GlossaryGSTWhat is SAC Code?
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What is SAC Code?

A SAC (Services Accounting Code) is the classification code used to identify services for GST rate and reporting purposes.

Bare Law Reference: CGST Rules; Notification 78/2020-CT.

Detailed Explanation

How it works

Like HSN for goods, SAC codes drive the GST rate on services and the digit-reporting requirement in GSTR-1 follows the same turnover logic.

Frequently asked questions

What is a SAC code?

A code that classifies services under GST, analogous to the HSN code for goods.

How many SAC digits are needed?

The same 4/6-digit logic as HSN, based on turnover.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • SAC classifies services for GST.
  • Drives the service GST rate.
  • Digit requirement follows turnover.