# GST SAC Code List for Manufacturers in India

> Source: https://netray.co/tools/gst-sac-code-reference-for-manufacturers-india
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

A searchable list of common Services Accounting Codes (SAC) for services that Indian factories buy and sell, including job work, repair, freight and rent.

## Category

regional

## Region

India

## Audience

- GST accountant
- Finance controller
- Purchase manager

## Tool

**Kind:** worksheet

**Mode:** reference

**Columns:**

#### SAC

**Key:** sac

**Type:** text

#### Service group

**Key:** service

**Type:** text

#### Where a factory meets it

**Key:** factory

**Type:** text

**Rows:**

**Sac:** 9954

**Service:** Construction services

**Factory:** Plant building, civil works, shed erection

**Sac:** 9961

**Service:** Services in wholesale trade

**Factory:** Trading margin services

**Sac:** 9965

**Service:** Goods transport services

**Factory:** Road, rail, air and water freight; GTA services

**Sac:** 9967

**Service:** Supporting services in transport

**Factory:** Cargo handling, warehousing, storage, packing for transport

**Sac:** 9968

**Service:** Postal and courier services

**Factory:** Courier of samples and documents

**Sac:** 9969

**Service:** Electricity, gas and water distribution

**Factory:** Power wheeling and distribution services

**Sac:** 9971

**Service:** Financial and related services

**Factory:** Bank charges, guarantees, forex services

**Sac:** 9972

**Service:** Real estate services

**Factory:** Industrial land and building rent, leasing of property

**Sac:** 9973

**Service:** Leasing or rental services without operator

**Factory:** Rental of machinery, vehicles, equipment

**Sac:** 9981

**Service:** Research and development services

**Factory:** Contract R and D, prototyping studies

**Sac:** 9982

**Service:** Legal and accounting services

**Factory:** Audit, tax and legal fees

**Sac:** 9983

**Service:** Other professional, technical and business services

**Factory:** Engineering consulting, testing and analysis, design, IT consulting

**Sac:** 9984

**Service:** Telecommunications, broadcasting and information services

**Factory:** Telecom, internet, data hosting

**Sac:** 9985

**Service:** Support services

**Factory:** Manpower supply, security, housekeeping, travel agency

**Sac:** 9986

**Service:** Support services to agriculture, hunting, forestry, fishing, mining and utilities

**Factory:** Support services for mining and utilities

**Sac:** 9987

**Service:** Maintenance, repair and installation services (except construction)

**Factory:** Machine repair, AMC, installation and commissioning

**Sac:** 9988

**Service:** Manufacturing services on physical inputs owned by others

**Factory:** Job work: machining, plating, heat treatment, assembly for another party

**Sac:** 9989

**Service:** Other manufacturing services; publishing, printing and reproduction

**Factory:** Printing of labels and manuals

**Sac:** 9991

**Service:** Public administration services

**Factory:** Licences, fees and levies paid to authorities

**Sac:** 9992

**Service:** Education services

**Factory:** Employee training programmes

**Sac:** 9993

**Service:** Human health and social care services

**Factory:** Occupational health services

**Sac:** 9994

**Service:** Sewage and waste collection, treatment and disposal

**Factory:** Effluent treatment, scrap and waste handling

**Sac:** 9995

**Service:** Services of membership organisations

**Factory:** Industry association membership

**Sac:** 9996

**Service:** Recreational, cultural and sporting services

**Factory:** Events, sponsorship

**Sac:** 9997

**Service:** Other services

**Factory:** Services not classified elsewhere

**Notes:** General guidance at the four-digit group level. Invoices often need six digits, so confirm the exact code and the GST rate notification before use. Not tax advice.

## Content

**Intro:** SAC stands for Services Accounting Code. It plays the same role for services that HSN plays for goods. This list gives the four-digit groups a factory sees most often, from job work under 9988 to freight under 9965.

**Sections:**

#### How to use the list

**Body:** Search by the service you buy or sell, such as repair, rent or freight, and read the matching SAC group. Copy the code onto the vendor master, the service purchase order or the sales invoice. Then confirm the six digit code against the GST service code list and the rate notification. Export the list to Excel if you want to attach it to a vendor setup checklist.

#### Job work is SAC 9988

**Body:** Many factories send material to a job worker for machining, plating or heat treatment. The job worker invoices for a service, and the service falls under manufacturing services on physical inputs owned by others, SAC 9988. The principal tracks the goods on a delivery challan and an ITC-04 return, while the job worker charges GST only on the job work charge unless the job worker also supplies material. Keep the two flows separate in your ERP.

**Bullets:**

- Material out on challan, no GST invoice for the principal's own goods
- Job work charge invoiced under SAC 9988
- ITC-04 filed by the principal for goods sent and received

#### Mistakes to avoid

**Body:** A common mistake is placing repair and installation under professional services. Machine repair and AMC fall under 9987. Another is using the construction SAC for a machine foundation that is part of a plant installation, which changes the input credit position. Freight bought from a goods transport agency is also an area where the reverse charge rules can apply, so the SAC alone does not tell you who pays the tax.

#### ERP notes

**Body:** In SAP the SAC is held as a service master or material master with a service type and the India tax code. In other ERPs it is typically a tax category on a service item. Make sure purchase service items carry the SAC so that your GSTR-2B reconciliation and your reverse charge register can group by it.

**Cta:** If you are cleaning up service items and vendor masters before an ERP change, we can help assess the data and automate the checks.

**Faq:**

#### How many digits does a SAC have?

**Answer:** SAC codes start with 99 and run to six digits. The four-digit group tells you the broad category, and the full six digit code tells you the exact service. Invoices must show the SAC at the digit level required by your turnover and the current notification.

#### Is job work always SAC 9988?

**Answer:** Job work on goods owned by someone else is generally 9988, although some job work has a special rate in the notification. The rate can differ for specific sectors, so check the current entry and do not assume it is the same as the goods rate.

#### Where is freight classified?

**Answer:** Transport of goods by road is under 9965, with 996511 for road transport. Supporting services such as loading and warehousing are 9967. The GTA rules and reverse charge can apply, so check who must pay the tax on the invoice you received.

#### Do I need a SAC for exempt services?

**Answer:** Yes, an exempt or nil rated service still carries its SAC on a tax invoice or bill of supply where reporting is required. The code identifies the service for the return tables and for audits, even when the tax rate is zero.

## Search terms

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