What services fall under SAC group 9997 (Other services)?

SAC group 9997 covers other services 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 "9997".

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 9997

SAC Group 9997: Other services

19 service codes fall under SAC group 9997, 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 19 of 19 codes

SAC codes under group 9997 — Other services
SAC Code	Description	Action
9997	Other services
999711	Coin-operated laundry services
999712	Dry-cleaning services (including fur product cleaning services)
999713	Other textile cleaning services
999714	Pressing services
999715	Dyeing and colouring services
999719	Other washing, cleaning and dyeing services nowhere else classified
999721	Hairdressing and barbers services
999722	Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
999723	Physical well-being services including health club and fitness centre
999729	Other beauty treatment services nowhere else classified
999731	Cemeteries and cremation services
999732	Undertaking services
999791	Services involving commercial use or exploitation of any event
999792	Agreeing to do an act
999793	Agreeing to refrain from doing an act
999794	Agreeing to tolerate an act
999795	Conduct of religious ceremonies or rituals by persons
999799	Other services nowhere else classified

About SAC Group 9997 (Other services)

SAC (Service Accounting Code) group 9997 covers other services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9997) 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.