SAC Codes: SAC Code 9954 & SAC Code for Job Works | Tally Solutions

SAC Codes

  • 1. Introduction
  • 2. SAC Code finder
  • 3. SAC Code 9954
  • 4. SAC Code for Job-work

1. Introduction

All goods and services transacted in India under GST are classified under the HSN code system or SAC Code system. Where services are classified under SAC Code and goods are classified under HSN Code.

Services Accounting Code also called as SAC Code is a classification system for services developed by the Service Tax Department of India. Using GST SAC code, the GST rates for services are fixed in five slabs namely 0%, 5%, 12%, 18% and 28%.

Note : If a service is not exempted from GST or if the GST rates are not provided, then the default GST rate for services of 18% would be applicable.

2. SAC Code finder

  1. How do I carry out a SAC Code Search?
    • You will need a SAC Code finder to find the SAC code for the given service.
    • But there are also other ways to decode SAC code for a given product such as by visiting Central Board or excise and customs department website and other third party apps on play store and iOS platform.
  1. Why do I need a SAC Code finder?
    • Indian Taxation System has categorized roughly over 120 services for levy of GST under 5 broad categories or tax-slabs.
    • These are 0%, 5%, 12%, 18% and 28%.

So it becomes important to know in which of these categories your services has been classified.

So the SAC Code finder here is used to find the SAC Code for services for invoicing purposes.

3. SAC Code 9954

Services are classified as per the Services Accounting Code (SAC). The SAC is strictly numeric and is 6 digits. The first two digits are same for all services i.e. 99, the next two digit represent the major nature of service and the last two digit represent detailed nature of service.

To understand this better, let us take an example of SAC code 9954.

SAC code 9954: Breaking up this SAC code reveal us the nature of service or the classification of service as under

First two digits “99” Common for all Services
Second two digits “54” Major nature of service. And “54” classifies construction services.
Last two digits SAC Code 995411 - Construction services of single dwelling or multi dwelling or multi-storied residential.
Construction services of building
SAC Code 995412 - Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
SAC Code 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.
SAC Code 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.
SAC Code 995415 - Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
SAC Code 995416 - Construction Services of other buildings n.e.c
SAC Code 995419 - Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Construction services of Civil engineering works
SAC Code 995421 - General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
SAC Code 995422 - General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
SAC Code 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.
SAC Code 995424 - General construction services of local water & sewage pipelines, electricity and communication cables & related works
SAC Code 995425 - General construction services of mines and industrial plants
SAC Code 995426 - General Construction services of Power Plants and its related infrastructure
SAC Code 995427 - General construction services of outdoor sport and recreation facilities
SAC Code 995428 - General construction services of other civil engineering works n.e.c.
SAC Code 995429 - Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Site Preparation Services
Code 995431 - Demolition services
Code 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.
Code 995433 - Excavating and earthmoving services
Code 995434 - Water well drilling services and septic system installation services.
Code 995435 - Other site preparation services n.e.c
Code 995439 - Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Assembly and erection of prefabricated constructions
HSN/SAC Code 995441 - Installation, assembly and erection services of prefabricated buildings
HSN/SAC Code 995442 - Installation, assembly and erection services of other prefabricated structures and constructions
HSN/SAC Code 995443 - Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
HSN/SAC Code 995444 -  Other assembly and erection services n.e.c.
HSN/SAC Code 995449 - Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Special trade construction services
Code 995451 - Pile driving and foundation services
Code 995452 - Building framing & Roof Framing services
Code 995453 - Roofing and waterproofing services
Code 995454 - Concrete services
Code 995455 - Structural steel erection services
Code 995456 - Masonry services
Code 995457 - Scaffolding services
Code 995458 - Other special trade construction services n.e.c.
Code 995459 - Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Installation Services
HSN/SAC Code 995461 - Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
HSN/SAC Code 995462 - Water plumbing and drain laying services
HSN/SAC Code 995463 - Heating, ventilation and air conditioning equipment installation services.
HSN/SAC Code 995464 - Gas fitting installation services
HSN/SAC Code 995465 - Insulation services
HSN/SAC Code 995466 - Lift and escalator installation services
HSN/SAC Code 995468 - Other installation services n.e.c.
HSN/SAC Code 995469 - Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
Building completion Services
SAC Code 995471 - Glazing services
SAC Code 995472 - Plastering services
SAC Code 995473 - Painting services
SAC Code 995474 - Floor and wall tiling services
SAC Code 995475 - Other floor laying, wall covering and wall papering services
SAC Code 995476 - Joinery and carpentry services
SAC Code 995477 - Fencing and railing services
SAC Code 995478 - Other building completion and finishing services n.e.c.
SAC Code 995479 - Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

