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 9986

SAC Group 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities

14 service codes fall under SAC group 9986, 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 14 of 14 codes

SAC codes under group 9986 — Support services to agriculture, hunting, forestry, fishing, mining and utilities
SAC Code	Description	Action
9986	Support services to agriculture, hunting, forestry, fishing, mining and utilities
998611	Support services to crop production
998612	Animal husbandry services
998613	Support services to hunting
998614	Support services to forestry and logging
998615	Support services to fishing
998619	Other support services to agriculture, hunting, forestry and fishing
998621	Support services to oil and gas extraction
998622	Support services to other mining nowhere else classified
998631	Support services to electricity transmission and distribution
998632	Support services to gas distribution
998633	Support services to water distribution
998634	Support services to Distribution services of steam, hot water and air-conditioning supply
998635	Other support services to electricity , gas and water distribution

About SAC Group 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)

SAC (Service Accounting Code) group 9986 covers support services to agriculture, hunting, forestry, fishing, mining and utilities. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9986) 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.