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In the GST regime of taxation, the tax rate is applied by the GST system automatically. The tax rates are prescribed based on the HSN code in case the supply is of goods and in the event of services being the supply the SAC code is necessary to be mentioned in the invoices as well as the return.

S.No. Description of the Service(s) Accounting Codes
SAC (Tax collection) Other Receipts* Deduct refunds** Penalties
1. Telegraph Authority-Telephone Connection Services (Now clubbed under S.No. 98) 00440003 00440119 00440122 00441296
2. General Insurance Services 00440005 00440006 00440120 00441297
3. Stock Broker Services 00440008 00440009 00440121 00441298
4. Advertising Agency Services 00440013 00440016 00440017 00441299
5. Courier Services 00440014 00440018 00440019 00441300
6. Radio Paging Services (Now clubbed under S.No. 98) 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/Supply Agency Services 00440060 00440061 00440062 00441311
15. Tour Operator Services 00440063 00440064 00440065 00441312
16. Transport of Goods by Road/Goods Transport Agency Services/Goods Transport Operator 00440262 00440263 00440264 00441392
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 Services 00440104 00440105 00440106 00441322
26. Security/Detective Agency Services 00440108 00440109 00440110 00441323
27. Market Research Agency Services 00440112 00440113 00440114 00441324
28. Management or Business Consultant Services 00440116 00440117 00440118 00441325
29. Scientific and Technical Consultancy Services 00440125 00440126 00440127 00441326
30. Photography Services 00440129 00440130 00440131 00441327
31. Convention Services 00440133 00440134 00440135 00441328
32. Telegraph Leased Circuits Services (Now clubbed under S.No. 98) 00440137 00440138 00440139 00441329
33. Telegraph Services (Now clubbed under S.No. 98) 00440141 00440142 00440143 00441330
34. Telex Services(Now clubbed under S.No. 98) 00440145 00440146 00440147 00441331
35. Facsimile Services(Now clubbed under S.No. 98) 00440149 00440150 00440151 00441332
36. On-line Information and Database Access and/or Retrieval Services through Computer Network 00440153 00440154 00440155 00441333
37. Video Production Agency/Video Tape Production Srvices 00440157 00440158 00440159 00441334
38. Sound Recording Studio or Agency Services 00440161 00440162 00440163 00441335
39. Broadcasting Services 00440165 00440166 00440167 00441336
40. Insurance Auxiliary Services in relation to General Insurance 00440169 00440170 00440171 00441338
41. Banking and Other Financial Services/Foreign Exchange Broker Services 00440173 00440174 00440175 00441339
42. Port Services 00440177 00440178 00440179 00441341
43. Services for repair, reconditioning, restoration or decoration or anyother similar services of any motor vehicle/Authorised Service Station Services 00440181 00440182 00440183 00441343
44. Life Insurance Services including Insurance Auxiliary Services relating to Life Insurance. 00440185 00440186 00440187 00441346
45. Cargo Handling Services 00440189 00440190 00440191 00441348
46. Storage and Warehousing 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 Parlour/Beauty Treatment 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 Services 00440229 00440230 00440231 00441374
56. Erection Commissioning and Installation Services 00440233 00440234 00440235 00441376
57. Franchise Services 00440237 00440238 00440239 00441384
58. Internet Cafe Services 00440241 00440242 00440243 00441386
59. Maintenance or Repair Services 00440245 00440246 00440247 00441388
60. Technical Testing & Analysis/Agency Services Technical Inspection and Certification Service 00440249 00440250 00440251 00441389
61. Business Exhibition Services 00440254 00440255 00440256 00441390
62. Airport Services by Airport Authority 00440258 00440259 00440260 00441391
63. Transport of Goods by Air Services 00440266 00440267 00440268 00441393
64. Survey and Exploration of Minerals Services 00440270 00440271 00440272 00441394
65. Opinion Poll Services 00440274 00440275 00440276 00441395
66. Services by holder of Intellectual Property right 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 Services/Services by a Program Producer 00440286 00440287 00440288 00441398
71. Construction services other than Residential Complex including Commercial or Industrial Buildings and Civil Structures 00440290 00440291 00440292 00441399
