Chapter 99

Services Accounting Codes (SAC)

566 six-digit service codes

GST on services is condition-based: the same heading can carry multiple rates depending on the service variant and the conditions attached to it.

Service headings 31 headings

Heading	GST	Codes
9954	Nil - 18%	995411, 995412, 995413, 995414, 995415, 995416, 995419, 995421, 995422, 995423, 995424, 995425, 995426, 995427, 995428, 995429, 995431, 995432, 995433, 995434, 995435, 995439, 995441, 995442, 995443, 995444, 995449, 995451, 995452, 995453, 995454, 995455, 995456, 995457, 995458, 995459, 995461, 995462, 995463, 995464, 995465, 995466, 995468, 995469, 995471, 995472, 995473, 995474, 995475, 995476, 995477, 995478, 995479
9961	Nil - 18%	996111
9962	Nil - 18%	996211
9963	Nil - 18%	996311, 996312, 996313, 996321, 996322, 996329, 996331, 996332, 996333, 996334, 996335, 996336, 996337, 996339
9964	Nil - 18%	996411, 996412, 996413, 996414, 996415, 996416, 996419, 996421, 996422, 996423, 996424, 996425, 996426, 996427, 996429
9965	Nil - 18%	996511, 996512, 996513, 996519, 996521, 996522, 996531, 996532, 996541
9966	Nil - 18%	996601, 996602, 996603, 996609
9967	Nil - 18%	996711, 996712, 996713, 996719, 996721, 996722, 996729, 996731, 996739, 996741, 996742, 996743, 996744, 996749, 996751, 996752, 996753, 996759, 996761, 996762, 996763, 996764, 996791, 996792, 996793, 996799
9968	Nil - 18%	996811, 996812, 996813, 996819
9969	Nil - 18%	996911, 996912, 996913, 996921, 996922, 996929
9971	Nil - 18%	997111, 997112, 997113, 997114, 997119, 997120, 997131, 997132, 997133, 997134, 997135, 997136, 997137, 997139, 997141, 997142, 997143, 997144, 997145, 997146, 997149, 997151, 997152, 997153, 997154, 997155, 997156, 997157, 997158, 997159, 997161, 997162, 997163, 997164, 997169, 997171, 997172
9972	Nil - 18%	997211, 997212, 997213, 997214, 997215, 997221, 997222, 997223, 997224
9973	Nil - 18%	997311, 997312, 997313, 997314, 997315, 997316, 997319, 997321, 997322, 997323, 997324, 997325, 997326, 997327, 997329, 997331, 997332, 997333, 997334, 997335, 997336, 997337, 997338, 997339
9981	Nil - 18%	998111, 998112, 998113, 998114, 998121, 998122, 998130, 998141, 998142, 998143, 998144, 998145
9982	Nil - 18%	998211, 998212, 998213, 998214, 998215, 998216, 998221, 998222, 998223, 998224, 998231, 998232, 998240
9983	Nil - 18%	998311, 998312, 998313, 998314, 998315, 998316, 998319, 998321, 998322, 998323, 998324, 998325, 998326, 998327, 998328, 998331, 998332, 998333, 998334, 998335, 998336, 998337, 998338, 998339, 998341, 998342, 998343, 998344, 998345, 998346, 998347, 998348, 998349, 998351, 998352, 998359, 998361, 998362, 998363, 998364, 998365, 998366, 998371, 998372, 998381, 998382, 998383, 998384, 998385, 998386, 998387, 998391, 998392, 998393, 998394, 998395, 998396, 998397, 998399
9984	Nil - 18%	998411, 998412, 998413, 998414, 998415, 998419, 998421, 998422, 998423, 998424, 998429, 998431, 998432, 998433, 998434, 998439, 998441, 998442, 998443, 998451, 998452, 998453, 998461, 998462, 998463, 998464, 998465, 998466
9985	Nil - 18%	998511, 998512, 998513, 998514, 998515, 998516, 998517, 998519, 998521, 998522, 998523, 998524, 998525, 998526, 998527, 998528, 998529, 998531, 998532, 998533, 998534, 998535, 998536, 998537, 998538, 998539, 998540, 998541, 998542, 998549, 998551, 998552, 998553, 998554, 998555, 998556, 998557, 998559, 998591, 998592, 998593, 998594, 998595, 998596, 998597, 998598, 998599
9986	Nil - 18%	998611, 998612, 998613, 998614, 998615, 998619, 998621, 998622, 998631, 998632, 998633, 998634
9987	5% - 18%	998711, 998712, 998713, 998714, 998715, 998716, 998717, 998718, 998719, 998721, 998722, 998723, 998724, 998725, 998726, 998727, 998729, 998731, 998732, 998733, 998734, 998735, 998736, 998739
9988	Nil - 18%	998811, 998812, 998813, 998814, 998815, 998816, 998817, 998818, 998819, 998821, 998822, 998823, 998831, 998832, 998841, 998842, 998843, 998851, 998852, 998853, 998860, 998871, 998872, 998873, 998874, 998875, 998876, 998877, 998881, 998882, 998891, 998892, 998893, 998894, 998895, 998896, 998897, 998898
9989	18%	998911, 998912, 998920, 998931, 998932, 998933, 998941, 998942
9991	Nil - 18%	999111, 999112, 999113, 999119, 999121, 999122, 999123, 999124, 999125, 999126, 999127, 999128, 999129, 999131, 999132, 999133, 999134
9992	Nil - 18%	999210, 999220, 999231, 999232, 999241, 999242, 999243, 999249, 999259, 999291, 999292, 999293, 999294, 999295, 999299
9993	Nil - 18%	999311, 999312, 999313, 999314, 999315, 999316, 999317, 999319, 999321, 999322, 999331, 999332, 999333, 999334, 999341, 999349, 999351, 999352, 999353, 999359
9994	Nil - 18%	999411, 999412, 999421, 999422, 999423, 999424, 999431, 999432, 999433, 999441, 999442, 999443, 999449, 999451, 999459, 999490
9995	Nil - 18%	999511, 999512, 999520, 999591, 999592, 999593, 999594, 999595, 999596, 999597, 999598, 999599
9996	Nil - 40%	999611, 999612, 999613, 999614, 999615, 999621, 999622, 999623, 999629, 999631, 999632, 999633, 999641, 999642, 999651, 999652, 999659, 999661, 999662, 999691, 999693, 999699
9997	Nil - 18%	999711, 999712, 999713, 999714, 999715, 999719, 999721, 999722, 999723, 999729, 999731, 999732, 999791, 999792, 999793, 999794, 999795, 999799
9998	18%	999800
9999	Nil - 18%	999900

Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.

Data updated: 14 Aug 2026