Distinguishing IT Design vs Development vs Hosting
Quickly identify whether your contract falls under SAC 998313 (IT consulting), 998314 (IT design & development), or 998315 (hosting & infrastructure).
SAC Code Finder
Find the exact 6-digit Services Accounting Code (SAC) for billing your services under Indian GST. Search across IT software development, web design, management consulting, digital marketing, legal advisory, goods transport (GTA), construction, catering, and maintenance services—complete with standard GST rates and one-click copy.
Sector:
Showing 31 SAC codesAll Indian services start with 99
IT & Digital ServicesGST: 18%
Custom Software Development Services
Analysis, design, coding and testing of bespoke custom software applications, SaaS systems and mobile apps.
9983 - Other professional, technical & business services
IT & Digital ServicesGST: 18%
System and Software Consulting Services
Providing advice on hardware and software configuration, enterprise architecture and IT infrastructure planning.
9983 - Other professional, technical & business services
IT & Digital ServicesGST: 18%
IT Infrastructure Provisioning & Hosting Services
Cloud hosting, website hosting, dedicated servers, VPS, cloud computing storage and database hosting.
9983 - Other professional, technical & business services
IT & Digital ServicesGST: 18%
IT System Support & Maintenance Services
Annual maintenance contracts (AMC) for software, bug fixing, technical helpdesk, server administration and patches.
9983 - Other professional, technical & business services
IT & Digital ServicesGST: 18%
Website Design and Development Services
Designing, building, styling and maintaining client websites, landing pages and e-commerce portals.
9983 - Other professional, technical & business services
IT & Digital ServicesGST: 18%
Network Management & Cybersecurity Services
Security audits, penetration testing, firewall management, vulnerability scanning and disaster recovery services.
9983 - Other professional, technical & business services
Professional & ConsultingGST: 18%
Financial Auditing & Statutory Audit Services
Examination of the accounting records and other supporting evidence of an entity to certify financial statements.
9982 - Legal and accounting services
Professional & ConsultingGST: 18%
Accounting, Bookkeeping & Payroll Services
Recording business transactions, preparing balance sheets, bank reconciliation and monthly payroll calculation.
9982 - Legal and accounting services
Professional & ConsultingGST: 18%
Tax Planning, GST & Income Tax Advisory Services
Corporate and individual tax planning, preparation of tax returns, GST compliance, TDS filings and representation.
9982 - Legal and accounting services
Professional & ConsultingGST: 18% (RCM often applies)
Legal Advisory and Representation Services
Legal advice and drafting of contracts, litigation representation, legal scrutiny and intellectual property filing.
9982 - Legal and accounting services
Professional & ConsultingGST: 18%
Management Consulting & Strategic Advisory
Advisory services concerning business strategy, financial management, marketing strategy and corporate reorganization.
9983 - Other professional, technical & business services
Professional & ConsultingGST: 18%
Architectural & Urban Planning Services
Architectural design, building plans, landscape design and urban master planning.
9983 - Other professional, technical & business services
Professional & ConsultingGST: 18%
Engineering and Project Management Services
Structural engineering, mechanical, electrical and plumbing (MEP) design and industrial engineering consulting.
9983 - Other professional, technical & business services
Professional & ConsultingGST: 18%
Graphic Design, UI/UX & Interior Design Services
Brand identity, logos, corporate stationery, mobile app UI/UX wireframing, package design and interior decoration.
9983 - Other professional, technical & business services
Marketing & MediaGST: 18%
Advertising Campaign Planning & Full-Service Agency
Creating and realizing advertising campaigns across TV, radio, print, internet and outdoor media.
9983 - Advertising and related services
Marketing & MediaGST: 18%
Sale of Internet Advertising Space (Digital Ads)
Selling banner space, search engine ads, sponsored posts and programmatic advertising impressions.
9983 - Advertising and related services
Marketing & MediaGST: 18%
Market Research and Public Opinion Polling
Consumer behavior surveys, competitive analysis, market potential assessment and brand tracking.
9983 - Advertising and related services
Marketing & MediaGST: 18%
Commercial Photography and Videography Services
Product photography, corporate video production, event coverage, ad films and drone aerial shooting.
9983 - Photographic and videography services
Logistics & TransportGST: 5% (RCM) / 12%
Road Transport of Goods by Goods Transport Agency (GTA)
Transportation of cargo and packages by road with consignment note (5% under reverse charge or 12% with ITC).
9965 - Goods transport services
Logistics & TransportGST: 18%
Courier Services & Express Cargo Delivery
Door-to-door express parcel delivery, domestic courier tracking and international air express delivery.
9968 - Postal and courier services
Logistics & TransportGST: 18% (Agri 0%)
Storage and Warehousing Services of Goods
Commercial warehousing, cold storage for non-agricultural goods, inventory handling and fulfillment centers.
