SAC List

This heading covers construction-related services involving buildings, civil structures, installations, and associated works. Taxability depends on the nature of construction, type of recipient, and intended use of the structure, as prescribed under GST rate notifications. Important Classification Notes Construction services…

The Services Accounting Code (SAC) is the statutory classification system prescribed under GST for identifying and categorising services. It provides a uniform framework for determining the applicable tax rate, exemptions, and reporting requirements for services supplied in the course of…