What is SAC Code?
Last updated: 27 June 2026
A SAC Code (Service Accounting Code) is a 6-digit number prescribed by the CBIC to classify every category of service under GST, determining the applicable tax rate and return-filing requirements.
While goods use HSN codes, services use SAC codes. Both serve the same purpose: attaching a unique identifier to what you sell so the GST rate is unambiguous. A freelancer, consultant, logistics company, or restaurant must quote the relevant SAC code on their invoices and in GSTR-1.
How SAC codes are structured
SAC codes follow the UN Central Product Classification (CPC) system adapted for India. The first two digits are always "99" (indicating services), the next two digits identify the broad service group, and the final two identify the specific service. For example:
| SAC | Service |
|---|---|
| 9983 | Other professional, technical, and business services |
| 998311 | Management consulting services |
| 9954 | Construction services |
| 9963 | Accommodation, food, and beverage services |
Digit requirements for SAC in returns
A full SAC is a 6-digit code, but the number of digits you are required to report in GSTR-1 Table 12 follows the same turnover-based rule used for HSN codes — you quote the leading digits of the SAC:
| Turnover | Digits required |
|---|---|
| Up to ₹5 crore | At least 4 digits (B2B mandatory) |
| Above ₹5 crore | Full 6 digits (all invoices) |
In practice, most service providers simply report the full 6-digit SAC, since that is the smallest complete code the CBIC publishes for a service.
Fact box. Most services are taxed at 18% GST, but the SAC code is what proves it. A wrong SAC — say, quoting a 5% code when 18% applies — creates a GST mismatch and potential interest liability.
Where to quote a SAC code
Quote the SAC on every B2B tax invoice. It also appears in Table 12 of GSTR-1 (the HSN/SAC summary). For e-invoices (if your turnover exceeds ₹5 crore), the SAC is a mandatory field in the JSON schema submitted to the Invoice Registration Portal (IRP).
Frequently asked questions
How is SAC different from HSN? HSN classifies goods; SAC classifies services. Both are required on invoices and in GSTR-1 summaries, but they come from different classification systems.
Where do I find the SAC code for my service? The full SAC list is available at cbic-gst.gov.in. Search by your service description or industry type to find the matching 6-digit code.
Sources: CBIC — cbic-gst.gov.in; GSTN portal
General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
Related: HSN Code · GSTR-1 · E-Invoice (IRN)