SAC Codes for Installation Services other than Construction

gst registration myefilings

All taxation transactions which are subjected to GST will either be categorized under HSN (Harmonized System of Nomenclature) Code or SAC (Service Accounting code) Code. Goods categorized under HSN code, while Services are categorized under SAC Code. These GST rates will be sorted in 5 tax rate slabs i.e. 0%, 5%, 12%, 18% and 28% and are regulated by the Service Tax Department. In this post we are going to explicate the SAC Code for installation services other than construction.                      

Installation Services 
HSN/SAC Code 995461 
Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
HSN/SAC Code 995462 Water plumbing and drain laying services
HSN/SAC Code 995463 Heating, ventilation and air conditioning equipment installation services.
HSN/SAC Code 995464 Gas fitting installation services
HSN/SAC Code 995465 Insulation services
HSN/SAC Code 995466 Lift and escalator installation services
HSN/SAC Code 995468 Other installation services n.e.c.
HSN/SAC Code 995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

The format of SAC Code is classified in such a way that it can be identified within their category. The six digit number code of SAC holds the first two digit as “99” which determines that it is a Service based code. The next two digit i.e “54” determines that the nature of service is based on Construction Service And the last two digit determines the specific nature of the service based on installation.

The HSN code is based on a hierarchical structure where each digit represents a different category of the product or service. The first two digits represent the chapter, the next two digits represent the heading, and the last two digits represent the sub-heading.

It is important to correctly determine and mention the HSN code of the product or service in the GST invoice or return as it helps in avoiding errors, reducing the chances of audits, and ensuring compliance with the GST regulations.

Your Company

    Subscribe to our Newsletter

      Proprietorship Registration