GST Rate Lookup · 48 SAC codes
GST Rates and SAC Codes for Indian Freelancers
Browse 48 commonly-used SAC codes with current GST rates, CGST / SGST / IGST splits, and example services — plus zero-rated rates for exports of service (0% under LUT for foreign clients). All rates are current as of FY 2026-27.
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Rates sourced from CBIC notifications current as of FY 2026-27. SAC classification and RCM applicability may vary by engagement type. Verify with your CA before filing.
IT & Software
- SAC 99831318% GST
IT Consulting and Support Services
IT advisory, architecture review and ongoing technical support.
- SAC 99831418% GST
Information Technology Design and Development Services
Custom software development and design — the most common freelance dev SAC.
- SAC 99831518% GST
Hosting and IT Infrastructure Provisioning
Server hosting, cloud infrastructure and managed-service provisioning.
- SAC 99831618% GST
IT Infrastructure and Network Management
Network design, monitoring, on-call infrastructure operations.
- SAC 99831718% GST
Data Processing and Hosting Services
Data processing, ETL, hosted data services.
- SAC 99831818% GST
Other IT and Computer Services
IT services not classified elsewhere.
- SAC 99831918% GST
Online Content and Database Access Services
Hosted content, database access and SaaS-style content delivery.
- SAC 99859318% GST
Quality Assurance and Certification Services
QA testing, certification and quality consulting.
Design & Creative
- SAC 99839118% GST
Specialty Design Services
Industrial, fashion, graphic and other specialty design.
- SAC 99839218% GST
Photography Services
Commercial, editorial and event photography.
- SAC 99839318% GST
Translation and Interpretation Services
Translation, interpretation and localisation services.
- SAC 99839518% GST
Original Creative Works
Author, composer and original-work royalty income.
- SAC 99933318% GST
Performing Arts Services
Live performance, music, dance and theatre services.
- SAC 99961118% GST
Sound Recording and Music Production
Music recording, mixing, mastering and production services.
- SAC 99961218% GST
Live Performance Services
On-stage performance, music and live entertainment.
- SAC 99836518% GST
Web Page Design Services
Website design and development services.
- SAC 99839818% GST
Electronic Delivery of Creative Works
Drawings, photographs and creative works delivered electronically.
Consulting
Marketing & Media
- SAC 99836118% GST
Advertising Services
Ad creation, campaign design and media placement.
- SAC 99836218% GST
Marketing Research and Opinion Polling
Market research, opinion polling and consumer surveys.
- SAC 99836318% GST
Public Relations Services
PR strategy, media relations and reputation management.
- SAC 99859618% GST
Trade Promotion Services
Trade fair organisation, exhibition and promotion services.
- SAC 99859718% GST
Event Management Services
Event planning, coordination and execution.
Legal & Accounting
- SAC 99821218% GST
Legal Documentation and Certification
Legal drafting, documentation, certification and notarisation.
- SAC 99821318% GST
Other Legal Services
Legal advisory and representation services.
- SAC 99822118% GST
Financial Auditing Services
Statutory audit, internal audit and assurance services.
- SAC 99822218% GST
Accounting and Bookkeeping Services
Bookkeeping, accounting and financial statement preparation.
- SAC 99822318% GST
Tax Consultancy and Preparation Services
Tax advisory, return preparation, GST/TDS compliance.
Engineering & Architecture
- SAC 99832118% GST
Architectural Advisory Services
Pre-design architectural advisory and feasibility consulting.
- SAC 99832218% GST
Architectural Services for Residential Building Projects
Architectural design for residential buildings.
- SAC 99832318% GST
Architectural Services for Non-Residential Building Projects
Architectural design for commercial and institutional buildings.
- SAC 99833118% GST
Engineering Advisory Services
General engineering consulting and advisory work.
- SAC 99833218% GST
Engineering Services for Civil Engineering Projects
Civil engineering design, structural and infrastructure work.
- SAC 99833318% GST
Engineering Services for Industrial and Manufacturing Processes
Process engineering for industrial and manufacturing facilities.
- SAC 99833518% GST
Engineering Services for Electrical and Telecommunications
Electrical and telecommunications engineering services.
- SAC 99834118% GST
Geological and Geophysical Consulting
Geological survey, exploration and earth sciences consulting.
- SAC 99834618% GST
Scientific and Other Technical Consulting
Scientific research and specialised technical consulting.
Education & Training
Other Professional
- SAC 99839918% GST
Other Professional, Technical and Business Services
Professional services not classified elsewhere.
- SAC 99851118% GST
Executive Search Services
Senior-leadership recruitment and executive search.
- SAC 99851218% GST
Permanent Placement Services (other than executive)
Mid-level and entry-level permanent placement recruiting.
- SAC 99851318% GST
Contract Staffing Services
Temporary and contract staffing supply.
- SAC 99871118% GST
Information Services
Information delivery, research and database services.
- SAC 99721218% GST
Rental of Own Commercial Property
Rental income from owned commercial real estate.
- SAC 99931218% GST
Medical and Dental Practice Consulting
Healthcare practice management and medical consulting (non-clinical).
- SAC 99839618% GST
Licensing of Intellectual Property
Trademark, patent, copyright and franchise licensing.
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