Sac Codes For Gst 6g2sk

SAC-Services ing Codes for GST in India

Page 1 of 10

(/)

The Service ing Codes (SAC) have not been declared in the

Model GST Law but they are going to be same which are being used in Service Tax

BELOW IS THE LIST OF EXISTING SERVICE ING CODES USED BY CENTRAL BOARD OF EXCISE AND CUSTOMS (CBEC) FOR SERVICE TAX PURPOSES-

Enter the description of service or the service ing code (SAC) then decide your SAC. S.No.

Also search by Quick SAC Finder (/sacfinder) and

Description of the Service(s)

ing Codes Tax collection

Other Receipts*

Deduct refunds**

Penalties

1.

Telegraph Authority-Telephone Connection Services (Now clubbed under S.No. 98)

00440003

00440119

00440122

00441296

2.

General Insurance Services

00440005

00440006

00440120

00441297

3.

Stock Broker Services

00440008

00440009

00440121

00441298

4.

Advertising Agency Services

00440013

00440016

00440017

00441299

5.

Courier Services

00440014

00440018

00440019

00441300

6.

Radio Paging Services (Now clubbed under S.No. 98)

00440015

00440020

00440021

00441301

7.

Customs House Agent Services

00440026

00440027

00440028

00441302

8.

Steamer Agent Services

00440029

00440030

00440031

00441303

9.

Air Travel Agent Services

00440032

00440033

00440034

00441304

10.

Mandap Keeper Services

00440035

00440036

00440037

00441305

11.

Clearing and Forwarding Agent Services

00440045

00440046

00440047

00441306

12.

Rent a Cab Scheme Operator Services

00440048

00440049

00440050

00441307

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03-02-2017

SAC-Services ing Codes for GST in India

Page 2 of 10

S.No.

Description of the Service(s)

13.

Consulting Engineer Services

00440057

00440058

00440059

00441310

14.

Man Power Recruitment/Supply Agency Services

00440060

00440061

00440062

00441311

15.

Tour Operator Services

00440063

00440064

00440065

00441312

16.

Transport of Goods by Road/Goods Transport Agency Services/Goods Transport Operator

00440262

00440263

00440264

00441392

17.

Architect Services

00440072

00440073

00440074

00441314

18.

Interior Decoration/Designers Services

00440076

00440077

00440078

00441315

19.

Mechnised Slaughter House Services

00440080

00440081

00440082

00441316

20.

Under Writer Services

00440084

00440085

00440086

00441317

21.

Credit Rating Agency Services

00440088

00440089

00440090

00441318

22.

Chartered ant Services

00440092

00440093

00440094

00441319

23.

Cost ant Services

00440096

00440097

00440098

00441320

24.

Company Secretary Services

00440100

00440101

00440102

00441321

25.

Real Estate Agent/Consultant Services

00440104

00440105

00440106

00441322

26.

Security/Detective Agency Services

00440108

00440109

00440110

00441323

27.

Market Research Agency Services

00440112

00440113

00440114

00441324

28.

Management or Business Consultant Services

00440116

00440117

00440118

00441325

29.

Scientific and Technical Consultancy Services

00440125

00440126

00440127

00441326

30.

Photography Services

00440129

00440130

00440131

00441327

31.

Convention Services

00440133

00440134

00440135

00441328

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ing Codes

03-02-2017

SAC-Services ing Codes for GST in India

Page 3 of 10

S.No.

Description of the Service(s)

32.

Telegraph Leased Circuits Services (Now clubbed under S.No. 98)

00440137

00440138

00440139

00441329

33.

Telegraph Services (Now clubbed under S.No. 98)

00440141

00440142

00440143

00441330

34.

Telex Services(Now clubbed under S.No. 98)

00440145

00440146

00440147

00441331

35.

Facsimile Services(Now clubbed under S.No. 98)

00440149

00440150

00440151

00441332

36.

On-line Information and Database Access and/or Retrieval Services through Computer Network

00440153

00440154

00440155

00441333

37.

Video Production Agency/Video Tape Production Srvices

00440157

00440158

00440159

00441334

38.

Sound Recording Studio or Agency Services

00440161

00440162

00440163

00441335

39.

Broadcasting Services

00440165

00440166

00440167

00441336

40.

Insurance Auxiliary Services in relation to General Insurance

00440169

00440170

00440171

00441338

41.

Banking and Other Financial Services/Foreign Exchange Broker Services

00440173

00440174

00440175

00441339

42.

