GST on Services (SAC Codes Guide) – Complete GST Rate Structure

Under GST, services are classified using SAC (Services Accounting Codes), which determine the applicable tax rate. Proper classification is critical for compliance and avoiding penalties.

What are SAC Codes?

SAC codes are numerical codes used to classify services under GST. These codes help standardize tax treatment across industries.

GST Rates on Services

• 0% – Exempt services
• 5% – Transport services
• 12% – Selected services
• 18% – Majority of services
• 28% – Luxury services

Common SAC Codes

• 9983 – Professional services – 18%
• 9984 – Telecom – 18%
• 9965 – GTA – 5% / 12%
• 9966 – Rental – 18%

Conclusion

Accurate SAC classification ensures correct GST compliance and smooth business operations.

For professional GST advisory, consult a GST Consultant in Mumbai.