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Search all 567 GST service codes by keyword or number. The full official list, with the codes freelancers and agencies use most.
Codes freelancers and agencies use most
- Information technology design and development servicesOther professional, technical and business services · 9983
- Information technology consulting and support servicesOther professional, technical and business services · 9983
- Specialty design services including interior design, fashion design, industrial design and other specialty design servicesOther professional, technical and business services · 9983
- Advertising ServicesOther professional, technical and business services · 9983
- Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain managementOther professional, technical and business services · 9983
- Business consulting services including public relations servicesOther professional, technical and business services · 9983
- Other professional, technical and business services nowhere else classifiedOther professional, technical and business services · 9983
- Event photography and event videography servicesOther professional, technical and business services · 9983
- Advertising and related photography servicesOther professional, technical and business services · 9983
- Translation and interpretation servicesOther professional, technical and business services · 9983
- Services of authors, composers, sculptors and other artists, except performing artistsRecreational, cultural and sporting services · 9996
- Market research servicesOther professional, technical and business services · 9983
Full SAC code list
All 567 six digit codes in the official scheme, under 31 headings. Open a heading to see its codes.
Section 5: Construction Services
9954Construction services53 codes
- 995411Construction services of single dwelling or multi dwelling or multi-storied residential buildings
- 995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
- 995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
- 995414Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
- 995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
- 995416Construction services of other buildings nowhere else classified
- 995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
- 995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
- 995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
- 995423General 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
- 995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
- 995425General construction services of mines and industrial plants
- 995426General Construction services of Power Plants and its related infrastructure
- 995427General construction services of outdoor sport and recreation facilities
- 995428General construction services of other civil engineering works nowhere else classified
- 995429Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
- 995431Demolition services
- 995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
- 995433Excavating and earthmoving services
- 995434Water well drilling services and septic system installation services
- 995435Other site preparation services nowhere else classified
- 995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
- 995441Installation, assembly and erection services of prefabricated buildings
- 995442Installation, assembly and erection services of other prefabricated structures and constructions
- 995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
- 995444Other assembly and erection services nowhere else classified
- 995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
- 995451Pile driving and foundation services
- 995452Building framing and roof framing services
- 995453Roofing and waterproofing services
- 995454Concrete services
- 995455Structural steel erection services
- 995456Masonry services
- 995457Scaffolding services
- 995458Other special trade construction services nowhere else classified
- 995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
- 995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
- 995462Water plumbing and drain laying services
- 995463Heating, ventilation and air conditioning equipment installation services
- 995464Gas fitting installation services
- 995465Insulation services
- 995466Lift and escalator installation services
- 995468Other installation services nowhere else classified
- 995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
- 995471Glazing services
- 995472Plastering services
- 995473Painting services
- 995474Floor and wall tiling services
- 995475Other floor laying, wall covering and wall papering services
- 995476Joinery and carpentry services
- 995477Fencing and railing services
- 995478Other building completion and finishing services nowhere else classified
- 995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
Section 6: Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
9961Services in wholesale trade1 codes
- 996111Services provided for a fee or commission or on contract basis on wholesale trade
9962Services in retail trade1 codes
- 996211Services provided for a fee or commission or on contract basis on retail trade
9963Accommodation, food and beverage services14 codes
- 996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
- 996312Camp site services
- 996313Recreational and vacation camp services
- 996321Room or unit accommodation services for students in student residences
- 996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