Port Services

00440177

00440178

00440179

00441341

43.

Services for repair, reconditioning, restoration or decoration or anyother similar services of any motor vehicle/Authorised Service Station Services

00440181

00440182

00440183

00441343

44.

Life Insurance Services including Insurance Auxiliary Services relating to Life Insurance.

00440185

00440186

00440187

00441346

45.

Cargo Handling Services

00440189

00440190

00440191

00441348

46.

Storage and Warehousing Services

00440193

00440194

00440195

00441350

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SAC-Services ing Codes for GST in India

Page 4 of 10

S.No.

Description of the Service(s)

47.

Event Management Services

00440197

00440198

00440199

00441353

48.

Rail Travel Agent services

00440201

00440202

00440203

00441356

49.

Health Club and Fitness Centers Services

00440205

00440206

00440207

00441358

50.

Beauty Parlour/Beauty Treatment Services

00440209

00440210

00440211

00441361

51.

Fashion Deg Services

00440213

00440214

00440215

00441363

52.

Cable Operators services

00440217

00440218

00440219

00441366

53.

Dry Cleaning Services

00440221

00440222

00440223

00441369

54.

Business auxiliary services

00440225

00440226

00440227

00441371

55.

Commercial Training and Coaching Services

00440229

00440230

00440231

00441374

56.

Erection Commissioning and Installation Services

00440233

00440234

00440235

00441376

57.

Franchise Services

00440237

00440238

00440239

00441384

58.

Internet Cafe Services

00440241

00440242

00440243

00441386

59.

Maintenance or Repair Services

00440245

00440246

00440247

00441388

60.

Technical Testing & Analysis/Agency Services Technical Inspection and Certification Service

00440249

00440250

00440251

00441389

61.

Business Exhibition Services

00440254

00440255

00440256

00441390

62.

Airport Services by Airport Authority

00440258

00440259

00440260

00441391

63.

Transport of Goods by Air Services

00440266

00440267

00440268

00441393

64.

Survey and Exploration of Minerals Services

00440270

00440271

00440272

00441394

65.

Opinion Poll Services

00440274

00440275

00440276

00441395

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SAC-Services ing Codes for GST in India

Page 5 of 10

S.No.

Description of the Service(s)

66.

Services by holder of Intellectual Property right Services other than Copyright

00440278

00440279

00440280

00441396

67.

Forward Contract Services

00440282

00440283

00440284

00441397

68.

Outdoor Caterers Services

00440051

00440052

00440053

00441308

69.

Pandal or Shamiana Contractors Services

00440054

00440055

00440056

00441309

70.

TV or Radio Programme Production Services/Services by a Program Producer

00440286

00440287

00440288

00441398

71.

Construction services other than Residential Complex including Commercial or Industrial Buildings and Civil Structures

00440290

00440291

00440292

00441399

72.

Travel Agents Services for booking of age (other than air/rail travel agents)

00440294

00440295

00440296

00441400

73.

Transport of goods by Road

00440262

00440263

00440264

00441392

74.

Transport of Goods through pipeline or other conduit

00440302

00440303

00440304

00441430

75.

Site formation and clearance, excavation and earth moving and demolition services

00440306

00440307

00440308

00441431

76.

Dredging Services of river, port, harbour, backwater or estuary

00440310

00440311

00440312

00441432

77.

Survey and Map Making Services

00440314

00440315

00440316

00441433

78.

Cleaning Services

00440318

00440319

00440320

00441434

79.

Club or Association Sevices

00440322

00440323

00440324

00441435

80.

Packaging Services

00440326

00440327

00440328

00441436

81.

Mailing list compilation and Mailing Services

00440330

00440331

00440332

00441437

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SAC-Services ing Codes for GST in India

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S.No.

Description of the Service(s)

82.

Construction of Residential Complexes Services

00440334

00440335

00440336

00441438

83.

Services provided by a Registrar to an Issue

00440338

00440339

00440340

00441439

84.

Services provided by a Share Transfer Agent

00440342

00440343

00440344

00441440

85.

Automated Teller Machine Operations, Maintenance or Management Services

00440346

00440347

00440348

00441441

86.

Services provided by a recovery agent

00440350

00440351

00440352

00441442

87.

Selling of space time slots for ment, other than in print media

00440354

00440355

00440356

00441443

88.

Firm Including Sponsorship Services provided to any body corporate or firm, other than sponsorship of sports events.

