SAC

SAC (Service Accounting Codes) Code With GST Rates

SAC codes mean?

  • SAC codes mean Service accounting code are codes issued by CBEC to uniformly classify each service under GST. Each service has a unique Service Accounting code and these codes can be used in invoices created by you for the services you delivered. GST for service is collected in 5 slabs i.e. 0%, 5%, 12%, 18% and 28%. The SAC code list and GST on services have been updated on 11th November 2017 after 23rd GST Council meeting.

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SAC Code Description of Services Rate (%)
99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil
99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil
99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil
99 Services by Central Government, State Government, Union territory, local authority or the governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil
99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution. Nil
99 Services by the Central Government, State Government, Union territory or local authority excluding the following services

(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory

(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport

(c) transport of goods or passengers; o

(d) any service, other than services covered under entrie

(a) t

(c) above, provided to business entities.

Nil
99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year.

Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

(a) services-

(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers; and

(b) services by way of renting of immovable property.

Nil
99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers.

Nil
99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.

Provided that nothing contained in this entry shall apply to –

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year.

Nil
99 Services received by the Reserve Bank of India, from outside India in relation to the management of foreign exchange reserves. Nil
99 Services provided to the United Nations or a specified international organization is exempt by way of refund. Nil
99 Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund. Nil
99 Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under Article 243G of the Constitution is neither a supply of goods nor a supply of service Nil
99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil
9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil
9954 Services by way of pure labor contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil
9954 Other construction services 18
9954 Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (the value of land is deemed to be one-third of the total amount charged for such supplies) 18
9954 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017 18
9954 Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use a

(i) an educational

(ii) a clinical, or(iii) an art or cultural establishment; or

(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.

12
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 5
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate baseline. 12
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –

(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(b) canal, dam or other irrigation works;

(c) pipeline, conduit or plant fo

(i) water supply

(ii) water treatment, o

(iii) sewerage treatment or disposal.

12
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;

(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

(e) a pollution control or effluent treatment plant, except located as a part of a factory; or

(f) a structure meant for funeral, burial or cremation of deceased.

12
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-

(a) railways, excluding monorail and metro;

(b) a single residential unit otherwise than as a part of a residential complex;

(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India

(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-

(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

(2) any housing scheme of a State Government;

(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or

(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

12
995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18
995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18
995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 18
995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. 18
995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings 18
995416 Construction Services of other buildings n.e.c 18
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. 18
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18
995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. 18
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18
995425 General construction services of mines and industrial plants 18
995426 General Construction services of Power Plants and its related infrastructure 18
995427 General construction services of outdoor sport and recreation facilities 18
995428 General construction services of other civil engineering works n.e.c. 18
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. 18
995431 Demolition services 18
995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. 18
995433 Excavating and earthmoving services 18
995434 Water well drilling services and septic system installation services 18
995435 Other site preparation services n.e.c 18
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
995441 Installation, assembly and erection services of prefabricated buildings 18
995442 Installation, assembly and erection services of other prefabricated structures and constructions 18
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) 18
995444 Other assembly and erection services n.e.c. 18
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
995451 Pile driving and foundation services 18
995452 Building framing & Roof Framing services 18
995453 Roofing and waterproofing services 18
995454 Concrete services 18
995455 Structural steel erection services 18
995456 Masonry services 18
995457 Scaffolding services 18
995458 Other special trade construction services n.e.c. 18
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18
995462 Water plumbing and drain laying services 18
995463 Heating, ventilation and air conditioning equipment installation services 18
995464 Gas fitting installation services 18
995465 Insulation services 18
995466 Lift and escalator installation services 18
995468 Other installation services n.e.c. 18
955469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 18
995471 Glazing services 18
995472 Plastering services 18
995473 Painting services 18
995474 Floor and wall tiling services 18
995475 Other floor laying, wall covering and wall papering services 18
995476 Joinery and carpentry services 18
995477 Fencing and railing services 18
995478 Other building completion and finishing services n.e.c. 18
995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. 18
996111 Services provided for a fee/commission or contract basis on wholesale trade 18
9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes:

– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’

– Services of electronic whole sale agents and brokers,

– Services of whole sale auctioning houses.

18
9962 Services in retail trade.

Explanation

– This service does not include

sale or purchase of goods

18
996211 Services provided for a fee/commission or contract basis on retail trade 18
9963 Services by way of renting of residential dwelling for use as residence. Nil
9963 Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:

Provided that nothing contained in entr

(b) of this exemption shall apply to,-

(i) renting of rooms where charges are 10,000 rupees or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.

Nil
9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 12
9963 Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 18
9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

Nil
9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

12
9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit

18

 

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