What services fall under SAC group 9961 (Services in wholesale trade)?

SAC group 9961 covers services in wholesale trade under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9961".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9961

SAC Group 9961: Services in wholesale trade

2 service codes fall under SAC group 9961, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 2 of 2 codes

SAC codes under group 9961 — Services in wholesale trade
SAC Code	Description	Action
9961	Services in wholesale trade
996111	Services provided for a fee or commission or on contract basis on wholesale trade

About SAC Group 9961 (Services in wholesale trade)

SAC (Service Accounting Code) group 9961 covers services in wholesale trade. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9961) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.