Services Accounting Code (SAC) Under GST

99

1. The services provided by an entity which is enrolled under Section 12AA of the Income Tax Act, 1961 (43 of 1961) through charitable activities
2. The services rendered by any governmental authority through any activity in regard to any function endowed to a Municipality under Article 243W of the Constitution.
3. The services which are rendered by any governmental authority through any activity through any activity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution.
4. The services which are rendered by the Central Government, a State Government, a Union Territory Government, or a local authority except for the following services: (i)Services which are rendered by the Department of Post through express parcel post, speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).(ii) Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.(iii) Services in regard to transportation of goods and/or passengers.
5. The services which are rendered to the United Nations (UN) or any other international organisation which is specified will be eligible for exemption through refund.
6. The services which are rendered to a consular post in India or to a foreign diplomatic mission or for the personal use of diplomatic agents or career consular officers will be eligible for exemption through refund. 
7. The services which have been rendered to and/or by the Fédération Internationale de Football Association (FIFA) or any of its subsidiaries in regard to any event pertaining to the FIFA U-17 World Cup 2017 which was hosted in India.

Nil

9954

The services provided towards the erection, construction, installation, or commissioning of original works in regard to a residential unit. 

Nil

9954

1. The provision of any other services related to construction
2. The services rendered towards the construction of a civil structure, a building, a complex (including a building or a complex which is meant to be sold to a buyer in parts or as a whole).
3. The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017.
4.  

18% 

9954

1. The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) a structure which has been built with the intention of using it for an educational purpose, an art or cultural purpose, or a clinical purpose, or (ii) a civil structure which has been built with the intention of being used for any purpose except for industrial use, commercial use, and/or any other business or profession or (iii) a residential complex which has been built with the intention of self-use or to be used by the employees or any other person as per the definition provided in paragraph 3 of the Schedule III of the Central Goods and Services Tax (CGST) Act, 2017.
2. The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is provided for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of (i) a bridge, a road, a terminal, or a tunnel for road transportation which is meant for general public use, or (ii) a civil structure or some other original works in regard to a scheme under the Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awas Yojana, or (iii) a civil structure or some other original works in regard to the “In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)” (substituted on 25 January 2018), or (iv) a civil structure or some other original works in regard to the construction or betterment of an individual house which is led by a beneficiary under the Housing for All Mission (Urban) or Pradhan Mantri Awas Yojana, or (v) a structure meant for the purpose of burial, funeral, and/or cremation of deceased, or (vi) a pollution control plant or an effluent treatment plant (provided, it is not part of factory).
3. A civil structure or some other original works in in relation to the “Economically Weaker Section (EWS) houses” which are constructed under the Affordable Housing in association with a state government or a union territory (UT) or a local authority or an urban development authority under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana (Urban).
4. Low-cost houses with a carpet area of 60 sq. metres. or less for each house in an affordable housing project which has received the status of infrastructure through a notification of the Government of India, in Ministry of Finance, Depart of Economic Affairs vide F. No. 13/6/2009 - INF, dated 30 March 2017. 

12%

9954

1. The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which predominantly involves earth work (i.e. consists of more than 75% of the total value of the works contract) and is rendered to the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity.
2. The services which are rendered through housekeeping activities such as jobs related to carpentering, plumbing, and so on wherein the person responsible for rendering the service via electronic commerce operator is not liable to be registered under sub-section (1) of Section 22 of the Central Goods and Services Tax (CGST) Act, 2017. 

5%

995411

Services rendered in relation to the construction of a residential building (multi-storied or single dwelling or multi dwelling)

18%

995412

Services rendered in relation to the construction of any other type of residential building (including shelters for homeless, old age homes, orphanages, hostels, and so on).

18%

995413

Services rendered in relation to the construction of any type of industrial buildings such as storage buildings, buildings meant for carrying out production activities, workshops, buildings used for the purpose of assembly line activities, and so on.

18%

995414

Services rendered in relation to the construction of any type of commercial buildings such as parking garages, malls, marriage halls, hotels, exhibition halls, office buildings, service stations, petrol pumps, airports, terminals (both road and rail), theatres, and so on.

18%

995415

Services rendered in relation to the construction of any kind of non-residential buildings such as courts, establishments of religion, hospitals, educational institutions, prisons, health clinics, museums, veterinary clinics, and so on.

18%

995416

Services rendered in relation to the construction of any other buildings which are not classified elsewhere.

18%

995419

Services rendered in relation to the additions, repairs, renovation, alterations, renovation, remodelling, or maintenance of buildings which are mentioned above.

18%

995421

Services rendered in relation to the construction of roads, streets, highways, airfield runways and railways, tunnels, and bridges.

18

995422

Building or construction of waterways, harbours, dams, irrigation facilities, water lines and mains, and additional waterworks.