- 996329Other room or unit accommodation services nowhere else classified
- 996331Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
- 996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
- 996333Services provided in canteen and other similar establishments
- 996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
- 996335Catering services in trains, flights and the like
- 996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
- 996337Other contract food services
- 996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
9964Passenger transport services15 codes
- 996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
- 996412Taxi services including radio taxi and other similar services
- 996413Non-scheduled local bus and coach charter services
- 996414Other land transportation services of passengers
- 996415Local water transport services of passengers by ferries, cruises and the like
- 996416Sightseeing transportation services by rail, land, water and air
- 996419Other local transportation services of passengers nowhere else classified
- 996421Long-distance transport services of passengers through rail network by railways, metro and the like
- 996422Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
- 996423Taxi services including radio taxi and other similar services
- 996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
- 996425Domestic/ international scheduled air transport services of passengers
- 996426Domestic/ international non-scheduled air transport services of passengers
- 996427Space transport services of passengers
- 996429Other long-distance transportation services of passengers nowhere else classified
9965Goods Transport Services8 codes
- 996511Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
- 996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
- 996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
- 996519Other land transport services of goods nowhere else classified
- 996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
- 996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels
- 996531Air transport services of letters and parcels and other goods
- 996532Space transport services of freight
9966Rental services of transport vehicles with operators4 codes
- 996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with operator
- 996602Rental services of water vessels including passenger vessels, freight vessels and the like with operator
- 996603Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with operator
- 996609Rental services of other transport vehicles nowhere else classified with operator
9967Supporting services in transport26 codes
- 996711Container handling services
- 996712Customs house agent services
- 996713Clearing and forwarding services
- 996719Other cargo and baggage handling services
- 996721Refrigerated storage services
- 996722Bulk liquid or gas storage services
- 996729Other storage and warehousing services
- 996731Railway pushing or towing services
- 996739Other supporting services for railway transport nowhere else classified
- 996741Bus station services
- 996742Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
- 996743Parking lot services
- 996744Towing services for commercial and private vehicles
- 996749Other supporting services for road transport nowhere else classified
- 996751Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
- 996752Pilotage and berthing services
- 996753Vessel salvage and refloating services
- 996759Other supporting services for water transport nowhere else classified
- 996761Airport operation services (excluding cargo handling)
- 996762Air traffic control services
- 996763Other supporting services for air transport
- 996764Supporting services for space transport
- 996791Goods transport agency services for road transport
- 996792Goods transport agency services for other modes of transport
- 996793Other goods transport services
- 996799Other supporting transport services nowhere else classified
9968Postal and courier services4 codes
- 996811Postal services including post office counter services, mail box rental services
- 996812Courier services
- 996813Local delivery services
- 996819Other Delivery Services nowhere else classified
9969Electricity, gas, water and other distribution services6 codes
- 996911Electricity transmission services
- 996912Electricity distribution services
- 996913Gas distribution services
- 996921Water distribution services
- 996922Services involving distribution of steam, hot water and air conditioning supply and the like
- 996929Other similar services
Section 7: Financial and related services; real estate services; and rental and leasing services
9971Financial and related services37 codes
- 997111Central banking services
- 997112Deposit services
- 997113Credit-granting services including stand-by commitment, guarantees and securities
- 997114Financial leasing services
- 997119Other financial services (except investment banking, insurance services and pension services)
- 997120Investment banking services
- 997131pension services
- 997132Life insurance services (excluding reinsurance services)
- 997133Accident and health insurance services
- 997134Motor vehicle insurance services
- 997135Marine, aviation, and other transport insurance services
- 997136Freight insurance services and travel insurance services
- 997137Other property insurance services
- 997139Other non-life insurance services (excluding reinsurance services)
- 997141Life reinsurance services
- 997142Accident and health reinsurance services
- 997143Motor vehicle reinsurance services
