Last updated: December 23rd, 2022 8:30 PM
SAC Codes for various Services & its Rates
SAC Codes or Services Accounting Code is a system of classification developed by the service tax department in India for the classification of services. GST Council has decided to adopt the SAC code system for levy of GST in India. GST for service is levied in 5 slabs namely 0%, 5%, 12%, 18% and 28%. In this article, let us look at the SAC code for all services along with GST rates in accordance with GST regulations.|
SAC Codes under GST |
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SAC Group |
SAC Code |
SAC Service Description |
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Section 5: Construction Services |
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Heading No.9954 Construction services - GST Rate for Construction Services |
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| Group 99541 | Construction services of buildings | |
| 995411 | Construction services of a single dwelling or multi-dwelling or multi-storied residential buildings | |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc | |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings | |
| 995416 | Construction Services of other buildings n.e.c | |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | |
| Group 99542 | General construction services of civil engineering works | |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels | |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | |
| 995423 | General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. | |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works | |
| 995425 | General construction services of mines and industrial plants | |
| 995426 | General Construction services of Power Plants and its related infrastructure | |
| 995427 | General construction services of outdoor sport and recreation facilities | |
| 995428 | General construction services of other civil engineering work n.e.c. | |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | |
| Group 99543 | Site preparation services | |
| 995431 | Demolition services | |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | |
| 995433 | Excavating and earthmoving services | |
| 995434 | Water well drilling services and septic system installation services | |
| 995435 | Other site preparation services n.e.c | |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Group 99544 | Assembly and erection of prefabricated constructions | |
| 995441 | Installation, assembly and erection services of prefabricated buildings | |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | |
| 995444 | Other assembly and erection services n.e.c. | |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Group 99545 | Special trade construction services | |
| 995451 | Pile driving and foundation services | |
| 995452 | Building framing & Roof Framing services | |
| 995453 | Roofing and waterproofing services | |
| 995454 | Concrete services | |
| 995455 | Structural steel erection services | |
| 995456 | Masonry services | |
| 995457 | Scaffolding services | |
| 995458 | Other special trade construction services n.e.c. | |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| Group 99546 | Installation services | |
| 995461 | Electrical installation services, including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. | |
| 995462 | Water plumbing and drain laying services | |
| 995463 | Heating, ventilation and air conditioning equipment installation services | |
| 995464 | Gas fitting installation services | |
| 995465 | Insulation services | |
| 995466 | Lift and escalator installation services | |
| 995468 | Other installation services n.e.c. | |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | |
| Group 99547 | Building completion and finishing services | |
| 995471 | Glazing services | |
| 995472 | Plastering services | |
| 995473 | Painting services | |
| 995474 | Floor and wall tiling services | |
| 995475 | Other floor laying, wall covering and wallpapering services | |
| 995476 | Joinery and carpentry services | |
| 995477 | Fencing and railing services | |
| 995478 | Other building completion and finishing services n.e.c. | |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | |
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Section 6: Distributive Trade Services; Accommodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services |
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| Heading No. 9961 | Services in wholesale trade | |
| Group 99611 | ||
| 996111 | Services provided for a fee/commission or contract basis on wholesale trade | |
| Heading No. 9962 | Services in retail trade | |
| Group 99621 | ||
| 996211 | Services provided for a fee/commission or contract basis on retail trade | |
| Heading No. 9963 | Accommodation, Food and beverage services | |
| Group 99631 | Accommodation services | |
| 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc | |
| 996312 | Campsite services | |
| 996313 | Recreational and vacation camp services | |
| Group 99632 | Other accommodation services | |
| 996321 | Room or unit accommodation services for students in student residences | |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | |
| 996329 | Other room or unit accommodation services n.e.c. | |
| Group 99633 | Food, edible preparations, alcoholic & non-alcoholic beverages serving services | |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc. including Room services, takeaway services and door delivery of food. | |
| 996333 | Services provided in Canteen and other similar establishments | |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | |
| 996335 | Catering services in trains, flights etc. | |
| 996336 | Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators | |
| 996337 | Other contract food services | |
| 996339 | Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c. | |
| Heading No. 9964 | Passenger transport services | |
| Group 99641 | Local transport and sightseeing transportation services of passengers | |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three-wheelers, scooters and other motor vehicles | |
| 996412 | Taxi services including radio taxi & other similar services; | |