9967 - Supporting transport services
Logistics & TransportGST: 5%
Passenger Transport by Taxi or Cab Aggregator (Ola/Uber)
Transport of passengers by metered cabs, auto-rickshaws through e-commerce operators and app-based taxis.
9964 - Passenger transport services
Hospitality & FoodGST: 5% (no ITC) / 18%
Restaurant and Cloud Kitchen Food Services
Dining in standalone restaurants, cafes, take-away, cloud kitchens (5% without ITC); hotel restaurants with room tariff > ₹7500 (18%).
9963 - Accommodation, food and beverage services
Hospitality & FoodGST: 5%
Outdoor Catering Services
Catering food and beverages at banquets, weddings, parties, conventions and corporate gatherings.
9963 - Accommodation, food and beverage services
Hospitality & FoodGST: 12% / 18%
Hotel Room Accommodation Services
Hotel, resort, guest house and homestay accommodation (12% if room tariff <= ₹7,500/day, 18% if > ₹7,500/day).
9963 - Accommodation, food and beverage services
Construction & Real EstateGST: 1% / 5% / 18%
General Construction of Residential Buildings
Affordable housing construction (1%), standard residential complexes (5%), commercial construction (18%).
9954 - Construction services
Construction & Real EstateGST: 18%
Rental or Leasing of Commercial Real Estate
Renting of office spaces, retail shops, showrooms, industrial sheds and commercial complexes.
9972 - Real estate services
Maintenance & RepairGST: 18%
Maintenance and Repair of Computers & Office Machinery
Repair, troubleshooting and routine servicing of desktop PCs, laptops, printers and electronic peripherals.
9987 - Maintenance and repair services
Maintenance & RepairGST: 18%
Maintenance and Servicing of Motor Vehicles
Car servicing, wheel alignment, denting, painting, motorcycle overhaul and preventive automobile maintenance.
9987 - Maintenance and repair services
Education & TrainingGST: 18%
Commercial Training & Coaching Services
Private tuition, competitive exam coaching institutes, corporate skill training and vocational seminars.
9992 - Education services
HealthcareGST: 0% (Exempt)
Inpatient Hospital Healthcare Services
Medical consultation, diagnostic procedures and healthcare services by clinical establishments and certified medical practitioners.
9993 - Human health and social care
Services Accounting Code (SAC) Guidelines:
In India, all services are classified under Chapter 99 of the GST tariff. Most standard services attract an 18% GST rate unless specifically exempt (e.g. healthcare, basic educational institutions) or subject to lower concessional rates (e.g. passenger cab transport or standalone dining at 5%).
How to Use the SAC Code Finder
- 1
Enter a service keyword (e.g., 'software', 'marketing', 'accounting', 'interior design', 'transport', 'rent') or a 99xx code.
- 2
Filter by service sector (IT & Tech, Professional & Consulting, Creative & Media, Logistics, Hospitality, etc.).
- 3
Check the 6-digit SAC code, official CBIC group description, and standard GST rate (typically 18%, 12%, or 5%).
- 4
Click the Copy button to paste the SAC code straight into your GST invoice or client quotation.
Practical Use Cases
Invoicing Brand Sponsorships & Ad Campaigns
Look up SAC codes for advertising agency services (998361), sale of digital ad space (998365), photography (99838), and video production.
Verifying Vendor Bills & RCM Applicability
Check SAC classifications for legal services (9982), Goods Transport Agencies (9965/9967), and security services to verify Reverse Charge Mechanism (RCM) compliance.
SAC Code Finder Features
All Heading 99 Classifications
Comprehensive database of official Indian GST service codes categorized for quick browsing.
Freelancer & Agency Friendly
Includes specialized codes for UI/UX, software development, video editing, and digital marketing.
Instant Verification Guidance
Clear guidance on reverse charge mechanism (RCM) applicability for transport and legal services.
100% Private & In-Browser
Calculations and document previews run entirely in your web browser. No financial data is ever stored on our servers.
Free for Indian Businesses
Created specifically for freelancers, consultants, shop owners, traders and MSMEs across India with zero subscription costs.
Mobile & Print Ready
Optimized for one-hand mobile input, instant copy actions, and clean A4 printable layouts.
Technical Specifications & Best Practices
- ✓All Indian GST service codes begin with the 2-digit chapter prefix `99`, followed by 2 digits for the major service heading and 2 digits for the specific service tariff.
- ✓Most commercial, IT, consulting, and agency services in India attract the standard 18% GST slab.
- ✓Certain services (such as legal services by advocates, GTA road transport, or sponsorship services) may be subject to Reverse Charge Mechanism (RCM) under Section 9(3) of the CGST Act.
- ✓Export of services outside India qualifies as a zero-rated supply (0% IGST under LUT) provided conditions under Section 2(6) of the IGST Act are met.