- 997144Marine, aviation and other transport reinsurance services
- 997145Freight reinsurance services
- 997146Other property reinsurance services
- 997149Other non-life reinsurance services
- 997151Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
- 997152Brokerage and related securities and commodities services including commodity exchange services
- 997153Portfolio management services except pension funds
- 997154Trust and custody services
- 997155Services related to the administration of financial markets
- 997156Financial consultancy services
- 997157Foreign exchange services
- 997158Financial transactions processing and clearing house services
- 997159Other services auxiliary to financial services
- 997161Services auxiliary to insurance and pensions
- 997162Insurance claims adjustment services
- 997163Actuarial services
- 997164Pension fund management services
- 997169Other services auxiliary to insurance and pensions
- 997171Services of holding equity of subsidiary companies
- 997172Services of holding securities and other assets of trusts and funds and similar financial entities
9972Real estate services9 codes
- 997211Rental or leasing services involving own or leased residential property
- 997212Rental or leasing services involving own or leased non-residential property
- 997213Trade services of buildings
- 997214Trade services of time-share properties
- 997215Trade services of vacant and subdivided land
- 997221Property management services on a fee or commission basis or on contract basis
- 997222Building sales on a fee or commission basis or on contract basis
- 997223Land sales on a fee or commission basis or on contract basis
- 997224Real estate appraisal services on a fee or commission basis or on contract basis
9973Leasing or rental services without operator24 codes
- 997311Leasing or rental services concerning transport equipments including containers, without operator
- 997312Leasing or rental services concerning agricultural machinery and equipment without operator
- 997313Leasing or rental services concerning construction machinery and equipment without operator
- 997314Leasing or rental services concerning office machinery and equipment (except computers) without operator
- 997315Leasing or rental services concerning computers without operators
- 997316Leasing or rental services concerning telecommunications equipment without operator
- 997319Leasing or rental services concerning other machinery and equipments without operator
- 997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment)
- 997322Leasing or rental services concerning video tapes and disks (home entertainment equipment)
- 997323Leasing or rental services concerning furniture and other household appliances
- 997324Leasing or rental services concerning pleasure and leisure equipment
- 997325Leasing or rental services concerning household linen
- 997326Leasing or rental services concerning textiles, clothing and footwear
- 997327Leasing or rental services concerning do-it-yourself machinery and equipment
- 997329Leasing or rental services concerning other goods
- 997331Licensing services for the right to use computer software and databases
- 997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
- 997333Licensing services for the right to reproduce original art works
- 997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
- 997335Licensing services for the right to use research and development products
- 997336Licensing services for the right to use trademarks and franchises
- 997337Licensing services for the right to use minerals including its exploration and evaluation
- 997338Licensing services for right to use other natural resources including telecommunication spectrum
- 997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified
Section 8: Business and Production Services
9981Research and development services12 codes
- 998111Research and experimental development services in natural sciences
- 998112Research and experimental development services in engineering and technology
- 998113Research and experimental development services in medical sciences and pharmacy
- 998114Research and experimental development services in agricultural sciences
- 998121Research and experimental development services in social sciences
- 998122Research and experimental development services in humanities
- 998130Interdisciplinary research and experimental development services
- 998141Research and development originals in pharmaceuticals
- 998142Research and development originals in agriculture
- 998143Research and development originals in biotechnology
- 998144Research and development originals in computer related sciences
- 998145Research and development originals in other fields nowhere else classified
9982Legal and accounting services13 codes
- 998211Legal advisory and representation services concerning criminal law
- 998212Legal advisory and representation services concerning other fields of law
- 998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
- 998214Legal documentation and certification services concerning other documents
- 998215Arbitration and conciliation services
- 998216Other legal services nowhere else classified
- 998221Financial auditing services
- 998222Accounting and bookkeeping services
- 998223Payroll services
- 998224Other similar services nowhere else classified
- 998231Corporate tax consulting and preparation services
- 998232Individual tax preparation and planning services
- 998240Insolvency and receivership services
