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. <

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SAC Codes under GST
SAC Group	SAC Code	SAC Service Description
Section 5: Construction Services
Heading No.9954 Construction services - GST Rate for Construction Services
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.

Section 6: Distributive Trade Services; Accommodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services

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