SAC Code
Also called: Services Accounting Code, SAC
What is SAC Code?
A SAC code, or Services Accounting Code, classifies services for GST the way HSN codes classify goods. Restaurant service, consultancy, transport and repairs each sit under their own SAC, and the code determines the applicable rate.
Why SAC Code matters
Service businesses that leave SAC codes off invoices create the same filing gap that missing HSN codes create for goods sellers, and inconsistent codes across bills make the return summary impossible to reconcile.
How SAC Code works in practice
Set the SAC on each service line in your catalogue. Restaurants commonly bill dine-in service under 996331 and use a separate code for outdoor catering, so keeping them apart at the item level saves rework later.
Frequently asked questions
Dine-in restaurant service is commonly billed under SAC 996331, with different codes for catering and other food service arrangements.