9983Other professional, technical and business services59 codes
- 998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
- 998312Business consulting services including public relations services
- 998313Information technology consulting and support services
- 998314Information technology design and development services
- 998315Hosting and information technology infrastructure provisioning services
- 998316Information technology infrastructure and network management services
- 998319Other information technology services nowhere else classified
- 998321Architectural advisory services
- 998322Architectural services for residential building projects
- 998323Architectural services for non-residential building projects
- 998324Historical restoration architectural services
- 998325Urban planning services
- 998326Rural land planning services
- 998327Project site master planning services
- 998328Landscape architectural services and advisory services
- 998331Engineering advisory services
- 998332Engineering services for building projects
- 998333Engineering services for industrial and manufacturing projects
- 998334Engineering services for transportation projects
- 998335Engineering services for power projects
- 998336Engineering services for telecommunications and broadcasting projects
- 998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
- 998338Engineering services for other projects nowhere else classified
- 998339Project management services for construction projects
- 998341Geological and geophysical consulting services
- 998342Subsurface surveying services
- 998343Mineral exploration and evaluation
- 998344Surface surveying and map-making services
- 998345Weather forecasting and meteorological services
- 998346Technical testing and analysis services
- 998347Certification of ships, aircraft, dams, and the like
- 998348Certification and authentication of works of art
- 998349Other technical and scientific services nowhere else classified
- 998351Veterinary services for pet animals
- 998352Veterinary services for livestock
- 998359Other veterinary services nowhere else classified
- 998361Advertising Services
- 998362Purchase or sale of advertising space or time, on commission
- 998363Sale of advertising space in print media (except on commission)
- 998364Sale of television and radio advertising time
- 998365Sale of internet advertising space
- 998366Sale of other advertising space or time (except on commission)
- 998371Market research services
- 998372Public opinion polling services
- 998381Portrait photography services
- 998382Advertising and related photography services
- 998383Event photography and event videography services
- 998384Specialty photography services
- 998385Restoration and retouching services of photography
- 998386Photographic and videographic processing services
- 998387Other photography and videography and their processing services nowhere else classified
- 998391Specialty design services including interior design, fashion design, industrial design and other specialty design services
- 998392Design originals
- 998393Scientific and technical consulting services
- 998394Original compilations of facts or information
- 998395Translation and interpretation services
- 998396Trademarks and franchises
- 998397Sponsorship services and brand promotion services
- 998399Other professional, technical and business services nowhere else classified
9984Telecommunications, broadcasting and information supply services28 codes
- 998411Carrier services
- 998412Fixed telephony services
- 998413Mobile telecommunications services
- 998414Private network services
- 998415Data transmission services
- 998419Other telecommunications services including fax services, telex services nowhere else classified
- 998421Internet backbone services
- 998422Internet access services in wired and wireless mode
- 998423Fax, telephony over the internet
- 998424Audio conferencing and video conferencing over the internet
- 998429Other internet telecommunications services nowhere else classified
- 998431On-line text based information such as online books, newspapers, periodicals, directories and the like
- 998432On-line audio content
- 998433On-line video content
- 998434Software downloads
- 998439Other on-line contents nowhere else classified
- 998441News agency services to newspapers and periodicals
- 998442Services of independent journalists and press photographers
- 998443News agency services to audiovisual media
- 998451Library services
- 998452Operation services of public archives including digital archives
- 998453Operation services of historical archives including digital archives
- 998461Radio broadcast originals
- 998462Television broadcast originals
- 998463Radio channel programmes
- 998464Television channel programmes
- 998465Broadcasting services
- 998466Home programme distribution services
9985Support services47 codes
- 998511Executive or retained personnel search services
- 998512Permanent placement services, other than executive search services
- 998513Contract staffing services
- 998514Temporary staffing services
- 998515Long-term staffing (pay rolling) services
- 998516Temporary staffing-to-permanent placement services
- 998517Co-employment staffing services
- 998519Other employment and labour supply services nowhere else classified
- 998521Investigation services
- 998522Security consulting services
- 998523Security systems services
- 998524Armoured car services
- 998525Guard services
- 998526Training of guard dogs
- 998527Polygraph services
- 998528Fingerprinting services
