Glossary · GST & Indirect Tax
SAC Code
Services Accounting Code — a 6-digit code used to classify services for GST purposes.
SAC codes are maintained by the CBIC and mirror HSN for services. Taxpayers must quote the relevant SAC on every service invoice. Examples include 995431 (IT consulting), 997331 (real-estate brokerage), 999712 (healthcare), and 998361 (software development). Mandatory quoting thresholds mirror those for HSN.
Examples
A software company raising an invoice for IT consulting uses SAC 995431 and charges 18% IGST.