Service codes: 568. Headings: 31. Groups: 124.
Construction Services
53 codesDistributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
79 codesFinancial and related services; real estate services; and rental and leasing services
71 codesBusiness and Production Services
241 codesCommunity, Social & Personal Services and other miscellaneous services
124 codesSAC classifies services for GST invoicing and service reporting. NIC classifies the economic activity behind the business. A service provider may use NIC for registration context and SAC for invoice or tax classification, so the two layers should be connected carefully and source-backed.
This hub is generated from the locally cached official CBIC source and connects services to adjacent NIC, NCO, HSN and education pathways where that helps classification decisions.
Status: ready
Generated records: 568 / minimum 300
Expected local source: data/sources/sac/Classification-Scheme-for-Services-under-GST.xlsx
SAC is a Service Accounting Code used for classifying services in GST workflows. It is different from NIC, which classifies the business activity.
Service activities in NIC sections such as construction, finance, education, health and support services can be linked to SAC rows when verified source or matrix data is available.
SAC pages are generated from the official CBIC GST services classification Excel cached in data/sources/sac.
Construction services of single dwelling or multi dewlling or multi-storied residential buildings
Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
Construction Services of other buildings n.e.c
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
General construction services of local water & sewage pipelines, electricity and communication cables & related works
General construction services of mines and industrial plants
General Construction services of Power Plants and its related infrastructure
General construction services of outdoor sport and recreation facilities
General construction services of other civil engineering works n.e.c.
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Demolition services
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
Excavating and earthmoving services
Water well drilling services and septic system installation services
Other site preparation services n.e.c
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Installation, assembly and erection services of prefabricated buildings
Installation, assembly and erection services of other prefabricated structures and constructions