- 998529Other security services nowhere else classified
- 998531Disinfecting and exterminating services
- 998532Window cleaning services
- 998533General cleaning services
- 998534Specialised cleaning services for reservoirs and tanks
- 998535Sterilisation of objects or premises (operating rooms)
- 998536Furnace and chimney cleaning services
- 998537Exterior cleaning of buildings of all types
- 998538Cleaning of transportation equipment
- 998539Other cleaning services nowhere else classified
- 998540Packaging services of goods for others
- 998541Parcel packing and gift wrapping
- 998542Coin and currency packing services
- 998549Other packaging services nowhere else classified
- 998551Reservation services for transportation
- 998552Reservation services for accommodation, cruises and package tours
- 998553Reservation services for convention centres, congress centres and exhibition halls
- 998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
- 998555Tour operator services
- 998556Tourist guide services
- 998557Tourism promotion and visitor information services
- 998559Other travel arrangement and related services nowhere else classified
- 998591Credit reporting and rating services
- 998592Collection agency services
- 998593Telephone-based support services
- 998594Combined office administrative services
- 998595Specialised office support services such as duplicating services, mailing services, document preparation and the like
- 998596Events, exhibitions, conventions and trade shows organisation and assistance services
- 998597Landscape care and maintenance services
- 998598Other information services nowhere else classified
- 998599Other support services nowhere else classified
9986Support services to agriculture, hunting, forestry, fishing, mining and utilities12 codes
- 998611Support services to crop production
- 998612Animal husbandry services
- 998613Support services to hunting
- 998614Support services to forestry and logging
- 998615Support services to fishing
- 998619Other support services to agriculture, hunting, forestry and fishing
- 998621Support services to oil and gas extraction
- 998622Support services to other mining nowhere else classified
- 998631Support services to electricity transmission and distribution
- 998632Support services to gas distribution
- 998633Support services to water distribution
- 998634Support services to distribution services of steam, hot water and air-conditioning supply
9987Maintenance, repair and installation (except construction) services24 codes
- 998711Maintenance and repair services of fabricated metal products, except machinery and equipment
- 998712Maintenance and repair services of office and accounting machinery
- 998713Maintenance and repair services of computers and peripheral equipment
- 998714Maintenance and repair services of transport machinery and equipment
- 998715Maintenance and repair services of electrical household appliances
- 998716Maintenance and repair services of telecommunication equipments and apparatus
- 998717Maintenance and repair services of commercial and industrial machinery
- 998718Maintenance and repair services of elevators and escalators
- 998719Maintenance and repair services of other machinery and equipments
- 998721Repair services of footwear and leather goods
- 998722Repair services of watches, clocks and jewellery
- 998723Repair services of garments and household textiles
- 998724Repair services of furniture
- 998725Repair services of bicycles
- 998726Maintenance and repair services of musical instruments
- 998727Repair services for photographic equipment and cameras
- 998729Maintenance and repair services of other goods nowhere else classified
- 998731Installation services of fabricated metal products, except machinery and equipment
- 998732Installation services of industrial, manufacturing and service industry machinery and equipment
- 998733Installation services of office and accounting machinery and computers
- 998734Installation services of radio, television and communications equipment and apparatus
- 998735Installation services of professional medical machinery and equipment, and precision and optical instruments
- 998736Installation services of electrical machinery and apparatus nowhere else classified
- 998739Installation services of other goods nowhere else classified
9988Manufacturing services on physical inputs (goods) owned by others38 codes
- 998811Meat processing services
- 998812Fish processing services
- 998813Fruit and vegetables processing services
- 998814Vegetable and animal oil and fat manufacturing services
- 998815Dairy product manufacturing services
- 998816Other food product manufacturing services
- 998817Prepared animal feeds manufacturing services
- 998818Beverage manufacturing services
- 998819Tobacco manufacturing services nowhere else classified
- 998821Textile manufacturing services
- 998822Wearing apparel manufacturing services
- 998823Leather and leather product manufacturing services
- 998831Wood and wood product manufacturing services
- 998832Paper and paper product manufacturing services
- 998841Coke and refined petroleum product manufacturing services
- 998842Chemical product manufacturing services
- 998843Pharmaceutical product manufacturing services
- 998851Rubber and plastic product manufacturing services
- 998852Plastic product manufacturing services
- 998853Other non-metallic mineral product manufacturing services
- 998860Basic metal manufacturing services
- 998871Structural metal product, tank, reservoir and steam generator manufacturing services
