SAC codes

SAC codes for exporters of services

Every line of an export invoice, and every line of the monthly EDF, needs the SAC code for the service. Here are the codes for the services Indian freelancers and agencies bill abroad most.

Checked against the rules on 6 October 2026

The codes

Service	SAC	Description in the SAC list
Accounting and bookkeeping	998222	Accounting and bookkeeping services
Tax consulting and return preparation	998231	Corporate tax consulting and preparation services
Management consulting	998311	Management consulting and management services
Business consulting and PR	998312	Business consulting services including public relations services
IT consulting and support	998313	Information technology (IT) consulting and support services
Mobile app development	998314	Information technology (IT) design and development services
Software development	998314	Information technology (IT) design and development services
Website design and development	998314	Information technology (IT) design and development services
Web hosting and cloud infrastructure	998315	Hosting and information technology (IT) infrastructure provisioning services
IT infrastructure and network management	998316	IT infrastructure and network management services
Advertising and campaign management	998361	Advertising services
Market research	998371	Market research services
Graphic design	998391	Specialty design services including interior design, fashion design, industrial design and other specialty design services
Translation and interpretation	998395	Translation and interpretation services
Call centre and telephone support	998593	Telephone-based support services
Video editing and post-production	999613	Audiovisual post-production services

All of these are taxed at 18% when supplied in India, and are zero-rated when they qualify as an export.

What a SAC code is

SAC stands for Services Accounting Code, the classification GST uses for services. Every SAC starts with 99. The first four digits are the heading, the fifth the group, and the full six digits the service.

Heading	Covers
9982	Legal and accounting services
9983	Other professional, technical and business services
9985	Support services
9996	Recreational, cultural and sporting services

Where exporters need it

On the invoice: a business with turnover above ₹5 crore shows all six digits; up to ₹5 crore, at least four on invoices to businesses.
In GSTR-1: the HSN/SAC summary, table 12, lists each code with its taxable value.
On the EDF: every invoice line carries its SAC. A code that does not start with 99 is goods, which go on a shipping bill, not the EDF. See the EDF guide.

Not listed here?

Some services do not have one obvious code: SEO, UI/UX design, content writing and SaaS subscriptions among them. Rather than guess, agree the code with your CA, then use it the same way every time on your invoices and your EDF.