 9995 | Membership organisations | Other | 18% |
| 9996 | Recreational, cultural, sporting services | Entertainment | 18% |
| 999611 | Audiovisual services (movies, OTT) | Entertainment | 18% |
| 999621 | Music recording, publishing | Entertainment | 18% |
| 999631 | Sports event services | Entertainment | 28% |
| 999641 | Amusement parks, casinos | Entertainment | 28% |
| 9997 | Other services | Other | 18% |
| 999711 | Hairdressing, salon services | Personal Care | 18% |
| 999721 | Health spa, fitness services | Personal Care | 18% |
| 999731 | Funeral, cremation services | Personal Care | 18% |