- 998872Weapon and ammunition manufacturing services
- 998873Other fabricated metal product manufacturing and metal treatment services
- 998874Computer, electronic and optical product manufacturing services
- 998875Electrical equipment manufacturing services
- 998876General-purpose machinery manufacturing services nowhere else classified
- 998877Special-purpose machinery manufacturing services
- 998881Motor vehicle and trailer manufacturing services
- 998882Other transport equipment manufacturing services
- 998891Furniture manufacturing services
- 998892Jewellery manufacturing services
- 998893Imitation jewellery manufacturing services
- 998894Musical instrument manufacturing services
- 998895Sports goods manufacturing services
- 998896Game and toy manufacturing services
- 998897Medical and dental instrument and supply manufacturing services
- 998898Other manufacturing services nowhere else classified
9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services8 codes
- 998911Publishing, on a fee or contract basis
- 998912Printing and reproduction services of recorded media, on a fee or contract basis
- 998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services
- 998931Iron and steel casting services
- 998932Non-ferrous metal casting services
- 998933Metal forging, pressing, stamping, roll forming and powder metallurgy services
- 998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis
- 998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Section 9: Community, social and personal services and other miscellaneous services
9991Public administration and other services provided to the community as a whole; compulsory social security services17 codes
- 999111Overall Government public services
- 999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
- 999113Public administrative services related to the more efficient operation of business
- 999119Other administrative services of the government nowhere else classified
- 999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad
- 999122Services related to foreign economic aid
- 999123Services related to foreign military aid
- 999124Military defence services
- 999125Civil defence services
- 999126Police and fire protection services
- 999127Public administrative services related to law courts
- 999128Administrative services related to the detention or rehabilitation of criminals
- 999129Public administrative services related to other public order and safety affairs nowhere else classified
- 999131Administrative services related to sickness, maternity or temporary disablement benefit schemes
- 999132Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
- 999133Administrative services related to unemployment compensation benefit schemes
- 999134Administrative services related to family and child allowance programmes
9992Education services15 codes
- 999210Pre-primary education services
- 999220Primary education services
- 999231Secondary education services, general
- 999232Secondary education services, technical and vocational
- 999241Higher education services, general
- 999242Higher education services, technical
- 999243Higher education services, vocational
- 999249Other higher education services
- 999259Specialised education services
- 999291Cultural education services
- 999292Sports and recreation education services
- 999293Commercial training and coaching services
- 999294Other education and training services nowhere else classified
- 999295services involving conduct of examination for admission to educational institutions
- 999299Other educational support services
9993Human health and social care services20 codes
- 999311Inpatient services
- 999312Medical and dental services
- 999313Childbirth and related services
- 999314Nursing and physiotherapeutic services
- 999315Ambulance services
- 999316Medical laboratory and diagnostic-imaging services
- 999317Blood, sperm and organ bank services
- 999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
- 999321Residential health-care services other than by hospitals
- 999322Residential care services for the elderly and persons with disabilities
- 999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
- 999332Other social services with accommodation for children
- 999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
- 999334Other social services with accommodation for adults
- 999341Vocational rehabilitation services
- 999349Other social services without accommodation for the elderly and disabled nowhere else classified
- 999351Child day-care services
- 999352Guidance and counseling services nowhere else classified related to children
- 999353Welfare services without accommodation
- 999359Other social services without accommodation nowhere else classified
9994Sewage and waste collection, treatment and disposal and other environmental protection services16 codes
- 999411Sewerage and sewage treatment services
- 999412Septic tank emptying and cleaning services
- 999421Collection services of hazardous waste
- 999422Collection services of non-hazardous recyclable materials
- 999423General waste collection services, residential
- 999424General waste collection services, other nowhere else classified
- 999431Waste preparation, consolidation and storage services
- 999432Hazardous waste treatment and disposal services
- 999433Non-hazardous waste treatment and disposal services
- 999441Site remediation and clean-up services
- 999442Containment, control and monitoring services and other site remediation services
