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Services Accounting Code (SAC codes) are codes issued by CBEC to uniformly classify all services under GST. Every service has a unique SAC Code which can be used in invoices for the services delivered.

Section 05 - Construction Services

Heading Description
9954Construction services

Section 06 - Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services

Heading Description
9961Services in wholesale trade
9962Services in retail trade
9963Accommodation, Food and beverage services
9964Passenger transport services
9965Goods Transport Services
9966Rental services of transport vehicles with or without operators
9967Supporting services in transport
9968Postal and courier services
9969Electricity, gas, water and other distribution services

Section 07 - Financial and related services; real estate services; and rental and leasing services

Heading Description
9971Financial and related services
9972Real estate services
9973Leasing or rental services with or without operator

Section 08 - Business and Production Services

Heading Description
9981Research and development services
9982Legal and accounting services
9983Other professional, technical and business services
9984Telecommunications, broadcasting and information supply services
9985Support services
9986Support services to agriculture, hunting, forestry, fishing, mining and utilities.
9987Maintenance, repair and installation (except construction) services
9988Manufacturing services on physical inputs (goods) owned by others
9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services

Section 09 - Community, Social & Personal Services and other miscellaneous services

Heading Description
9991Public administration and other services provided to the community as a whole; compulsory social security services
9992Education services
9993Human health and social care services
9994Sewage and waste collection, treatment and disposal and other environmental protection services
9995Services of membership organizations
9996Recreational, cultural and sporting services
9997Other services
9998Domestic services
9999Services provided by extraterritorial organizations and bodies.