The Service Accounting Codes (SAC) have not been declared in the Model GST Law.
| Accounting Codes | |||||
|---|---|---|---|---|---|
| S.No. | Description of the Service(s) | Tax collection | Other Receipts* | Deduct refunds** | Penalties |
| 1. | Tax on Telephone Billing | 00440003 | 00440119 | 00440122 | 00441296 |
| 2. | Tax on General Insurance Premia | 00440005 | 00440006 | 00440120 | 00441297 |
| 3. | Tax on Stock Brokerage Commission | 00440008 | 00440009 | 00440121 | 00441298 |
| 4. | Advertising Services | 00440013 | 00440016 | 00440017 | 00441299 |
| 5. | Courier Services | 00440014 | 00440018 | 00440019 | 00441300 |
| 6. | Radio Paging Services | 00440015 | 00440020 | 00440021 | 00441301 |
| 7. | Customs House Agent Services | 00440026 | 00440027 | 00440028 | 00441302 |
| 8. | Steamer Agent Services | 00440029 | 00440030 | 00440031 | 00441303 |
| 9. | Air Travel Agent Services | 00440032 | 00440033 | 00440034 | 00441304 |
| 10. | Mandap Keeper Services | 00440035 | 00440036 | 00440037 | 00441305 |
| 11. | Clearing and Forwarding Agent Services | 00440045 | 00440046 | 00440047 | 00441306 |
| 12. | Rent a Cab Scheme Operator Services | 00440048 | 00440049 | 00440050 | 00441307 |
| 13. | Consulting Engineer Services | 00440057 | 00440058 | 00440059 | 00441310 |
| 14. | Man Power Recruitment Services | 00440060 | 00440061 | 00440062 | 00441311 |
| 15. | Tour Operator Services | 00440063 | 00440064 | 00440065 | 00441312 |
| 16. | Goods Transport Operator Services | 00440067 | 00440068 | 00440069 | 00441313 |
| 17. | Architect Services | 00440072 | 00440073 | 00440074 | 00441314 |
| 18. | Interior Decoration/Designers Services | 00440076 | 00440077 | 00440078 | 00441315 |
| 19. | Mechnised Slaughter House Services | 00440080 | 00440081 | 00440082 | 00441316 |
| 20. | Under Writer Services | 00440084 | 00440085 | 00440086 | 00441317 |
| 21. | Credit Rating Agency Services | 00440088 | 00440089 | 00440090 | 00441318 |
| 22. | Chartered Accountant Services | 00440092 | 00440093 | 00440094 | 00441319 |
| 23. | Cost Accountant Services | 00440096 | 00440097 | 00440098 | 00441320 |
| 24. | Company Secretary Services | 00440100 | 00440101 | 00440102 | 00441321 |
| 25. | Real Estate Agent/Consultant Service | 00440104 | 00440105 | 00440106 | 00441322 |
| 26. | Security/Detective Agency Services | 00440108 | 00440109 | 00440110 | 00441323 |
| 27. | Market Research Agency Services | 00440112 | 00440113 | 00440114 | 00441324 |
| 28. | Management Consultant Services | 00440116 | 00440117 | 00440118 | 00441325 |
| 29. | Scientific and Technical Consultancy Service | 00440125 | 00440126 | 00440127 | 00441326 |
| 30. | Photography service | 00440129 | 00440130 | 00440131 | 00441327 |
| 31. | Convention service | 00440133 | 00440134 | 00440135 | 00441328 |
| 32. | Leased circuits service | 00440137 | 00440138 | 00440139 | 00441329 |
| 33. | Telegraph service | 00440141 | 00440142 | 00440143 | 00441330 |
| 34. | Telex service | 00440145 | 00440146 | 00440147 | 00441331 |
| 35. | Facsimile service | 00440149 | 00440150 | 00440151 | 00441332 |
| 36. | On-line information and database access and/or retrieval service | 00440153 | 00440154 | 00440155 | 00441333 |
| 37. | Video tape production service | 00440157 | 00440158 | 00440159 | 00441334 |
| 38. | Sound recording service | 00440161 | 00440162 | 00440163 | 00441335 |
| 39. | Broadcasting service | 00440165 | 00440166 | 00440167 | 00441336 |
| 40. | Insurance auxiliary services | 00440169 | 00440170 | 00440171 | 00441338 |
| 41. | Banking and other financial services | 00440173 | 00440174 | 00440175 | 00441339 |
| 42. | Port services | 00440177 | 00440178 | 00440179 | 00441341 |
| 43. | Service or repair provided by authorised service station for motorcar and two wheeled motor vehicle. | 00440181 | 00440182 | 00440183 | 00441343 |
| 44. | Life Insurance Service including insurance auxiliary services relating to Life Insurance. | 00440185 | 00440186 | 00440187 | 00441346 |
| 45. | Cargo Handling Services | 00440189 | 00440190 | 00440191 | 00441348 |
| 46. | Storage and Warehouse Services | 00440193 | 00440194 | 00440195 | 00441350 |
| 47. | Event Management Services | 00440197 | 00440198 | 00440199 | 00441353 |
| 48. | Rail Travel Agent services | 00440201 | 00440202 | 00440203 | 00441356 |
| 49. | Health Club and Fitness Centers Services | 00440205 | 00440206 | 00440207 | 00441358 |
| 50. | Beauty Parlours Services | 00440209 | 00440210 | 00440211 | 00441361 |
| 51. | Fashion Designing Services | 00440213 | 00440214 | 00440215 | 00441363 |
| 52. | Cable Operators services | 00440217 | 00440218 | 00440219 | 00441366 |
| 53. | Dry cleaning Services. | 00440221 | 00440222 | 00440223 | 00441369 |
| 54. | Business auxiliary services | 00440225 | 00440226 | 00440227 | 00441371 |
| 55. | Commercial training and coaching center | 00440229 | 00440230 | 00440231 | 00441374 |
