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GST · Glossary

SAC (Services Accounting Code)

6-digit code that classifies services for GST reporting (the services equivalent of HSN).

Updated 2026-10-08Source: Income-tax Act · CGST Act · CBDT/CBIC

What it means

SAC is a 6-digit standardised code used to classify services for GST, prescribed by Notification 11/2017-CT(R) dated 28 June 2017 (services rate schedule). Every service provided by a freelancer or business has a corresponding SAC under the GSTN taxonomy. Examples for freelancers:

- 998313: IT consulting and support
- 998314: Software development and design
- 998361: Advertising services
- 998391: Specialty design services
- 998212: Legal advisory and representation (other than criminal law)
- 998214: Legal documentation and certification (other documents)

How many digits you must show depends on last year's aggregate turnover. Up to Rs. 5 crore, at least the 4-digit SAC is required on B2B tax invoices (optional on B2C). Above Rs. 5 crore, 6 digits are required on every invoice. GSTR-1 Table 12 follows the same split. Printing the full 6-digit code is never wrong.

A worked example

For a UI/UX design engagement, the right SAC is 998314 (IT Design & Development), not 998391 (Specialty Design) — the latter is for non-screen design like packaging or industrial. Picking the wrong one doesn’t change the 18% rate but creates ITC-audit friction for the client.

Map your top 3 service lines to one SAC each and lock them in your invoicing template. Switching SAC per invoice is the #1 source of GSTR-1 Table 12 inconsistencies.

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Look up the details

Income-tax entries cite the Income-tax Act 1961, which governs FY 2025–26 (the return filed in 2026); from tax year 2026–27 the Income-tax Act 2025 applies, with new section numbers shown where we give them. GST law is unchanged. General information, not tax advice; verify with your CA before you file.

Related terms

GST

HSN (Harmonized System of Nomenclature)

6-8 digit code that classifies goods for GST reporting (the goods equivalent of SAC).GST

GSTR-1

Monthly or quarterly return of outward supplies (sales) filed by every registered taxpayer.Identifiers

GSTIN

15-character alphanumeric GST registration number assigned to every GST-registered taxpayer.

Compliance without the vocabulary

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