4. SAC Code for Job-work

SAC Code for Job Work The SAC code for Job work is 9988. Where “88” represents the major nature of service “Job Work”
Services classified under Job Work (Detailed Nature) Related to textile, apparel and Leather product : [SAC code 998821 to SAC Code 998823] Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather.
  Related to Food, beverage and tobacco manufacturing : [SAC Code 998811 to 998819] :
Meat processing services
SAC Code 998812 – Fish processing services
SAC Code 998813 – Fruit and vegetables processing services
SAC Code 998814 – Vegetable and animal oil and fat manufacturing services
SAC Code 998815 – Dairy product manufacturing services
SAC Code 998816 – Other food product manufacturing services
SAC Code 998817 – Prepared animal feeds manufacturing services
SAC Code 998818 – Beverage manufacturing services
SAC Code 998819 – Tobacco manufacturing services
  Related to Wood and Paper Manufacturing :
SAC Code 998831 – Wood and wood product manufacturing services
SAC Code 998832 – Paper and paper product manufacturing services
  Related to Petroleum, Chemical and Pharmaceutical Product Manufacturing [SAC Code 998841 to 998843]
SAC Code 998841 – Coke and refined petroleum product manufacturing services
SAC Code 998842 – Chemical product manufacturing services
SAC Code 998843 – Pharmaceutical product manufacturing services
 
  Related to Rubber, Plastic and Non-metallic Mineral Product Manufacturing [SAC Code 998851 to 998853]
SAC Code 998851 – Rubber and plastic product manufacturing services
SAC Code 998852 – Plastic product manufacturing services
SAC Code 998853 – Other non-metallic mineral product manufacturing services
  Job Work for Basic Metal Manufacturing Services :
SAC Code 998860 – Basic metal manufacturing services
  Job work related Fabricated Metal Product, Machinery and Equipment Manufacturing : [SAC Code 998871 to 998877]
SAC Code 998871 – Structural metal product, tank, reservoir and steam generator manufacturing services
SAC Code 998872 – Weapon and ammunition manufacturing services
SAC Code 998873 – Other fabricated metal product manufacturing and metal treatment services
SAC Code 998874 – Computer, electronic and optical product manufacturing services
SAC Code 998875 – Electrical equipment manufacturing services
SAC Code 998876 – General-purpose machinery manufacturing services n.e.c.
SAC Code 998877 – Special-purpose machinery manufacturing services
  Job Work for Transport Equipment Manufacturing :
SAC Code 998881 – Motor vehicle and trailer manufacturing services
SAC Code 998882 – Other transport equipment manufacturing services
  Job Work related to Other Products Manufacturing : [998891 to 998898]
SAC Code 998891 – Furniture manufacturing services
SAC Code 998892 – Jewellery manufacturing services
SAC Code 998893 – Imitation jewellery manufacturing services
SAC Code 998894 – Musical instrument manufacturing services
SAC Code 998895 – Sports goods manufacturing services
SAC Code 998896 – Game and toy manufacturing services
SAC Code 998897 – Medical and dental instrument and supply manufacturing services
SAC Code 998898 – Other manufacturing services


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