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 9994

SAC Group 9994: Sewage and waste collection, treatment and disposal and other environmental protection services

23 service codes fall under SAC group 9994, 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 23 of 23 codes

SAC codes under group 9994 — Sewage and waste collection, treatment and disposal and other environmental protection services
SAC Code	Description	Action
9994	Sewage and waste collection, treatment and disposal and other environmental protection services
999411	Sewerage and sewage treatment services
999412	Septic tank emptying and cleaning services
999413	Septic tank emptying and cleaning services
999419	Other sewerage, sewage treatment and septic tank cleaning services
999421	Collection services of hazardous waste
999422	Collection services of non-hazardous recyclable materials
999423	General waste collection services, residential
999424	General waste collection services, other nowhere else classified
999429	Other sewage and waste collection services
999431	Waste preparation, consolidation and storage services
999432	Hazardous waste treatment and disposal services
999433	Non-hazardous waste treatment and disposal services
999439	Other waste treatment and disposal services
999441	Site remediation and clean-up services
999442	Containment, control and monitoring services and other site remediation services
999443	Building remediation services
999449	Other remediation services nowhere else classified
999451	Sweeping and snow removal services
999459	Other sanitation services nowhere else classified
999490	Other environmental protection services nowhere else classified
999491	Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment.
999499	Other environmental protection services nowhere else classified

About SAC Group 9994 (Sewage and waste collection, treatment and disposal and other environmental protection services)

SAC (Service Accounting Code) group 9994 covers sewage and waste collection, treatment and disposal and other environmental protection services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9994) 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.