SAC Code & GST Rate Finder — Services
Reviewed by CA Divyanshu Sengar · Last reviewed 10 September 2026
Find the current GST rate for any service by SAC code, service name or sector — with the input-tax-credit condition, reverse-charge (RCM) treatment and exemptions flagged on every entry, reflecting the GST 2.0 changes of 22 September 2025.
Service GST bands at a glance
Under GST 2.0 the 12% service slab was largely withdrawn. Services now sit mainly in Exempt, 5% and 18%, with 28% retained only for betting/gambling and a special 1% for affordable-housing construction. Tap a band to list every service at that rate.
How to read a SAC code
SAC (Services Accounting Code) classifies services under Chapter 99 of the GST scheme. The rate is fixed against the service description in Notification 11/2017-Central Tax (Rate) (rates) and 12/2017 (exemptions), as amended.
| Digits | Level | Example (996311) |
|---|---|---|
| 99 | Chapter — all services | 99 |
| First 4 | Heading — service group | 9963 — Accommodation, food & beverage |
| First 5 | Group | 99631 — Accommodation services |
| Full 6 | Service | 996311 — Room / lodging in a hotel |
Businesses with turnover above ₹5 crore must quote a 6-digit SAC on invoices; up to ₹5 crore, 4 digits for B2B. The same heading can hold several rates — e.g. a hotel room at 5% or 18% depending on the tariff.
What GST 2.0 changed for services
The GST 2.0 reforms (effective 22 September 2025) were mostly about goods, but a few high-impact service changes took effect the same day:
- Hotels ≤ ₹7,500/day → 5% (no ITC), down from 12%. Rooms above ₹7,500 stay at 18% with ITC.
- Beauty, salon, spa, gym, fitness & yoga → 5% (no ITC), down from 18%.
- Individual life & health insurance → exempt (was 18%). Group/corporate cover stays 18%.
- Works contract 12% option removed — construction works contracts are now uniformly 18%.
- Like goods, the 12% service slab was largely withdrawn — most 12% services moved to 5% or 18% (for example the GTA and cab “with-ITC” option went from 12% to 18%). Services now sit mainly in Exempt, 5% and 18%, with 28% kept only for betting, gambling and online money gaming.
Frequently asked questions
What is a SAC code?
SAC (Services Accounting Code) is CBIC's classification for services under GST, in Chapter 99. A 4-digit heading identifies the service group (e.g. 9963 for accommodation & food); the full 6-digit code identifies the specific service. The rate is read against the description, not the code alone.
Did GST 2.0 change service GST rates?
Mainly it rationalised goods, but it did change several services from 22 September 2025 — hotels up to ₹7,500/day to 5% (no ITC), beauty/salon/spa/gym to 5% (no ITC), and individual life & health insurance to exempt. The 12% service slab was also largely withdrawn (most 12% services moved to 5% or 18%), so services now use Exempt, 5%, 18% and a residual 28% (betting, gambling and online money gaming), plus a special 1% for affordable-housing construction.
Why do many 5% services say “no ITC”?
Several concessional 5% service rates (standalone restaurants, hotels ≤ ₹7,500, beauty & gym, cabs, GTA) are conditional on the supplier not claiming input tax credit. Where a business needs full ITC, some services offer a higher-rate option instead (e.g. a GTA opting for forward charge with ITC).
What is reverse charge (RCM) on services?
For certain services the recipient pays GST directly instead of the supplier — for example legal services from an advocate to a business, Goods Transport Agency services, security & manpower supply to a registered person, and renting of residential property to a registered person.
Which services are exempt from GST?
Healthcare by a clinical establishment/practitioner, education by recognised institutions, individual life & health insurance (from 22 Sep 2025), renting a residential dwelling to an unregistered person for residence, interest on loans/deposits, and non-AC public transport. Confirm the exact condition in Notification 12/2017-Central Tax (Rate) as amended.
Does this tool replace the official notification?
No. It is a discovery and control tool. The binding rate/exemption notification and the GST law prevail. Verify against the current CBIC notification before invoicing or filing.
Source and review trail
Use the current official instrument before acting. Service rates are set by Notifications 11/2017 (rates) and 12/2017 (exemptions)-Central Tax (Rate) as amended, with the GST 2.0 service changes notified via 15/2025-CT(R) (w.e.f. 22 Sep 2025). Reviewed by CA Divyanshu Sengar on 10 September 2026 with a legal cut-off of 27 July 2026.
- Official starting point
- CBIC — GST goods & services rates · GST Council