- 999443Building remediation services
- 999449Other remediation services nowhere else classified
- 999451Sweeping and snow removal services
- 999459Other sanitation services nowhere else classified
- 999490Other environmental protection services nowhere else classified
9995Services of membership organisations12 codes
- 999511Services furnished by business and employers organisations
- 999512Services furnished by professional organisations
- 999520Services furnished by trade unions
- 999591Religious services
- 999592Services furnished by political organisations
- 999593Services furnished by human rights organisations
- 999594Cultural and recreational associations
- 999595Services furnished by environmental advocacy groups
- 999596Services provided by youth associations
- 999597Other civic and social organisations
- 999598Home owners associations
- 999599Services provided by other membership organisations nowhere else classified
9996Recreational, cultural and sporting services24 codes
- 999611Sound recording services
- 999612Motion picture, videotape, television and radio programme production services
- 999613Audiovisual post-production services
- 999614Motion picture, videotape and television programme distribution services
- 999615Motion picture projection services
- 999621Performing arts event promotion and organisation services
- 999622Performing arts event production and presentation services
- 999623Performing arts facility operation services
- 999629Other performing arts and live entertainment services nowhere else classified
- 999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
- 999632Services of authors, composers, sculptors and other artists, except performing artists
- 999633Original works of authors, composers and other artists except performing artists, painters and sculptors
- 999641Museum and preservation services of historical sites and buildings
- 999642Botanical, zoological and nature reserve services
- 999651Sports and recreational sports event promotion and organisation services
- 999652Sports and recreational sports facility operation services
- 999659Other sports and recreational sports services nowhere else classified
- 999661Services of athletes
- 999662Support services related to sports and recreation
- 999691Amusement park and similar attraction services
- 999692Gambling and betting services including similar online services
- 999693Coin-operated amusement machine services
- 999694Lottery services
- 999699Other recreation and amusement services nowhere else classified
9997Other services18 codes
- 999711Coin-operated laundry services
- 999712Dry-cleaning services (including fur product cleaning services)
- 999713Other textile cleaning services
- 999714Pressing services
- 999715Dyeing and colouring services
- 999719Other washing, cleaning and dyeing services nowhere else classified
- 999721Hairdressing and barbers services
- 999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
- 999723Physical well-being services including health club and fitness centre
- 999729Other beauty treatment services nowhere else classified
- 999731Cemeteries and cremation services
- 999732Undertaking services
- 999791Services involving commercial use or exploitation of any event
- 999792Agreeing to do an act
- 999793Agreeing to refrain from doing an act
- 999794Agreeing to tolerate an act
- 999795Conduct of religious ceremonies or rituals by persons
- 999799Other services nowhere else classified
9998Domestic services1 codes
- 999800Domestic services both part time and full time
9999Services provided by extraterritorial organisations and bodies1 codes
- 999900Services provided by extraterritorial organisations and bodies
SAC code questions
What is a SAC code?
SAC stands for Services Accounting Code. It is the number that classifies a service under GST, the services version of an HSN code. All SAC codes start with 99, and the six digit codes come from the official Scheme of Classification of Services.
How many digits of the SAC code go on an invoice?
If your aggregate turnover in the previous year was up to ₹5 crore, four digits are enough (for example 9983), and you may leave the code off invoices to unregistered customers. Above ₹5 crore, show all six digits.
What is the SAC code for software or website development?
998314, "Information technology design and development services". IT consulting and support is 998313, and hosting is 998315.
What is the SAC code for graphic design or digital marketing?
Graphic, UI and brand design usually fall under 998391, specialty design services. Advertising and digital marketing services are 998361. Both are taxed at 18%.
Does the SAC code decide the GST rate?
The rate comes from the GST rate notification, which is organised by these headings. Most professional, technical and business services under heading 9983 are taxed at 18%, but some headings have other rates, so check the rate for your service before invoicing.
Source: GST Council, Scheme of Classification of Services, as amended. Extracted 9 October 2026.
Guides
- GST for freelancers in India: when to register, what to charge and how to invoice
The GST registration threshold for service providers, 18% on IT, design and marketing work, CGST + SGST vs IGST, SAC codes, and clients abroad.
- GST invoice format for services: every field the law asks for
The fields Rule 46 requires on a GST tax invoice for services, how to number invoices, the 30 day deadline, and when to issue a bill of supply instead.
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