| 56. | Commissioning and installation Service | 00440233 | 00440234 | 00440235 | 00441376 |
| 57. | Franchise service | 00440237 | 00440238 | 00440239 | 00441384 |
| 58. | Internet cafe | 00440241 | 00440242 | 00440243 | 00441386 |
| 59. | Maintenance and repair service | 00440245 | 00440246 | 00440247 | 00441388 |
| 60. | Technical testing & analysis: technical inspection and certification Service | 00440249 | 00440250 | 00440251 | 00441389 |
| 61. | Business Exhibition Services | 00440254 | 00440255 | 00440256 | 00441390 |
| 62. | Airport Services | 00440258 | 00440259 | 00440260 | 00441391 |
| 63. | Transport of goods by air | 00440266 | 00440267 | 00440268 | 00441393 |
| 64. | Survey and exploration of mineral | 00440270 | 00440271 | 00440272 | 00441394 |
| 65. | Opinion poll services | 00440274 | 00440275 | 00440276 | 00441395 |
| 66. | Intellectual property services other than copyright | 00440278 | 00440279 | 00440280 | 00441396 |
| 67. | Forward contract services | 00440282 | 00440283 | 00440284 | 00441397 |
| 68. | Outdoor Caterers Services | 00440051 | 00440052 | 00440053 | 00441308 |
| 69. | Pandal or Shamiana Contractors Services | 00440054 | 00440055 | 00440056 | 00441309 |
| 70. | TV or Radio programme production | 00440286 | 00440287 | 00440288 | 00441398 |
| 71. | Construction services in respect of commercial or industrial buildings and civil structures | 00440290 | 00440291 | 00440292 | 00441399 |
| 72. | Travel agents (other than air/rail travel agents) | 00440294 | 00440295 | 00440296 | 00441400 |
| 73. | Transport of goods by Road | 00440262 | 00440263 | 00440264 | 00441392 |
| 74. | Transport of goods through pipeline or other conduit | 00440302 | 00440303 | 00440304 | 00441430 |
| 75. | Site formation and clearance, excavation and earth moving and demolition services, other than those provided to agriculture, irrigation and watershed development | 00440306 | 00440307 | 00440308 | 00441431 |
| 76. | Dredging service of river, port, harbour, backwater or estuary | 00440310 | 00440311 | 00440312 | 00441432 |
| 77. | Survey and map making other than those by Government departments | 00440314 | 00440315 | 00440316 | 00441433 |
| 78. | Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying | 00440318 | 00440319 | 00440320 | 00441434 |
| 79. | Membership of club or association with specified exclusions | 00440322 | 00440323 | 00440324 | 00441435 |
| 80. | Packaging services | 00440326 | 00440327 | 00440328 | 00441436 |
| 81. | Mailing list compilation and mailing | 00440330 | 00440331 | 00440332 | 00441437 |
| 82. | Construction of residential complexes having more than twelve residential houses or apartments together with common areas and other appurtenances | 00440334 | 00440335 | 00440336 | 00441438 |
| 83. | Service provided by a Registrar to an issue | 00440338 | 00440339 | 00440340 | 00441439 |
| 84. | Service provided by a Share Transfer Agent | 00440342 | 00440343 | 00440344 | 00441440 |
| 85. | Automated Teller Machine operations, Maintenance or management | 00440346 | 00440347 | 00440348 | 00441441 |
| 86. | Service provided by a recovery agent | 00440350 | 00440351 | 00440352 | 00441442 |
| 87. | Sale of space or time for advertisement, other than in print media | 00440354 | 00440355 | 00440356 | 00441443 |
| 88. | Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events. | 00440358 | 00440359 | 00440360 | 00441444 |
| 89. | Transport of passengers embarking on international journey by air, other than economy class passengers | 00440362 | 00440363 | 00440364 | 00441445 |
| 90. | Transport of goods in containers by rail by any person, other than Government railway. | 00440390 | 00440391 | 00440392 | 00441446 |
| 91. | Business support services | 00440366 | 00440367 | 00440368 | 00441447 |
| 92. | Auctioneers service, other than auction of property under directions or orders of a count of law or auction by the Central Government. | 00440370 | 00440371 | 00440372 | 00441448 |
| 93. | Public relations service | 00440374 | 00440375 | 00440376 | 00441449 |
| 94. | Ship Management services | 00440378 | 00440379 | 00440380 | 00441450 |
| 95. | Internet Telephony service | 00440382 | 00440383 | 00440384 | 00441451 |
| 96. | Transport of persons by cruise ship | 00440386 | 00440387 | 00440388 | 00441452 |
| 97. | Credit Card, debit card change card or other payment card related services | 00440394 | 00440395 | 00440396 | 00441453 |
| 98. | Services provided by a telegraph authority in relation to telecommunication services. | 00440398 | 00440399 | 00440400 | 00441454 |
| 99. | Services provided in relation to mining of mineral, oil or gas. | 00440402 | 00440403 | 00440404 | 00441455 |
| 100. | Services provided in relation to renting of immovable property for use in course or furtherance of business or commerce. | 00440406 | 00440407 | 00440408 | 00441456 |
