SAC · 6 digits · GSTR-1 table 12 · 18% standard

SAC lookup — the code on your invoice

Services carry SAC codes (goods carry HSN). Your invoice, GSTR-1 and LUT declarations all ask for it. Type what you do.

The rules this tool applies

• Digits required: turnover up to ₹5 crore — 4 digits on B2B invoices (optional on B2C); above ₹5 crore — 6 digits on every invoice. Six is always safe.
• Where it goes: every tax invoice and bill of supply; GSTR-1 table 12 (HSN summary); the LUT application; e-invoices (mandatory above ₹5 crore).
• Rate is by code: nearly all professional and technical services are 18%; the code doesn't change your rate unless it moves the service into an exempt or 5% category.
• Exports: same SAC, 0% under LUT — the code still has to appear.
• Wrong code, right tax: a mismatched SAC with the correct rate is a minor error (general penalty up to ₹50,000 under s.125, rarely levied); an omitted code on a mandatory invoice is the same. Fix it in the next return.

Worked example

A freelance web developer picks 998314 (IT design and development) at 18%; her video-editing side work is 998386; a training course she sells online is 998439 (or 999293 if delivered live). All three can appear on one GSTR-1 HSN summary with separate lines.

Edge cases to know

• OIDAR codes (99843x) matter for foreign platforms selling to Indian consumers; an Indian freelancer exporting content uses them too but at 0% under LUT.
• Goods you also sell (say, prints or hardware) need 4/6/8-digit HSN from the Customs tariff — not in this list.
• Mixed supply: a bundle is taxed at the highest-rated component; a composite supply at the principal one — pick the code of the principal service.
• Nothing fits: 998399 (other professional services) or 998599 (other support services) are the residual buckets — confirm with your CA.

Related tools

• GST calculator — the amount at 18%.
• Export invoice generator — SAC field built in.
• Export of services checker.

Last verified: 18 September 2026 — Codes per the Scheme of Classification of Services (Annexure to Notification 11/2017-CT(Rate)); rates per the GST 2.0 schedule effective 22 September 2025; digit rules per Notification 78/2020-CT. The 57th GST Council meets on 7 October 2026; this page is re-checked after every Council. · GST advice varies with facts — confirm with a CA.