18

995423

Construction of overland/underground submarine pipelines for long distance, power lines or cables for providing electric power and communication. Also, services regarding construction of transformer stations and pumping stations alongside the works related to them.

18

995424

Services related to sewage pipelines and local waters, electricity and communication cables, and other related works.

18

995425

Services related to construction and erection of industrial plants and mines.

18

995426

Services offered by means of general construction and erection of Power Plants and other infrastructure related to it.

18

995427

Services rendered by way of general construction of facilities with regard to recreation and outdoor sport.

18

995428

Services rendered by way of general construction of other works related to civil engineering that are not elsewhere classified.

18

995429

Services involving alterations, repairing, additions, renovation, replacements, conservation, or remodelling of the constructions covered above.

18

995431

Services provided by demolishing or knocking down structures, trees, or other elements for the purpose of construction.

18

995432

Services regarding site formation and clearance. It also includes services rendered to prepare sites for upcoming test drilling, core extraction, boring, trench excavation, and construction.

18

995433

Services involving earthmoving and excavation.

18

995434

Services provided through installation of septic systems and drilling of water well.

18

995435

Services related to site preparation that are not elsewhere classified (n.e.c).

18

995439

Services offered in relation to alterations, repairing, inclusions, replacements, and conservation of the constructions mentioned above.

18

995441

Services provides by means of assembly, installation, and erection of buildings that are prefabricated.

18

995442

Services offered by way of assembly, installation, and erection of additional manufactured constructions and structures.

18

995443

Installation of every kind of street furniture such as public toilets, benches, bus shelters, telephone booths, etc.

18

995444

Additional services related to erection and assembly that are not elsewhere classified/classifiable.

18

995449

Services catered by way of altering, repairing, adding, replacing, and preserving the constructions mentioned in the columns above.

18

995451

Services that are related to foundation and pile driving.

18

995452

Services pertaining to construction and framing of roof and building.

18

995453

Services rendered by way of waterproofing and roofing.

18

995454

Services related to structural load-bearing concrete.

18

995455

Services offered in relation to the erection of structural steelwork.

18

995456

Services rendered in relation to structural building works done by masons.

18

995457

Construction-related scaffolding facilities that are provided to support and elevate workers and materials.

18

995458

Other services coming under Special Trade Construction Services that are not elsewhere classified.

18

995459

Services related to modifying, replacing, repairing, adding, and maintaining the constructions that are not mentioned in the sections above.

18

995461

Services related to electrical installation which include installation of fire alarm and burglar alarm and wiring and fitting of electrical devices and systems.

18

995462

Services pertaining to drainage, laying of drains, and water plumbing works.

18

995463

Services regarding installation of equipment used for ventilation, heating, and air conditioning.

18

995464

Services provided with regard to installation of gas related fixtures.

18

995465

Services delivered by way of insulation-related works.

18

995466

Services provided in terms of installation of escalators and lifts.

18

995468

Various other types of services relating to installation which are not elsewhere classified.

18

995469

Services that include modifications, substitutions, repairs, add-ons, and maintenance of the fittings/installations that are mentioned in the sections above.

18

995471

Services provided in terms of glazing of glasswindows, doors, walls, and other architectural elements.

18

995472

Services offered by means of plastering of walls, ceilings, pillars, entire building, etc.

18

995473

Services rendered in relation to painting and finishing of buildings, walls, doors, and other architectural elements.

18

995474

Services provided by way of wall and floor tiling.

18

995475

Other services related to laying of floor and wall papering and covering.

18

995476

Services by way of carpentry and joinery works pertaining to building completion and finishing.

18

995477

Services in relation to railing and fencing of buildings and other architectures.

18

995478

Other services related to finishing and completion of building that are not elsewhere classified.

18

995479

Services in relation to restoration, modifications, substitutions, additions, and maintenance of the building finishing and completion works mentioned above.

18

996111

Services offered on wholesale trade, either as contract or on payment of a commission/fee.

18

9961

Services offered by Fair Price Shops to the Central Government under the Public Distribution System through selling of rice, wheat, and rough grains at a considered margin/commission.

Nil

9961

Service rendered by Fair Price Shops to the Union territories or State Governments under Public Distribution System through selling of sugar, kerosene, edible oil, and others at a fixed margin or commission as consideration.

Nil

9961

Services offered in relation to wholesale trade which don’t include purchase or selling of goods. However, these include services of commodity brokers, commission agents, auctioneers, and other sellers who act as intermediary for carrying out whole sale commercial transactions between the sellers and buyers against a fee or commission, services of whole sale auctioning houses, and services of whole sale electronic agents and brokers.

18

9962

Services offered pertaining to retail trade which don't include purchase or selling of goods.

