GST Chapter 99 · Service Classification
SAC Code Directory – Service Accounting Codes Under GST
Find the right 6-digit SAC code for freelance work, software development, consulting, marketing, and professional services under Indian GST.
Popular SAC Codes for Freelancers & Service Providers
All service codes begin with "99" under GST Chapter 99.
| SAC Code | Service Description | Standard GST Rate |
|---|---|---|
| 998311 | Management Consulting & Business Strategy Services | 18% |
| 998313 | Information Technology (IT) Consulting & Support Services | 18% |
| 998314 | Information Technology (IT) Design and Development (Web/App/Software) | 18% |
| 998315 | Hosting & Information Technology (IT) Infrastructure Provisioning | 18% |
| 998361 | Advertising Services, Media Planning & Concept Development | 18% |
| 998366 | Digital Marketing, SEO & Social Media Campaign Services | 18% |
| 998222 | Accounting, Auditing and Bookkeeping Services | 18% |
| 998391 | Graphic Design, Photography & Creative Artwork Services | 18% |
| 997212 | Commercial Real Estate Rental & Leasing Services | 18% |