72. Travel Agents Services for booking of passage (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 00440306 00440307 00440308 00441431
76. Dredging Services of river, port, harbour, backwater or estuary 00440310 00440311 00440312 00441432
77. Survey and Map Making Services 00440314 00440315 00440316 00441433
78. Cleaning Services 00440318 00440319 00440320 00441434
79. Club or Association Sevices 00440322 00440323 00440324 00441435
80. Packaging Services 00440326 00440327 00440328 00441436
81. Mailing list compilation and Mailing Services 00440330 00440331 00440332 00441437
82. Construction of Residential Complexes Services 00440334 00440335 00440336 00441438
83. Services provided by a Registrar to an Issue 00440338 00440339 00440340 00441439
84. Services provided by a Share Transfer Agent 00440342 00440343 00440344 00441440
85. Automated Teller Machine Operations, Maintenance or Management Services 00440346 00440347 00440348 00441441
86. Services provided by a recovery agent 00440350 00440351 00440352 00441442
87. Selling of space time slots for advertisement, other than in print media 00440354 00440355 00440356 00441443
88. Firm Including 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 domestic/international journey by air, other than economy class passengers 00440362 00440363 00440364 00441445
90. Transport of goods by rail including transport of goods in containers by rail and transport of passengers by rail in air condioned class or first class. 00440390 00440391 00440392 00441446
91. Business Support Services 00440366 00440367 00440368 00441447
92. Auction Services 00440370 00440371 00440372 00441448
93. Public Relations Management Services 00440374 00440375 00440376 00441449
94. Ship Management Services 00440378 00440379 00440380 00441450
95. Internet Telecommunication or Telephony service 00440382 00440383 00440384 00441451
96. Transport of persons by cruise ship 00440386 00440387 00440388 00441452
97. Credit Card, debit card charge 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. Renting of Immovable Property Services 00440406 00440407 00440408 00441456
101. Services provided in relation to execution of a works contract services. 00440410 00440411 00440412 00441457
102. Services provided in relation to development and supply of content for use in telecom services, advertising agency services 00440414 00440415 00440416 00441458
103. Asset management 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. Design Services other than interior decoration and fashion designing 00440422 00440423 00440424 00441460
105. Information Technology Software Services 00440452 00440453 00440454 00441461
106. Services provided by an insurer on life insurance business, in relation to management of investment, insurance 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 transactions in securities 00440434 00440435 00440436 00441463
108. Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 00440438 00440439 00440440 00441464
109. Services provided by a processing and clearing house in relation to securities, goods and forward contracts 00440442 00440443 00440446 00441465
110. Services provided by any person in relation to supply of tangible goods 00440445 00440447 00440448 00441466
111. Cosmetic Surgery or Plastic Surgery Services 00440460 00440463 00440466 00441467
112. Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 00440470 00440473 00440476 00441468
113. Legal Consultancy Services 00440480 00440483 00440486 00441469
114. Services of promoting, marketing, organizing or assisting in games of chance, including lottery, Bingo or Lotto 00440595 00440596 00440597 00441470
115. Health services by a clinical establishment, health check-up/diagnosis, etc. 00440598 00440599 00440600 00441471
116. Services in relation to maintenance of medical records 00440601 00440602 00440603 00441472
117. Service of promotion or marketing of brand of goods/services/events 00440604 00440605 00440606 00441473
118. Services of permitting commercial use or exploitation of any event 00440607 00440608 00440609 00441474
119. Services provided by Electricity Exchange 00440610 00440611 00440612 00441475
120. Copyright service - transfer temporarily/ permit use or enjoyment 00440613 00440614 00440615 00441476
121. Special services provided by a builders 00440616 00440617 00440618 00441477
122. Restaurant services 00441067 00441068 00441069 00441478
123. Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called 00441070 00441071 00441072 00441479
124. Other taxable services 00441480 00441481 00441482 00441485