This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC – Services Accounting Code
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 business or profession.
This chapter-wise index presents an indicative overview of service categories covered under Chapter 99, enabling users to identify the relevant service group before referring to detailed SAC codes and applicable GST provisions.
SAC – Chapter-wise Index (Chapter 99)
| SAC Chapter | Indicative Service Category (Chapter Scope) |
|---|---|
| 9951 | Construction services |
| 9952 | Land transport services |
| 9953 | Water transport services |
| 9954 | Air transport services |
| 9955 | Storage and warehousing services |
| 9961 | Financial services (including banking and related services) |
| 9962 | Insurance services |
| 9963 | Real estate services |
| 9964 | Leasing or rental services without operator |
| 9965 | Travel, tour, accommodation and food & beverage services |
| 9966 | Recreation, cultural, sporting and entertainment services |
| 9967 | Postal, courier, telecommunications and broadcasting services |
| 9971 | Electricity, gas, water and other utility distribution services |
| 9972 | Sewerage, waste collection, treatment and disposal services |
| 9973 | Licensing services for the right to use intellectual property and similar products |
| 9981 | Business support services |
| 9982 | Education and training support services (non-core education) |
| 9983 | Other professional, technical and business services (including IT / software services) |
| 9984 | Legal, accounting, auditing, consultancy and professional services |
| 9985 | Employment, labour supply and security services |
| 9986 | Advertising, market research and public relations services |
| 9987 | Maintenance, repair and installation services |
| 9988 | Manufacturing services on physical inputs owned by others (job work) |
| 9989 | Other miscellaneous services not elsewhere classified |
| 9991 | Public administration and defence services |
| 9992 | Education services (core education by recognised institutions) |
| 9993 | Human health and social care services |
| 9994 | Services of membership organisations |
| 9995 | Services provided by extraterritorial organisations and bodies |
| 9996 | Other public, social and community services |
| 9997 | Other services n.e.c. |
| 9999 | Services not elsewhere classified |
Important Note
⚖️ The descriptions provided in this index are indicative and navigational in nature.
⚖️ Final classification must be based on the specific SAC description, read with applicable notifications and conditions in force at the time of supply.