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 |
|---|---|---|
| 9987 |
(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. Condition:Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9987 |
(ia)Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. Condition:- |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9987 |
(ii) Maintenance, repair and installation (except construction) services, other than (i) and (ia) above and serial number 38 below. Condition:- |
CGST - 9% SGST - 9% IGST - 18% |
| 9987 |
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. Condition:- |
CGST - 9% SGST - 9% IGST - 18% |