Services (SAC) HSN codes.
5 codes in this category with current GST rates, common product coverage, and FAQs for Indian SMB invoicing.
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SAC 9983 18% GST
Consulting & Professional Services
SAC 9983 covers management, technical, and professional consulting services. Standard GST is 18%. Most freelance consulting, strategy advisory, and professional-firm work uses this code.
Unit (UQC): NOS
SAC 9963 5% GST
Restaurant Services
SAC 9963 covers restaurant, catering, and food service. GST is 5% without ITC (most standalone restaurants) or 18% with ITC (restaurants in 5-star hotels, certain categories).
Unit (UQC): NOS
SAC 9987 18% GST
IT Services (software, hosting, support)
SAC 9987 covers information technology services — software development, hosting, maintenance, IT support. Standard GST is 18%.
Unit (UQC): NOS
SAC 9982 18% GST
Legal Services
SAC 9982 covers legal services provided by advocates and law firms. Under reverse-charge mechanism (RCM): client pays 18% GST, not the lawyer.
Unit (UQC): NOS
SAC 9964 5% GST
Transport Services (road, rail, air freight)
SAC 9964 covers transport of goods. Rates vary by mode and nature: Goods Transport Agency (GTA) commonly 5% (no ITC) or 12% (with ITC). Courier services 18%.
Unit (UQC): NOS
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