GST SAC Code List

SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.The service accounting codes (SAC) for GST in India is used to classify services falls under GST (Goods and Service Tax). For each type of service provided is given a unified code for recognition, measurement and taxation called as SAC codes. The GST SAC code list has not been declared yet by going to be same as that of Service tax.

S.No. Description of the Service(s) Accounting Codes
SAC (Tax collection) Other Receipts* Deduct Refunds** Penalties
1Telegraph Authority-Telephone Connection Services (Now clubbed under S.No. 98)00440003004401190044012200441296
2General Insurance Services00440005004400060044012000441297
3Stock Broker Services00440008004400090044012100441298
4Advertising Agency Services00440013004400160044001700441299
5Courier Services00440014004400180044001900441300
6Radio Paging Services (Now clubbed under S.No. 98)00440015004400200044002100441301
7Customs House Agent Services00440026004400270044002800441302
8Steamer Agent Services00440029004400300044003100441303
9Air Travel Agent Services00440032004400330044003400441304
10Mandap Keeper Services00440035004400360044003700441305
11Clearing and Forwarding Agent Services00440045004400460044004700441306
12Rent a Cab Scheme Operator Services00440048004400490044005000441307
13Consulting Engineer Services00440057004400580044005900441310
14Man Power Recruitment/Supply Agency Services00440060004400610044006200441311
15Tour Operator Services00440063004400640044006500441312
16Transport of Goods by Road/Goods Transport Agency Services/Goods Transport Operator00440262004402630044026400441392
17Architect Services00440072004400730044007400441314
18Interior Decoration/Designers Services00440076004400770044007800441315
19Mechnised Slaughter House Services00440080004400810044008200441316
20Under Writer Services00440084004400850044008600441317
21Credit Rating Agency Services00440088004400890044009000441318
22Chartered Accountant Services00440092004400930044009400441319
23Cost Accountant Services00440096004400970044009800441320
24Company Secretary Services00440100004401010044010200441321
25Real Estate Agent/Consultant Services00440104004401050044010600441322
26Security/Detective Agency Services00440108004401090044011000441323
27Market Research Agency Services00440112004401130044011400441324
28Management or Business Consultant Services00440116004401170044011800441325
29Scientific and Technical Consultancy Services00440125004401260044012700441326
30Photography Services00440129004401300044013100441327
31Convention Services00440133004401340044013500441328
32Telegraph Leased Circuits Services (Now clubbed under S.No. 98)00440137004401380044013900441329
33Telegraph Services (Now clubbed under S.No. 98)00440141004401420044014300441330
34Telex Services(Now clubbed under S.No. 98)00440145004401460044014700441331
35Facsimile Services(Now clubbed under S.No. 98)00440149004401500044015100441332
36On-line Information and Database Access and/or Retrieval Services through Computer Network00440153004401540044015500441333
37Video Production Agency/Video Tape Production Srvices00440157004401580044015900441334
38Sound Recording Studio or Agency Services00440161004401620044016300441335
39Broadcasting Services00440165004401660044016700441336
40Insurance Auxiliary Services in relation to General Insurance00440169004401700044017100441338
41Banking and Other Financial Services/Foreign Exchange Broker Services00440173004401740044017500441339
42Port Services00440177004401780044017900441341
43Services for repair, reconditioning, restoration or decoration or anyother similar services of any motor vehicle/Authorised Service Station Services00440181004401820044018300441343
44Life Insurance Services including Insurance Auxiliary Services relating to Life Insurance00440185004401860044018700441346
45Cargo Handling Services00440189004401900044019100441348
46Storage and Warehousing Services00440193004401940044019500441350
47Event Management Services00440197004401980044019900441353
48Rail Travel Agent services00440201004402020044020300441356
49Health Club and Fitness Centers Services00440205004402060044020700441358
50Beauty Parlour/Beauty Treatment Services00440209004402100044021100441361
51Fashion Designing Services00440213004402140044021500441363
52Cable Operators services00440217004402180044021900441366
53Dry Cleaning Services00440221004402220044022300441369
54Business auxiliary services00440225004402260044022700441371
55Commercial Training and Coaching Services00440229004402300044023100441374
56Erection Commissioning and Installation Services00440233004402340044023500441376
57Franchise Services00440237004402380044023900441384
58Internet Cafe Services00440241004402420044024300441386
59Maintenance or Repair Services00440245004402460044024700441388
60Technical Testing & Analysis/Agency Services Technical Inspection and Certification Service00440249004402500044025100441389
61Business Exhibition Services00440254004402550044025600441390
62Airport Services by Airport Authority00440258004402590044026000441391
63Transport of Goods by Air Services00440266004402670044026800441393
64Survey and Exploration of Minerals Services00440270004402710044027200441394
65Opinion Poll Services00440274004402750044027600441395
66Services by holder of Intellectual Property right Services other than Copyright00440278004402790044028000441396
67Forward Contract Services00440282004402830044028400441397
68Outdoor Caterers Services00440051004400520044005300441308
69Pandal or Shamiana Contractors Services00440054004400550044005600441309
70TV or Radio Programme Production Services/Services by a Program Producer00440286004402870044028800441398
71Construction services other than Residential Complex including Commercial or Industrial Buildings and Civil Structures00440290004402910044029200441399
72Travel Agents Services for booking of passage (other than air/rail travel agents)00440294004402950044029600441400
