Chapter 99: Services Accounting Codes (SAC)

Chapter 99 of the Indian Goods and Services Tax (GST) classification covers all services. It comprises 31 four-digit service groups containing 649 individual six-digit Services Accounting Codes (SAC).

Select a service group below to explore all 6-digit Services Accounting Codes within that group.

How Services Accounting Codes (SAC) Work Under Indian GST

Under Indian Goods and Services Tax, physical goods are classified into HSN Chapters 01 through 98, while all services are categorized under Chapter 99. Each SAC code uses a 6-digit structure:

• First 2 digits (99): Identifies the entry as a service under Chapter 99.
• Middle 2 digits: Identifies the service group (one of the 31 groups listed above).
• Last 2 digits: Specifies the detailed tariff item describing the specific service.