18

9962

Service offered by Fair Price Shops to the Central Government under the Public Distribution System through selling of rice, wheat, rice, and rough grains at a margin or commission as a consideration.

Nil

9962

Service rendered by Fair Price Shops to the Union territories or State Governments under the Public Distribution System through selling of sugar, kerosene, edible oil, and others at a fixed margin or commission as consideration.

Nil

996211

Services offered on a contract basis in relation to retail trade for a commission or fee.

18

9963

Services provided by means of renting a residential house for using as residence.

Nil

9963

Services offered by an individual by means of - (a) conducting activities by way of religious ceremony; (b) renting religious areas or places that are specifically meant for general public, possessed or taken care of by a body having registration as a religious or charitable trust under Section 12AA of the Income Tax Act, 1961 or an institution or trust having registration under sub clause (v) of clause (23C) of Section 10 of the Income Tax Act or an authority or entity covered under clause (23BBA) of Section 10 of the Income Tax Act. This is on condition that, nothing listed under entry (b) of this exemption should be applicable to – (i) rooms given on rent which charge a tariff of Rs.10,000 or more every day; (ii) letting out open areas, community halls, premises, marriage halls, etc. on rent which charge a tariff of Rs.10,000 rupees or more every day; (iii) renting out shops or other business and commercial spaces which charge a tariff of Rs.10,000 or more every month.

Nil

9963

(i) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that can be consumed by humans, drink or any other article, provided against delayed payment, cash, or other beneficial considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day or similar facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

5 - No ITC

9963

(iii) Supply, as a whole or as part of any other service or in any other mode, of goods such as human consumable food, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day, which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

18

9963

ii) Lodging or residential services offered by an inn, hotel, guest house, club, or campsite charging a Value of Supply (tariff) of less than Rs.1, 000 per unit each day or equivalent which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

Nil

9963

Lodging services offered by an inn, hotel, guest house, club, campsite, or other commercial lodging places charging a Value of Supply (tariff) of Rs.1,000 or more but lower than Rs.2,500 per room each day or equivalent which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

12

9963

Lodging services offered by an inn, hotel, guest house, club, campsite, or other commercial lodging places charging a Value of Supply of Rs.2,500 and more but lower than Rs.7,500 per room each day including the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

18

9963

Accommodation services offered by a 5 star hotel or higher rated hotels, guest house, inn, club, campsite or other commercial lodging places charging a Value of Supply of Rs.7,500 and more per room each day including the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

28

9963

Supply, as a whole or as part of any other service or in any other mode, of goods such as human consumable food, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, holding permit or licence for serving alcoholic liquor that can be consumed by humans.

18

9963

Supply, as a whole or as part of any other service or in any other mode in outdoor catering, where goods, such as human consumable food, drink (whether alcoholic or non-alcoholic), or article, are provided against delayed payment, cash, or other prized considerations.

18

9963

(v) Supply of goods such as human consumable food, drink or article provided at events, conferences, marriage halls, exhibition halls, and other indoor or outdoor events/functions/occasions.

18

9963

Bundled supply, as a whole or as a part of any other service or in any other mode, of goods, which includes but is no way limited to human consumable food, drink (whether alcoholic or non-alcoholic), or other article, provided against delayed payment, cash, or other prized considerations, in the premises of a convention centre, club, hotel, shamiana, pandal, or any other place, alongside renting of the premise in order to arrange a function.

18

9963

Services provided by way of other food, beverage, and accommodation.

9963

i)Supply, as a whole or as part of any other service or in any other mode, of goods such as food consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places that are meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day or similar facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

5

9963

(i) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that is consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes with a fixed tariff for any accommodation unit of Rs.7,500 and more for each unit each day or equivalent, which includes being supplied at a mess, canteen, dining space, or cafeteria of an institution like college, school, office, industry, or hospital, by an individual or such institution as per a contractual arrangement, on a condition that such supply is non-occasional.

5

9963

(i.a) Supply, as a whole or as part of any other service or in any other mode, of goods such as food consumable by humans, drink, or article, provided at railway platforms or in trains, by the Indian Railways Catering and Tourism Corporation Ltd, Indian Railways, or other entities registered with them.

5

9963

(iii) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that is consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes with a fixed tariff for any accommodation unit of Rs.7,500 and more for each unit each day or equivalent, which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit.

18

996311

Services rendered by clubs, hotels, guest houses, etc. by providing unit or room accommodation.

18

996312

Services regarding accommodation. transportation, food and supply etc., in a camp site.

18

996313

Services pertaining to holiday camps and recreational and sporting activities.

18

996321

Services offered to students pertaining to accommodation in units or rooms in residencies specially meant for students.

18

996322

Services rendered by way of accommodation in rooms or units of paying guests, camps, hostels, etc.

