SAC codes for service exporters: IT, design, consulting, creators, BPO and more
The SAC (Services Accounting Code) classifies a service under GST. CGST Rule 46 asks for it on a GST tax invoice, though smaller businesses can reportedly leave it out on invoices to foreign clients. The Export Declaration Form has a SAC column for each invoice, so every exporter needs the right code.
Last updated 09 Oct 2026 · Not legal or tax advice
Quick pick
| Your work | SAC |
|---|---|
| Custom software, web or app development | 998314 |
| IT consulting and support | 998313 |
| Hosting and infrastructure | 998315 |
| Other IT services (QA, testing) | 998319 |
| Management or marketing consulting | 998311 |
| Graphic, UI/UX or product design | 998391 |
| Advertising | 998361 |
| Market research | 998371 |
| Translation | 998395 |
| Video editing and post-production | 999613 |
| Writers, illustrators, composers (original authorship) | 999632 |
| Online tutoring | 999293 |
| YouTube or website ad revenue (practitioners differ; agree it with your CA) | 998365 |
| Call centre, telemarketing (BPO voice) | 998593 |
| Back-office support (BPO non-voice) | 998599 |
| Bookkeeping and accounting | 998222 |
| Corporate tax work | 998231 |
| Legal advice (other than criminal law) | 998212 |
| Engineering design, CAD | 998338 |
| Engineering or technology R&D | 998112 |
| Courses and online training | 999294 |
| Other professional services (content writing, virtual assistance) | 998399 |
Content writing can fit more than one code; pick the one that best describes the work and use it consistently. Ask your CA if unsure.
All codes, with the official descriptions
| SAC | Official description | Typical use |
|---|---|---|
| 997331 | Licensing services for the right to use computer software and databases | Software licensing |
| 998111 | Research and experimental development services in natural sciences | R&D in sciences |
| 998112 | Research and experimental development services in engineering and technology | Engineering or tech R&D |
| 998212 | Legal advisory and representation services concerning other fields | Legal advice (non-criminal) |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights | Patent and IP drafting |
| 998221 | Financial auditing services | Audit |
| 998222 | Accounting and bookkeeping services | Remote bookkeeping |
| 998223 | Payroll services | Payroll processing |
| 998231 | Corporate tax consulting and preparation services | Corporate tax work |
| 998232 | Individual tax preparation and planning services | Individual tax returns |
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management | Strategy, HR or marketing consulting |
| 998312 | Business consulting services including public relations services | PR, business advisory |
| 998313 | Information technology consulting and support services | IT consulting, tech support |
| 998314 | Information technology design and development services | Custom software, web and app development |
| 998315 | Hosting and information technology infrastructure provisioning services | Hosting, managed infra |
| 998316 | Information technology infrastructure and network management services | SRE, network admin |
| 998319 | Other information technology services nowhere else classified | QA/testing, misc. IT |
| 998321 | Architectural advisory services | Architecture advice |
| 998331 | Engineering advisory services | Engineering consulting |
| 998338 | Engineering services for other projects n.e.c. | Engineering design, CAD |
| 998361 | Advertising Services | Ad campaign creation and management |
| 998365 | Sale of Internet advertising space (except on commission) | YouTube or website ad revenue |
| 998371 | Market research services | Surveys, research |
| 998386 | Photographic and videographic processing services | Photo and video processing |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | Graphic, UI/UX, logo, product design |
| 998392 | Design originals | Original design IP |
| 998393 | Scientific and technical consulting services n.e.c. | Scientific/technical consulting |
| 998394 | Original compilations of facts/information | Data compilation, datasets |
| 998395 | Translation and interpretation services | Translation |
| 998399 | Other professional, technical and business services nowhere else classified | Fallback: content writing, VA |
| 998431 | On-line text based information such as on-line books, on-line newspapers and periodicals, on-line directories and mailing lists | Online publishing, newsletters |
| 998433 | On-line video content | Downloadable or streamed video |
| 998434 | Software downloads | Sale of downloadable software |
| 998439 | Other on-line content n.e.c. | Online games, apps, other online content |
| 998442 | Services of independent journalists and press photographers | Freelance journalism |
| 998512 | Permanent placement services, other than executive search services | Recruitment |
| 998593 | Telephone-based support services | Call centre, telemarketing |
| 998594 | Combined office administrative services | Virtual assistant |
| 998595 | Specialised office support services such as duplicating, mailing services, document preparation etc. | Data entry, document prep |
| 998599 | Other support services n.e.c. | Back-office (BPO) support |
| 999293 | Commercial training and coaching services | Online tutoring/coaching |
| 999294 | Other education and training services n.e.c. | Courses, online training |
| 999611 | Sound recording services | Audio, podcast production |
| 999612 | Motion picture, videotape, television and radio programme production services | Video production |
| 999613 | Audiovisual post-production services | Video editing, colour, VFX |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | Writers, composers, illustrators |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | Sale of original written or musical works |
Source: Scheme of Classification of Services, annexure to Notification No. 11/2017-Central Tax (Rate).
SAC on export invoices
- If you are GST-registered, CGST Rule 46 asks for the SAC on your tax invoice, along with the recipient's address, the country of destination and, under a Letter of Undertaking, the export endorsement. Under Notification 78/2020-Central Tax (as commonly reported), a registered person with turnover up to ₹5 crore may leave it out on invoices to unregistered recipients, which includes foreign clients; above that, 6 digits are required. Show all 6 anyway: the EDF asks for the SAC of every invoice.
- If you are not registered, GST invoice rules don't apply to you, so the SAC isn't a legal requirement on your invoice. It's still useful: Part 2B of the EDF asks for the SAC of each invoice, and your bank will see both.
- Using the full 6-digit code is the simplest choice.
The free export invoice generator lets you pick the SAC from this list.