| 996413 | Non-scheduled local bus and coach charter services | |
| 996414 | Other land transportation services for passengers. | |
| 996415 | Local water transport services of passengers by ferries, cruises etc | |
| 996416 | Sightseeing transportation services by rail, land, water & air | |
| 996419 | Other local transportation services of passengers n.e.c. | |
| Group 99642 | Long-distance transport services of passengers | |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long-distance bus and coach services, stage carriage etc | |
| 996423 | Taxi services including radio taxi & other similar services | |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | |
| 996425 | Domestic/International Scheduled Air transport services of passengers | |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | |
| 996427 | Space transport services of passengers | |
| 996429 | Other long-distance transportation services of passengers n.e.c. | |
| Heading No. 9965 | Goods Transport Services | |
| Group 99651 | Land transport services of Goods | |
| 996511 | Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc. by refrigerator vehicles, trucks, trailers, man or animal-drawn vehicles or any other vehicles. | |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | |
| 996519 | Other land transport services for goods n.e.c. | |
| Group 99652 | Water transport services for goods | |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc | |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | |
| Group 99653 | Air and space transport services of goods | |
| 996531 | Air transport services of letters & parcels and other goods | |
| 996532 | Space transport services of freight | |
| Heading No. 9966 | Rental services of transport vehicles with or without operators | |
| Group 99660 | Rental services of transport vehicles with or without operators | |
| 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator | |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels etc. with or without operator | |
| 996603 | Rental services of aircraft including passenger aircraft, freight aircraft etc. with or without operator | |
| 996609 | Rental services for other transport vehicles n.e.c. with or without operator | |
| Heading No.9967 | Supporting services in transport | |
| Group 99671 | Cargo handling services | |
| 996711 | Container handling services | |
| 996712 | Customs House Agent services | |
| 996713 | Clearing and forwarding services | |
| 996719 | Other cargo and baggage handling services | |
| Group 99672 | Storage and warehousing services | |
| 996721 | Refrigerated storage services | |
| 996722 | Bulk liquid or gas storage services | |
| 996729 | Other storage and warehousing services | |
| Group 99673 | Supporting services for railway transport | |
| 996731 | Railway pushing or towing services | |
| 996739 | Other supporting services for railway transport n.e.c. | |
| Group 99674 | Supporting services for road transport | |
| 996741 | Bus station services | |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | |
| 996743 | Parking lot services | |
| 996744 | Towing services for commercial and private vehicles | |
| 996749 | Other supporting services for road transport n.e.c. | |
| Group 99675 | Supporting services for water transport (coastal, transoceanic and inland waterways) | |
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, lightships etc | |
| 996752 | Pilotage and berthing services | |
| 996753 | Vessel salvage and refloating services | |
| 996759 | Other supporting services for water transport n.e.c. | |
| Group 99676 | Supporting services for air or space transport | |
| 996761 | Airport operation services (excl. cargo handling) | |
| 996762 | Air traffic control services | |
| 996763 | Other supporting services for air transport | |
| 996764 | Supporting services for space transport | |
| Group 99679 | Other supporting transport services | |
| 996791 | Goods transport agency services for road transport | |
| 996792 | Goods transport agency services for other modes of transport | |
| 996793 | Other goods transport services | |
| 996799 | Other supporting transport services n.e.c | |
| Heading No. 9968 | Postal and courier services | |
| Group 99681 | Postal and courier services | |
| 996811 | Postal services, including post office counter services, mailbox rental services. | |
| 996812 | Courier services | |
| 996813 | Local delivery services | |
| 996819 | Other Delivery Services n.e.c | |
| Heading No. 9969 | Electricity, gas, water and other distribution services | |
| Group 99691 | Electricity and gas distribution services | |
| 996911 | Electricity transmission services | |
| 996912 | Electricity distribution services | |
| 996913 | Gas distribution services | |
| Group 99692 | Water distribution and other services | |
| 996921 | Water distribution services | |
| 996922 | Services involving the distribution of steam, hot water and air conditioning supply etc. | |
| 996929 | Other similar services. | |
| Section 7: Financial and related services; real estate services; and rental and leasing services | ||
| Heading No. 9971 | Financial and related services | |
| Group 99711 | Financial services (except investment banking, insurance services and pension services) | |
| 997111 | Central banking services | |
| 997112 | Deposit services | |
| 997113 | Credit-granting services including stand-by commitment, guarantees & securities | |
| 997114 | Financial leasing services | |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | |
| Group 99712 | Investment banking services | |
| 997120 | Investment banking services | |
| Group 99713 | Insurance and pension services (excluding reinsurance services) | |
| 997131 | pension services | |
| 997132 | Life insurance services (excluding reinsurance services) | |
| 997133 | Accident and health insurance services | |
| 997134 | Motor vehicle insurance services | |
| 997135 | Marine, aviation, and other transport insurance services | |
| 997136 | Freight insurance services & Travel insurance services | |
| 997137 | Other property insurance services | |
| 997139 | Other non-life insurance services (excluding reinsurance services) | |
| Group 99714 | Reinsurance services | |
| 997141 | ||
