SAC Code List

SAC Code or Services Accounting Code is a classification system for services developed by the Service Tax Department of India. Using SAC code, the GST rates for services are fixed in five slabs namely 0%, 5%, 12%, 18% and 28%. If a service is not exempted from GST or if the GST rates are not provided, then the default GST rate for services of 18% would be applicable.

Construction Services
Services in wholesale trade
Services in retail trade
Accommodation, Food and beverage services
Passenger transport services
Goods Transport Services
Rental services of transport vehicles with or without operators
Supporting services in transport
Postal and courier services
Electricity, gas, water and other distribution services
Financial and related services
Real estate services
Leasing or rental services with or without operator
Research and development services
Legal and accounting services
Other professional, technical and business services
Telecommunications, broadcasting and information supply services
Support services
Support services to agriculture, hunting, forestry, fishing, mining and utilities
Maintenance, repair and installation (except construction) services
Manufacturing services on physical inputs (goods) owned by others
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Public administration and other services provided to the community as a whole; compulsory social security services
Education services
Human health and social care services
Sewage and waste collection, treatment and disposal and other environmental protection services
Services of membership organizations
Recreational, cultural and sporting services
Other services
Domestic services
Services provided by extraterritorial organizations and bodies
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