What is SAC Code?
SAC stands for Services Accounting Code. It is the classification system GST uses for services, adapted from the UN's Central Product Classification. SAC codes used on invoices are six digits long and begin with 99. Each code describes a type of service, such as 998313 for IT consulting and support or 998311 for management consulting.
Why it matters for exporters
SAC codes appear in two places that should match. On your GST invoice, the SAC code classifies the service for tax purposes. On the EDF, Part 2B has a SAC code column next to the description of services for each invoice row. Using the same code in both places keeps your GST and FEMA records consistent, which helps when a bank, GST officer or auditor compares them.
Common codes for service exporters include 998311 (management consulting), 998313 (IT consulting and support), 998314 (IT design and development), 998315 (hosting and IT infrastructure), 998319 (other IT services), 998361 (advertising services), 998371 (market research), 998222 (accounting and bookkeeping) and 998393 (other specialty design). Confirm the right one for your service with your CA. Our SAC code finder helps you search by keyword.
Example
Monarch Apps Pvt Ltd builds a mobile app for a client in Australia and invoices AUD 15,000 in December 2026. Its invoice shows SAC 998314. In the EDF Part 2B row, it enters the same code with the description "Mobile application design and development", and files with its AD bank by 30 January 2027.
Common confusion
SAC codes and purpose codes are often mixed up. SAC classifies your service for GST; a purpose code such as P0802 classifies the remittance for RBI. The two do not map one-to-one. HSN codes, meanwhile, are for goods. See HSN vs SAC codes.