While physical merchandise uses HSN codes, all intangible services under the Indian GST system are classified using SAC (Services Accounting Code).

SAC codes are 6-digit codes administered by the Central Board of Indirect Taxes and Customs (CBIC). Every service code starts with the digits 99.

Structure of an SAC Code

Every SAC begins with 99, followed by a 2-digit major service heading, and a 2-digit detailed service classification:
  • Digits 1 & 2: Always 99 (designates Services).
    • Digits 3 & 4: Nature of service (e.g., 83 for Information Technology & Professional Services).
      • Digits 5 & 6: Specific sub-category of service.

        Common SAC Codes for Indian Freelancers and Agencies

        • 998313: Information technology (IT) consulting and support services.
          • 998314: IT design and development services (custom web & app software).
            • 998311: Management consulting services.
              • 998361: Advertising and digital marketing services.
                • 998371: Market research and public opinion polling services.
                  • 998222: Accounting, auditing, and bookkeeping services.
                    • 998711: Maintenance and repair services of commercial machinery.

                      When creating service invoices with our Free Invoice Generator, simply input your relevant 6-digit SAC code in the HSN/SAC column.