73Transport of goods by Road00440262004402630044026400441392
74Transport of Goods through pipeline or other conduit00440302004403030044030400441430
75Site formation and clearance, excavation and earth moving and demolition services00440306004403070044030800441431
76Dredging Services of river, port, harbour, backwater or estuary00440310004403110044031200441432
77Survey and Map Making Services00440314004403150044031600441433
78Cleaning Services00440318004403190044032000441434
79Club or Association Sevices00440322004403230044032400441435
80Packaging Services00440326004403270044032800441436
81Mailing list compilation and Mailing Services00440330004403310044033200441437
82Construction of Residential Complexes Services00440334004403350044033600441438
83Services provided by a Registrar to an Issue00440338004403390044034000441439
84Services provided by a Share Transfer Agent00440342004403430044034400441440
85Automated Teller Machine Operations, Maintenance or Management Services00440346004403470044034800441441
86Services provided by a recovery agent00440350004403510044035200441442
87Selling of space time slots for advertisement, other than in print media00440354004403550044035600441443
88Firm Including Sponsorship Services provided to any body corporate or firm, other than sponsorship of sports events00440358004403590044036000441444
89Transport of passengers embarking on domestic/international journey by air, other than economy class passengers00440362004403630044036400441445
90Transport of goods by rail including transport of goods in containers by rail and transport of passengers by rail in air condioned class or first class00440390004403910044039200441446
91Business Support Services00440366004403670044036800441447
92Auction Services00440370004403710044037200441448
93Public Relations Management Services00440374004403750044037600441449
94Ship Management Services00440378004403790044038000441450
95Internet Telecommunication or Telephony service00440382004403830044038400441451
96Transport of persons by cruise ship00440386004403870044038800441452
97Credit Card, debit card charge card or other payment card related services00440394004403950044039600441453
98Services provided by a telegraph authority in relation to telecommunication services00440398004403990044040000441454
99Services provided in relation to mining of mineral, oil or gas00440402004404030044040400441455
100Renting of Immovable Property Services00440406004404070044040800441456
101Services provided in relation to execution of a works contract services00440410004404110044041200441457
102Services provided in relation to development and supply of content for use in telecom services, advertising agency services00440414004404150044041600441458
103Asset management services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management00440418004404190044042000441459
104Design Services other than interior decoration and fashion designing00440422004404230044042400441460
105Information Technology Software Services00440452004404530044045400441461
106Services provided by an insurer on life insurance business, in relation to management of investment, insurance under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme00440430004404310044043200441462
107Services provided by a recognized stock exchange in relation to transactions in securities00440434004404350044043600441463
108Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts00440438004404390044044000441464
109Services provided by a processing and clearing house in relation to securities, goods and forward contracts00440442004404430044044600441465
110Services provided by any person in relation to supply of tangible goods00440445004404470044044800441466
111Cosmetic Surgery or Plastic Surgery Services00440460004404630044046600441467
112Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)00440470004404730044047600441468
113Legal Consultancy Services00440480004404830044048600441469
114Services of promoting, marketing, organizing or assisting in games of chance, including lottery, Bingo or Lotto00440595004405960044059700441470
115Health services by a clinical establishment, health check-up/diagnosis, etc00440598004405990044060000441471
116Services in relation to maintenance of medical records00440601004406020044060300441472
117Service of promotion or marketing of brand of goods/services/events00440604004406050044060600441473
118Services of permitting commercial use or exploitation of any event00440607004406080044060900441474
119Services provided by Electricity Exchange00440610004406110044061200441475
120Copyright service - transfer temporarily/ permit use or enjoyment00440613004406140044061500441476
121Special services provided by a builders00440616004406170044061800441477
122Restaurant services00441067004410680044106900441478
123Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called00441070004410710044107200441479
124Other taxable services00441480004414810044148200441485


  1. Other Receipts* - Interest leviable on delayed payment of Service Tax.
  2. Deduct Refunds** - Not to be used by The Assesses, and meant for the Excise Department while allowing refund of Tax.
  3. Services at Sr. No. 1, 6, and 32 to 35 - Merged into a single service mentioned at Sr. No. 98. However, the same may be retained in the directory for future reference.
  4. Goods Transport Operator Services at Sr. No. 16 - No longer a taxable service. However, the same may be retained in the directory for future reference.
  5. Mechanised Slaughter House at Sr. No. 19 - No longer a taxable service. However, the same may be retained in the directory for future reference.

Service Accounting Codes for GST in India

Service Accounting Codes (SAC) for GST in India provides a classification of services to levy tax properly. Make use of the GST SAC code list given above while making a GST invoice. In the current service tax regime, SAC codes are already defined for each type of service.