Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.
| SAC | Description | Percentage |
|---|---|---|
| 9973 |
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. Condition:- |
CGST - 6% SGST - 6% IGST - 12% |
| 9973 |
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. - |
CGST - 9% SGST - 9% IGST - 18% |
| 9973 |
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Condition:- |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9973 |
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Condition:- |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9973 |
(vi) Leasing of motor vehicles purchased and leased prior to 1stJuly 2017; Condition:- |
CGST - 65 per cent. Of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% SGST - 65 per cent. Of the rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% IGST - 65 per cent. Of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% |
| 9973 |
(viia) Leasing or renting of goods |
CGST - Same rate of central tax as applicable on supply of like goods involving transfer of title in goods.% SGST - Same rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods.% IGST - Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.% |
| 9973 |
(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. Condition:- |
CGST - 9% SGST - 9% IGST - 18% |
| 9973 |
Services by way of giving on hire – |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 |
Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1stApril, 2016, on payment of licence fee or spectrum user charges, as the case may be. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 |
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 |
Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: |
CGST - Nil% SGST - Nil% IGST - Nil% |