SAC Codes for various Services & its Rates | Indiafilings 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

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