Services under GST are classified with SAC codes. They all sit in Chapter 99 of the GST tariff, so every code starts with 99 and runs to six digits. Accounting and bookkeeping services, for example, fall under 998222, goods transport agency services under 996511, and job work on textiles under 998821.
Where it shows up
A service invoice carries the SAC code against each line, under the same digit rules as HSN codes for goods: four digits on B2B invoices when the previous year's aggregate turnover is up to ₹5 crore, six digits above that (as of October 2026). The codes then appear in the HSN summary of GSTR-1.
Why it is worth getting right
The code decides the rate and, for some services, whether tax is paid by the supplier or by the buyer under reverse charge. A CA firm, a transporter and a job worker each have their own codes, and many businesses supply both goods and services: a pump maker that also repairs pumps bills the pump under its HSN code and the repair under a SAC code.
The official list of codes and rates is published by the CBIC in the services rate notifications.