18

996329

Other unit or room accommodation services such as food and beverage, gas, and electricity that are not elsewhere classified.

18

996331

Services rendered by cafes, restaurants, and other eateries providing similar facilities which include takeaway, door delivery of food, and room delivery.

18

996332

Services rendered by guest houses, inns, clubs, hotels, etc. which include takeaway, door delivery of food, and room delivery.

18

996333

Services rendered by canteens and other eateries of similar kind.

18

996334

Services offered pertaining to catering in events, exhibition halls, marriage halls, and other indoor and outdoor functions.

18

996335

Services offered pertaining to catering in various transportation mediums such as flights, trains, etc.

18

996336

Services provided by way of preparation and supply of food, edible preparations, and non-alcoholic and alcoholic preparations offered to transportation operators like airlines and others.

18

996337

Other food services provided on a contractual basis.

18

996339

Services rendered in relation to edible preparations, other food items, and serving non-alcoholic and alcoholic beverages that are not elsewhere classified.

18

9964

Services offered to passengers by means of providing transportation either with or without luggage by the following modes of transport- (a) air, either starting off from or landing in an airport situated in Assam, Meghalaya Manipur, Mizoram, Sikkim, Tripura, Nagaland, or Arunachal Pradesh, or at Bagdogra in West Bengal; (b) contract carriages (as categorised under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are non-air conditioned, except for radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office, for transporting passengers from one place to another excluding tours, hire, or charter conducted by the tourism department; or (c) stage carriages (as categorised under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988), except for those which are air-conditioned.

Nil

9964

Services offered to the Central Government by means of providing transportation to the passengers either with or without luggage by air, either starting off from or landing in at an airport which is a part of the regional connectivity scheme in return of viability gap funding as consideration. This is on condition that nothing listed under this entry should be applicable to on or after the expiry period of 1 year starting from the date on which the regional connectivity scheme airport started its operations as per the notifications of the Ministry of Civil Aviation.

Nil

9964

Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport - (a) railways, in any class except for - (i) first class; or (ii) a coach that is air-conditioned; (b) tramway, monorail, or metro; (c)waterways meant for inland travelling; (d) transportation in a vessel which operate between various parts of India, except for those which are primarily used for tourism; and (e) auto rickshaws, e-rickshaws, or metered cabs.

Nil

9964

Services offered by means of providing transportation facilities to the passengers by air in coaches that are air conditioned or rail in first-class compartments.

5 - with ITC of input services

9964

Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport – a) contract carriages (as categorised under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air conditioned, except for motorcab; (b) stage carriages (as categorised under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air-conditioned. (c) radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office.

5 - No ITC

9964

Services provided in economy class while transporting passenger by air.

5 - with ITC of input services

9964

Transport of commuters, by air, going on board from or canceling in a regional connectivity airport scheme

5 - with ITC of input services

9964

Transporting of commuters by air except economy class

12

9964

Transport services for other commutators

18

9964

With effect from 13/10/2017 any motor vehicle designated for transporting passenger where cost of fuel is inserted in the final charges calculated for the service provided

5% with no ITC or 12% with ITC

9964

Commuting of passengers by motor cab which is designed to transport passenger where final charges include the fuel cost is in action since 13/10/2017

12

996411

All local transport include metro, bus, monorail, tramway, scooters, three wheelers including other means of motor transport

18

996412

Tax services in addition to radio taxi and other means of related services.

18

996413

Coach charter and non-scheduled local bus services

18

996414

Other means of land transportation services of commutator

18

996415

Water transport services availed by commutator like cruises, ferries etc.

18

996416

Sightseeing commutation services by water, rail and air

18

996419

Any other local transportation facility availed by passengers that are not elsewhere classified.

18

996421

Long distance commutation service provided by Railway department like Metro Railway etc.

18

996422

Long distance commutation service of passenger by means of Road that covers car, bus for non-scheduled long distance , stage carriage and coach services etc.

18

996423

Taxi services rendered comprises of radio taxi and other related services

18

996424

Commutator availing water transport services including cruise ships and ferries for coastal and overseas transportation

18

996425

Scheduled air transport services of passengers in domestic/international

18

996426

Domestic/ International non schedule air commutation of commutators

18

996427

Passengers availing space transport commutation service

18

996429

Related long - distance transportation services of commutators that are not elsewhere classified.

18

9965

Services offered by means of transporting goods - (a) by road except the services of a courier and goods transportation agency which offers transport related services of goods by roadways and issues shipment note, or whatever it is called.

Nil

9965

Services rendered by a goods transport agency to an unregistered person, including unregistered casual taxable person except the given entities- (a) a factory having registration under the Factories Act, 1948(63 of 1948); or (b) a Society having registration under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) a Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Nil