To find the Service Accounting Code (SAC) for GST, use the official GST Portal by navigating to "Services" > "User Services" > "Search HSN/SAC Code". You can search by entering keywords describing your service (e.g., "consulting") or by browsing the CBIC SAC code list.
GST Portal – Steps to Search HSN/SAC Tax Rates
To find the exact SAC Code for your services, you can use the SAC Code lookup tool on the official GST portal or refer to the SAC Code list issued by The Central Board of Indirect Taxes and Customs (CBIC). A tax professional can be consulted to ensure proper SAC Code classification.
Under GST, the SAC code is a six-digit number. Since services are classified under Chapter 99, all SAC codes begin with 99. The remaining four digits describe the specific nature of the service.
HSN Code 997313: Leasing or rental services concerning construction machinery and equipment with or without operator.
SAC (Service Accounting Code) is a six-digit identifier used to classify services under GST in India. The system is based on the United Nations Central Product Classification (UNCPC) but has been adapted by the Central Board of Indirect Taxes and Customs (CBIC) to suit Indian tax requirements.
Under SAC code 9971, financial services such as account management, loan processing, investment advisory, insurance coverage, and various other financial transactions and services fall within its purview.
To create a HSN or SAC code:
SAC Code 995419 - Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. GST rate of 18% is applicable for construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly.
Travel agents and tour operators design itineraries, bundle transport and stay options and charge a service margin on the total package value. Under GST, these activities are generally classified under SAC 998552 and the GST rate under this code directly affects the final price of the tour for the customer.
Painting Services GST Rate for SAC Code 995473
After the September 2025 rationalisation, most painting services under SAC 995473 generally fall in the 18% slab with input tax credit .
Scope of SAC Code 9967
These services play a vital role in ensuring the efficient movement of goods and passengers within the transportation industry. Additionally, specific SAC codes exist for transportation of goods by road (9965), air/rail/vessel (9963/9964), and other supporting services (9967).
9988. Other Manufacturing services on physical inputs (goods) owned by others, 18% with ITC. 18% with ITC. Generic manufacturing or processing services on goods owned by others that are not covered by any concessional job work entry continue to be taxed at the standard service rate.
Services are classified as per the Services Accounting Code (SAC). The SAC is strictly numeric and is 6 digits. The first two digits are same for all services i.e. 99, the next two digits represent the major nature of service and the last two digit represent detailed nature of service.
Get your access code in your CRA account
As of October 20, 2025, business owners can view their GST/HST access code through their secure CRA account (My Business Account only).
HSN Code 55109090: Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale - other yarn : other.
Hvac Installation Services Under SAC Code 995463. HVAC and refrigeration installation services cover fitting heating, ventilation, air conditioning and refrigeration systems in buildings, factories, malls and cold rooms.
Login to the GST Portal with valid credentials. Click the Services > User Services > Search HSN Code option. Note: You can search for a particular HSN Code of specific goods or services, in pre-login mode on the GST Portal, by Navigating to Services > User Services > Search HSN Code option.
For businesses involved in software development, the SAC code 998314 applies. This includes creating custom software solutions, upgrading existing software, and providing software-related services.
Marine Reinsurance Services Under SAC Code 997144. Marine reinsurance services cover shipping, cargo and related transport risks which are first insured by marine insurers and then partly reinsured with specialist reinsurers.
SAC 997319 is a residual code covering rental or leasing of industrial machinery and equipment not covered under more specific rental SAC codes.
HSN code for Repair and maintenance services is 9987 and GST rate for these services is 18%.
It Infrastructure Management Services GST Rate for SAC Code 998316. Management consulting, business consulting, IT consulting, web hosting and software related services under these SAC codes are treated as professional and technical services under GST.
The primary purpose of SAC code 9982 is to facilitate the systematic classification and identification of these specific services within the legal and accounting domain. By utilizing this code, it becomes easier to categorize and distinguish the various services provided by legal and accounting professionals.