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HSN › SAC code list
SAC code list: service headings
Every service under GST has a SAC code starting with 99. The first four digits are the heading; the full code has six digits. Here are all the headings.
The headings
| SAC | Services |
|---|---|
| 9954 | Construction services |
| 9961 | Services in wholesale trade |
| 9962 | Services in retail trade |
| 9963 | Accommodation, food and beverage services (hotels, restaurants, catering) |
| 9964 | Passenger transport services |
| 9965 | Goods transport services (including goods transport agencies) |
| 9966 | Rental of transport vehicles with operators |
| 9967 | Supporting services in transport (loading, warehousing) |
| 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 (IT, consulting, architecture) |
| 9984 | Telecommunications, broadcasting and information supply services |
| 9985 | Support services (manpower supply, security, cleaning of buildings) |
| 9986 | Support services to agriculture, forestry, fishing, mining and utilities |
| 9987 | Maintenance, repair and installation (except construction) |
| 9988 | Manufacturing services on goods owned by others (job work) |
| 9989 | Other manufacturing services; publishing, printing and reproduction |
| 9991 | Public administration and services to the community |
| 9992 | Education services |
| 9993 | Human health and social care services |
| 9994 | Sewage and waste collection, treatment and disposal |
| 9995 | Services of membership organisations |
| 9996 | Recreational, cultural and sporting services |
| 9997 | Other services (washing, dry cleaning, beauty and personal care) |
| 9998 | Domestic services |
| 9999 | Services by extraterritorial organisations and bodies |
From heading to full code
Type the heading in our checker, then press "Copy code and open GST portal HSN search". The portal lists the 6-digit codes under that heading; pick the one that describes your service. Example: an accountant uses heading 9982 and a 6-digit code under it for accounting and bookkeeping.
The SAC code and the rate notification together decide the GST rate. Many services are at 18%, but some are at 5% with conditions. Check the exact entry, and ask your accountant when unsure.
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