SAC Code List: Common Service Codes and GST Rates
Last updated: 2 July 2026 · 5 min read
SAC (Services Accounting Codes) classify services under GST. Here are common ones with their rates. Search any service in the SAC code finder.
| SAC | Service | GST |
|---|---|---|
| 9954 | Construction / works contract | 18% |
| 9965 | Goods transport (GTA) | 5% |
| 9963 | Restaurant service (standalone) | 5% |
| 9982 | Legal & accounting services | 18% |
| 9983 | IT / software services | 18% |
| 9985 | Manpower / recruitment | 18% |
| 9987 | Repair & maintenance | 18% |
| 9997 | Photography & other services | 18% |
The general rule
Unless a specific lower rate applies, services default to 18%. Watch for the notable 5% cases (goods transport by road, standalone restaurants) and conditional rates that depend on inputs or the nature of the recipient.
FAQ
What rate applies to most services?
18%; some like goods transport and standalone restaurants are 5%.
Related: SAC finder, HSN code list, invoice generator.
Rates are indicative. Verify the exact SAC and rate on the official GST portal.