| 101. | Services provided in relation to execution of a works contract. | 00440410 | 00440411 | 00440412 | 00441457 |
| 102. | Services provided in relation to development and supply of content for use in telecom services, advertising agency services and on-line information and database assess or retrieval services. | 00440414 | 00440415 | 00440416 | 00441458 |
| 103. | Services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management. | 00440418 | 00440419 | 00440420 | 00441459 |
| 104. | Service provided in relation to design services | 00440422 | 00440423 | 00440424 | 00441460 |
| 105. | Services provided by any person in relation to information technology software for use in the course, or furtherance, of business or commerce. | 00440452 | 00440453 | 00440454 | 00441461 |
| 106. | Services provided by an insurer on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme. | 00440430 | 00440431 | 00440432 | 00441462 |
| 107. | Services provided by a recognized stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities. | 00440434 | 00440435 | 00440436 | 00441463 |
| 108. | Services provided by a recognized/registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or onward contracts and includes services provided in relation to trading,processing,clearimg and settlement of transactions in goods or forward contracts. | 00440438 | 00440439 | 00440440 | 00441464 |
| 109. | Services provided by a processing and clearing house in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts. | 00440442 | 00440443 | 00440444 | 00441465 |
| 110. | Services provided by any person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of procession and effective control of such machinery, equipment and appliances. | 00440445 | 00440446 | 00440447 | 00441466 |
| 111. | Cosmetic Surgery or Plastic Surgery Service | 00440460 | 00440461 | 00440462 | 00441467 |
| 112. | Transport of Coastal Goods, Goods through National Waterway or Goods through Inland Water | 00440470 | 00440471 | 00440472 | 00441468 |
| 113. | Legal Consultancy Service | 00440480 | 00440481 | 00440482 | 00441469 |
| 114. | Services of promoting, marketing or organizing of games of chance, including lottery, Bingo or Lotto | 00440595 | 00440596 | 00440597 | 00441470 |
| 115. | Health services like (a) health check up undertaken by hospitals or medical establishments for employees of business entities and (b) health services provided under health insurance schemes offered by insurance companies | 00440598 | 00440599 | 00440600 | 00441471 |
| 116. | Services provided maintenance of medical records of employees business entity | 00440601 | 00440602 | 00440603 | 00441472 |
| 117. | Services of promoting a ‘brand’ of goods, services, events, business entity etc | 00440604 | 00440605 | 00440606 | 00441473 |
| 118. | Services of permitting commercial use or exploitation of any event organized by a person or organization | 00440607 | 00440608 | 00440609 | 00441474 |
| 119. | Services provided by Electricity Exchange | 00440610 | 00440611 | 00440612 | 00441475 |
| 120. | Services related to (a) Transferring Temporarily, or (b) permitting the use or enjoyment of any copyright defined in the Copyright Act, 1957 and services related to two types of copyrights not covered under Intellectual Property Right (IPR), namely those on (a) cinematographic films and (b) sound recording | 00440613 | 00440614 | 00440615 | 00441476 |
| 121. | Special services provided by a builder etc, to the prospective buyers such as providing preferential location or external or internal development of complexes on extra charges | 00440616 | 00440617 | 00440618 | 00441477 |
| 122. | Services of Air-conditioned restaurants having license to serve alcoholic beverages in relation to service of food or beverages. | 00441067 | 00441068 | 00441069 | 00441478 |
| 123. | Services of providing of accommodation in hotels/inns/cubs/ guest houses/campsite for a continuous period of less than three months. | 00441070 | 00441071 | 00441072 | 00441479 |
Notes:-
- *The sub-head "Other Receipts" is meant for interest etc leviable on delayed payment of Service Tax.
- **The sub-head "Deduct Refunds" is not to be used by The Assesses, it is meant for the Excise Deptt. while allowing refund of Tax.
- Services mentioned at Sr. No. 1, 6, and 32 to 35 have been merged into a single service mentioned at Sr. No. 98. However, the same may be retained in the directory for future reference.
- “Goods Transport Operator Services” mentioned at Sr. No. 16 is no longer a taxable service. However, the same may be retained in the directory for future reference.
- “Mechanised Slaughter House” mentioned at Sr. No. 19 is no longer a taxable service. However, the same may be retained in the directory for future reference.