00440358

00440359

00440360

00441444

89.

Transport of engers embarking on domestic/international journey by air, other than economy class engers

00440362

00440363

00440364

00441445

90.

Transport of goods by rail including transport of goods in containers by rail and transport of engers by rail in air condioned class or first class.

00440390

00440391

00440392

00441446

91.

Business Services

00440366

00440367

00440368

00441447

92.

Auction Services

00440370

00440371

00440372

00441448

93.

Public Relations Management Services

00440374

00440375

00440376

00441449

94.

Ship Management Services

00440378

00440379

00440380

00441450

95.

Internet Telecommunication or Telephony service

00440382

00440383

00440384

00441451

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SAC-Services ing Codes for GST in India

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S.No.

Description of the Service(s)

96.

Transport of persons by cruise ship

00440386

00440387

00440388

00441452

97.

Credit Card, debit card charge card or other payment card related services

00440394

00440395

00440396

00441453

98.

Services provided by a telegraph authority in relation to telecommunication services.

00440398

00440399

00440400

00441454

99.

Services provided in relation to mining of mineral, oil or gas

00440402

00440403

00440404

00441455

100.

Renting of Immovable Property Services

00440406

00440407

00440408

00441456

101.

Services provided in relation to execution of a works contract services.

00440410

00440411

00440412

00441457

102.

Services provided in relation to development and supply of content for use in telecom services, advertising agency services

00440414

00440415

00440416

00441458

103.

Asset management services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management.

00440418

00440419

00440420

00441459

104.

Design Services other than interior decoration and fashion deg

00440422

00440423

00440424

00441460

105.

Information Technology Software Services

00440452

00440453

00440454

00441461

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SAC-Services ing Codes for GST in India

Page 8 of 10

S.No.

Description of the Service(s)

106.

Services provided by an insurer on life insurance business, in relation to management of investment, insurance under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme.

00440430

00440431

00440432

00441462

107.

Services provided by a recognized stock exchange in relation to transactions in securities

00440434

00440435

00440436

00441463

108.

Services provided by recognised/ed associations in relation to clearance or settlement of transactions in goods or forward contracts

00440438

00440439

00440440

00441464

109.

Services provided by a processing and clearing house in relation to securities, goods and forward contracts

00440442

00440443

00440446

00441465

110.

Services provided by any person in relation to supply of tangible goods

00440445

00440447

00440448

00441466

111.

Cosmetic Surgery or Plastic Surgery Services

00440460

00440463

00440466

00441467

112.

Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)

00440470

00440473

00440476

00441468

113.

Legal Consultancy Services

00440480

00440483

00440486

00441469

114.

Services of promoting, marketing, organizing or assisting in games of chance, including lottery, Bingo or Lotto

00440595

00440596

00440597

00441470

115.

Health services by a clinical establishment, health checkup/diagnosis, etc.

00440598

00440599

00440600

00441471

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SAC-Services ing Codes for GST in India

Page 9 of 10

S.No.

Description of the Service(s)

ing Codes

116.

Services in relation to maintenance of medical records

00440601

00440602

00440603

00441472

117.

Service of promotion or marketing of brand of goods/services/events

00440604

00440605

00440606

00441473

118.

Services of permitting commercial use or exploitation of any event

00440607

00440608

00440609

00441474

119.

Services provided by Electricity Exchange

00440610

00440611

00440612

00441475

120.

Copyright service - transfer temporarily/ permit use or enjoyment

00440613

00440614

00440615

00441476

121.

Special services provided by a builders

00440616

00440617

00440618

00441477

122.

Restaurant services

00441067

00441068

00441069

00441478

123.

Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called

00441070

00441071

00441072

00441479

124.

Other taxable services

00441480

00441481

00441482

00441485

Notes:i. *The sub-head "Other Receipts" is meant for interest etc leviable on delayed payment of Service Tax. ii. **The sub-head "Deduct Refunds" is not to be used by The Assesses, it is meant for the Excise Deptt. while allowing refund of Tax. iii. Services mentioned at Sr. No. 1, 6, and 32 to 35 have been merged into a single service mentioned at Sr. No. 98. However, the same may be retained in the directory for future reference. iv. “Goods Transport Operator Services” mentioned at Sr. No. 16 is no longer a taxable service. However, the same may be retained in the directory for future reference. v. “Mechanised Slaughter House” mentioned at Sr. No. 19 is no longer a taxable service. However, the same may be retained in the directory for future reference. LINKS

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