SAC & HSN Code Directory
India's GST classification uses SAC codes for services (all starting with 99) and HSN codes for goods. Search across all 22,609 codes, or drill into a section to find the right classification for your service invoice.
Browse SAC by section
SAC groups services into 31 4-digit sections. Pick a section to see all sub-codes — or switch to the HSN tab above for goods.
9954
Construction services
9961
Services in wholesale trade
9962
Services in retail trade
9963
Accommodation, food and beverage services
9964
Passenger transport services
9965
Goods Transport Services
9966
Rental services of transport vehicles with operators
9967
Supporting services in transport
9968
Postal and courier services
9969
Electricity, gas, water and other distribution services
9971
Financial and related services
9972
Real estate services
9973
Leasing or rental services without operator
9981
Research and development services
9982
Legal and accounting services
9983
Other professional, technical and business services
9984
Telecommunications, broadcasting and information supply services
9985
Support services
9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities
9987
Maintenance, repair and installation (except construction) services
9988
Manufacturing services on physical inputs (goods) owned by others
9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
9991
Public administration and other services provided to the community as a whole; compulsory social security services
9992
Education services
9993
Human health and social care services
9994
Sewage and waste collection, treatment and disposal and other environmental protection services
9995
Services of membership organisations
9996
Recreational, cultural and sporting services
9997
Other services
9998
Domestic services
9999
Services provided by extraterritorial organisations and bodies
What is a SAC code?
The Service Accounting Code (SAC) is India's GST classification system for services. Every taxable service gets a 6-digit code beginning with 99 (the "service" chapter). The first 4 digits identify the section (e.g. 9954 for construction services), and the final 2 digits the specific service.
SAC codes must appear on B2B GST invoices, on the GSTR-1 services HSN summary, and in the e-invoice payload. The code determines the applicable GST rate — though many services have multiple rates depending on input-tax-credit choice and supply conditions, so always verify with the CBIC notification.
Looking for a goods code?
HSN codes classify goods under GST — 21,928 codes across 98 chapters, ranging from 2 to 8 digits.