SAC stands for Service Accounting Code and is applicable to all the services rendered within India. This system is used for classifying, measuring and determining the applicability of GST services in India. The Harmonized System Nomenclature (HSN) code is used for Indian goods and follows the World Customs Organization’s global classification system. Meanwhile, the SAC code, based on the United Nations’ classification, has been customized by the CBIC to fit the Indian context.
Under the GST regime, services are classified under SAC codes which are taaxed under 5 tax slabs i.e. 0, 5%,12%, 18%, 28%. However, services not classified under the SAC list attract an 18% levy of GST.
| SAC Code | Description of Services | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 9987 | Maintenance,Repair And Installation(Except Construction)Services | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998711 | Maintenance And Repair Services Of Fabricated Metal Products, Except Machinery And Equipment. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998712 | Maintenance And Repair Services Of Office And Accounting Machinery | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998713 | Maintenance And Repair Services Of Computers And Peripheral Equipment | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998714 | Maintenance And Repair Services Of Transport Machinery And Equipment | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998715 | Maintenance And Repair Services Of Electrical Household Appliances | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998716 | Maintenance And Repair Services Of Telecommunication Equipments And Apparatus | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998717 | Maintenance And Repair Services Of Commercial And Industrial Machinery. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998718 | Maintenance And Repair Services Of Elevators And Escalators | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998719 | Maintenance And Repair Services Of Other Machinery And Equipments | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998721 | Repair Services Of Footwear And Leather Goods | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998722 | Repair Services Of Watches, Clocks And Jewellery | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998723 | Repair Services Of Garments And Household Textiles | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998724 | Repair Services Of Furniture | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998725 | Repair Services Of Bicycles | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998726 | Maintenance And Repair Services Of Musical Instruments | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998727 | Repair Services For Photographic Equipment And Cameras | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998729 | Maintenance And Repair Services Of Other Goods N.E.C. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998731 | Installation Services Of Fabricated Metal Products, Except Machinery And Equipment. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998732 | Installation Services Of Industrial, Manufacturing And Service Industry Machinery And Equipment. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998733 | Installation Services Of Office And Accounting Machinery And Computers | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998734 | Installation Services Of Radio, Television And Communications Equipment And Apparatus. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998735 | Installation Services Of Professional Medical Machinery And Equipment, And Precision And Optical Instruments. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998736 | Installation Services Of Electrical Machinery And Apparatus N.E.C. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
| 998739 | Installation Services Of Other Goods N.E.C. | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | 5% 5% 18% |
