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SAC codes for services (chapter 99)

Services under GST use SAC codes that start with 99. The four-digit heading names the service group, and the six-digit code names the exact service.

Chapter
99
Covers
Services (SAC codes)
Section
Services Accounting Codes
Code format
99xx (heading) · 99xxxx (SAC)
Check the current GST rate on CBIC
SACService group
9954Construction services
9961Wholesale trade services
9962Retail trade services
9963Accommodation, food and beverage services
9964Passenger transport services
9965Goods transport services
9966Rental of transport vehicles with operators
9967Supporting services in transport
9968Postal and courier services
9969Electricity, gas, water and other distribution services
9971Financial and related services
9972Real estate services
9973Leasing or rental services without operator
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, forestry, fishing, and mining
9987Maintenance, repair and installation (except construction) services
9988Manufacturing services on physical inputs owned by others (job work)
9989Other manufacturing services; publishing, printing and reproduction
9991Public administration and other services to the community
9992Education services
9993Human health and social care services
9994Sewage and waste collection, treatment and disposal
9995Services of membership organisations
9996Recreational, cultural and sporting services
9997Other services (laundry, beauty, and similar)
9998Domestic services
9999Services by extraterritorial organisations and bodies

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In HisaabKro the HSN code and GST rate live on the item master, so they print on every invoice and roll up into the HSN summary for GSTR-1 automatically.

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How HSN codes are built

HSN (Harmonized System of Nomenclature) codes classify goods. The first two digits are the chapter, four digits the heading, six digits the sub-heading, and India uses eight digits for the full tariff item. For example, chapter 85 is electrical machinery, heading 8517 covers telephone sets including mobile phones.

Services use SAC (Services Accounting Codes), which all start with 99. Heading 9963 covers accommodation and food services, 9983 other professional services, and so on.

How many HSN digits your invoice needs

If your aggregate annual turnover in the previous year was above ₹5 crore, show six-digit HSN on every tax invoice. Up to ₹5 crore, show four digits on B2B invoices; on B2C invoices it is optional. (Notification 78/2020 – Central Tax.)

Why rates are not shown here

GST rates are set per tariff item by notification and change from time to time, most recently in September 2025. A chapter can contain items at several rates. Confirm the current rate for your exact code on the CBIC GST rate finder before billing.

HSN & SAC code finder: common questions

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